مجلة اقتصاد المال و الأعمال
Volume 10, Numéro 1, Pages 171-185
2026-03-31
The Role Of Public Sector Governance In Mitigating Financial And Administrative Corruption In Light Of Organic Law No. 18-15
Authors : Houli Rachid .
Abstract
Abstract:This study aims to highlight the contribution of public sector governance, as introduced by the amended and supplemented Organic Law No. 18-15 related to finance laws, in reducing the phenomenon of financial and a dministrative corruption. This is examined through the analysis of Articles 33 and 86, which respectively address the discretionary authority granted by the law to public accounting officers in reallocating and transferring budget appropriations, and the oversight function of the Budget Settlement Law. The study reached several key findings, most notably that Organic Law No. 18-15 enhances governance principles, thereby improving the efficiency of public resource utilization. The flexibility granted to public accounting officers facilitates oversight bodies in carrying out their duties and increases the level of transparency. Furthermore, the Budget Settlement Law strengthens the effectiveness of public spending oversight, identifies areas of waste and corruption, and promotes accountability and sound governance in public financial management. It also contributes to empowering oversight institutions and guiding fiscal policies toward efficiency and transparency.
Keywords
Keywords:Public sector governance, financial and administrative corruption, Organic Law, oversight
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
