دراسات اقتصادية
Volume 20, Numéro 2, Pages 275-288
2026-08-01
The Effect Of Organic Law No. 18-15 On The Funding Structure Of Special Appropriation Accounts In Algeria: An Analytical Study (2021–2026)
Authors : Zahaf Zahaf .
Abstract
This study examines the conformity of Special Allocation Accounts of the Algerian public treasury with Organic Law No. 18-15 over the period 2021–2026, using a descriptive-analytical approach based on treasury data and Official Gazette schedules. Results reveal that budget appropriations financed 92.08% of these accounts in 2022 — nine times the legal ceiling under Article 50 — while own-resources reached only 7.92%, alongside material accounting discrepancies and delayed closures. Despite a reduction in active accounts from 73 to 20, structural dependency on budget transfers persists. The study recommends binding enforcement of the financing ceiling, strengthened performance reporting, and reclassification of hybrid-nature accounts.
Keywords
Special Allocation Accounts: ; Treasury Special Accounts ; Organic Law No. 18-15:
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