Budgetary Reform And The Rationalisation Of Public Investment Expenditure In Algeria: A Case Study Of The Directorate Of Programming And Budget Monitoring Of Oran
Auteurs : Mesbah Yakout .
Résumé
This article examines how Algeria’s budgetary reform under Organic Law No. 18-15 contributes rationalise public expenditure, particularly investment spending. It uses a descriptive-analytical approach and a case study of the Directorate of Programming and Budget Monitoring of Oran. It analyses the move from the former dual classification of expenditures to a unified, programme-based budget, and the new procedures for managing investment operations. The results show that the reform improves transparency, accountability and oversight of public funds. Reducing bureaucracy, training staff and digitalising expenditure management are still needed.
Mots clés
budgetary reform ; rationalization of public expenditures ; Organic Law 18-15 ; economic classification of expenditures
