Program and performance based budgeting as an approach to rationalize public expenditure in Algeria

Abstract EN

The variety of the functions of the state and the expansion of its activities led to the emergence of the phenomenon of public expenditure, which all countries suffer from.

In Algeria, public expenditure has witnessed remarkable development since 2000 due to high oil revenues due to high prices, expansionary spending policies, and various developmental plans.

The continued increase of the expenditure leads to thinking about the rationality of financial options in terms of the general budget, and the need to find new options to ensure the rationalization of public expenditure, and the Program and Performance Based Budgeting is the last wave of reforms of the state budget.

Its implementation leads to rationalization of public expenditure through effective control, improved planning, monitoring, efficiency and efficiency in allocating resources.