قانون تسوية الميزانية العامة في ظل القانون 18-15 المتعلق بقوانين المالية

Abstract EN

The budget settlement law is of great importance in the Algerian system, given the peculiarity that it enjoys as it includes the actual value of expenditures and revenues during the past fiscal year, which has already been approved under the finance law.

and with the promulgation of law 15-18 related to the financial laws, the implementation of which was postponed to 2023, the legislator made a qualitative leap by adopting the mechanisms of financial governance within the framework of managing the state's general budget and the transition from a management system based on available means to a management system based on established goals and desired results.