التفويض الانفرادي للاعتمادات في نظام عدم التركيز المالي : المفهوم و نطاق التطبيق

Abstract EN

This article deals with the issue of the concept and the scope of the unilateral delegation of credits in Algerian public budgetary and accounting law, as one of the pillars of the system of financial de-concentration based on the distribution of the power to authorize open credits., in order to achieve the objectives of satisfying as closely as possible the needs for the efficiency and permanent work of public services and the achievement of local development, in light of the provisions of law no.

90-21 relating to public accounting, as well as the organic law No.

15-18 relating to finance laws, and related regulatory texts, and based on the analytical method based on the anatomy of legal and regulatory texts, and the extraction of applicable general and specific provisions to the object of the study.

the article has come to define the notion of unilateral delegation of budgetary credits and to highlight the various conditions necessary for its validity in terms of parties and object, as well as to delimit the field of its application, whether in terms of budgets or in terms of the nature of the delegable credits.