Abstract

Algeria began the process of reforming its public finances in 2001 to address the shortcomings and imbalances in its budgetary system, expand the capabilities of the Ministry of Finance, especially in the field of public expenditure management, and improve financial transparency indicators, this reform culminated in the promulgation of the Organic Law on Finance Laws No. 18-15. This law focuses on results-oriented budgeting based on specific objectives, aiming to enhance the management of public finances by prioritizing effectiveness and outcomes. It also seeks to improve the presentation of finance laws for better readability, enhance the transparency of budget information and figures, and integrate elements of flexibility in financial management. The new law was gradually implemented starting in 2021, incorporating an operational and functional block each financial year, with the first program budget issued in early 2023.  

            Budget reform in Algeria is an essential necessity to enhance financial management methods. Such reform requires comprehensive changes that affect the entire budget system. Furthermore, budget reform in Algeria is progressing, aiming to ensure the success of the project and to capitalize on the benefits offered by the program budget.