New authorities of the public accountant under law 23/07 on public accounting and financial management in Algeria
Keywords:
accounting reform, budgetary reform, public accounting law, public accountingAbstract
Following the budgetary reform enacted by Law 18/15, the Organic Law on Finance Laws, the Algerian state found it necessary to introduce a new accounting reform to address the shortcomings of the previous Public Accounting Law 90/21. Among the most important innovations of Law 23/07, which regulates public accounting and financial management, is its focus on the role of those responsible for budget execution—particularly the public accountant. One of the key findings is that this new law marks a significant shift in the history of public finance in Algeria. This stage is crucial for continuing the reform process that began with budgetary restructuring. For successful implementation, the state's financial administration requires execution officers with new competencies, roles, and authorities aligned with modernization objectives. Law 23/07 provides a clearer definition of the responsibilities and duties of the public accountant and other execution agents, recognizing them as central actors in preparing and implementing the state budget. Hence, they play a major role in both budgetary and accounting modernization.
Downloads
References
[1] Law No. 90-21 dated 14 Muharram 1411 AH / 15 August 1990, on Public Accounting, Official Gazette of the People's Democratic Republic of Algeria, No. 35, published on 15 August 1990.
[2] Law No. 23-07 dated 25 June 2023, on Public Accounting and Financial Management, Official Gazette of the People's Democratic Republic of Algeria, No. 42, published on 15 June 2023.
[3] Organic Law No. 18/15 on Finance Laws, dated 2 September 2018, Official Gazette of the People's Democratic Republic of Algeria, No. 53.
[4] Law No. 08/272 dated 6 September 2008, defining the powers of the General Inspectorate of Finance, Official Gazette, No. 50.
[5] Ordinance No. 95/20 dated 17 July 1995, concerning the Court of Auditors, as amended and supplemented.
[6] Executive Decree No. 24/90 dated 22 February 2024, defining the procedures and contents for the implementation of public accounting, Official Gazette, No. 15.
[7] Executive Decree No. 20-404 dated 29 December 2020, on procedures for managing and delegating financial appropriations, Official Gazette, No. 80.
[8] Instruction No. 9658 dated 15 December 2022, on budgetary oversight procedures for state expenditure, issued by the General Directorate of Budget.
[9] Instruction No. 05 dated 31 January 2023, defining the new templates for payment vouchers.
[10] Instruction No. 806 dated 31 January 2023 on the new templates for commitment forms, expenditure orders, and commitment certificates, in addition to Instruction No. 09 dated 20 April 2023 on the new notice of transfer, payment statement, and transfer record, issued by the General Directorate of Treasury.
[11] Mohamed Lakhder Delladj & Issam Najah, Oversight by the General Inspectorate of Finance on Local Government Budgets, Journal of Legal Studies, El Oustadh Al-Bahith, Maghreb Legal Studies Laboratory, University of Badji Mokhtar – Annaba, Vol. 7, No. 2, December 2022.
[12] Zohir Chellal, The Algerian Public Accounting System for Implementing State Financial Operations and Reform Prospects, Master's thesis in Economic Sciences, specialization in Money and Finance, University of Algiers, Academic Year 2001–2002.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 The International tax journal
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
