Rationalizing the Management of Special Allocation Accounts under Organic Law No. 18-15 on Finance Laws

Abstract

This article examines the rationalization of the management of special treasury accounts under the provisions of Organic Law No. 18-15 on Finance Laws, considering them an exceptional mechanism for managing certain public revenues and expenditures.

This system aims to provide greater flexibility in the implementation of financial operations while ensuring compliance with the principles of transparency, efficiency, and financial discipline. Through Organic Law No. 18-15, the Algerian legislator has sought to reorganize these accounts and establish the conditions for their creation, as well as the procedures governing their management and oversight. Regulating the rules governing their use also contributes to limiting the proliferation of accounts and improving the allocation of public resources in accordance with their intended objectives. The rationalization of the management of special treasury accounts is particularly important for strengthening oversight of public funds and linking expenditures to the results and objectives set.

The article concludes that the reforms introduced by Organic Law No. 18-15 constitute a step toward improving the management and rationalization of public finances. However, their effectiveness depends on the extent to which the rules of oversight and transparency are effectively implemented.