Evaluating the Impact of the EPA Reform on Budgetary & Accounting Management in Administrative Public Institutions: Towards Enhanced Public Financial Governance

Abstract

This research aims to study the budgetary and accounting management of public institutions with an administrative character in light of budgetary reforms. It begins by presenting the preparation process of such institutions' budgets, defining the new classifications of budgetary expenses, and reviewing the various budgetary programs under the reform. The study concludes with several findings, the most important of which is that with the enactment of Organic Law No. 18-15 related to Finance Laws, the Algerian legislator has introduced a new budgetary framework for public institutions. This system shifts toward program-based budgeting and multi-year programming, replacing the traditional annual budgeting. It also expands the powers of authorizing officers, enhances transparency and accountability to facilitate parliamentary and societal oversight, develops new information systems, improves the business climate and investment attractiveness, and boosts public finance credibility.