الأعوان المكلفون بإعداد الميزانية العمومية

Abstract

This study aims to highlight the role of public accounting in organizing the budget execution process within Algerian public administrations, with a focus on the role of officials in charge of budget implementation under the new reforms introduced by Law 23-07 on public accounting and financial management rules. It also seeks to analyze the application of the separation principle between the authorizing officer and the public accountant, and its contribution to enhancing transparency and protecting public funds. The study adopted a descriptive analytical approach by first examining the theoretical framework of public accounting, then moving to the practical side through a case study of the Directorate of Commerce in the Wilaya of Aïn Témouchent, as a representative model of public institutions applying budget execution rules. VI The findings show that the new reforms have significantly improved financial management efficiency within public administrations by clearly defining responsibilities among stakeholders involved in budget execution, strengthening financial control, and promoting digitalization in administrative transactions. The results also indicate that budget execution officials, particularly the authorizing officer and the public accountant, play a crucial role in ensuring proper financial operations and safeguarding public funds