المسؤولية القانوني لأعوان تنفيذ الميزانية العامة في الجزائر

Abstract

"This study examines the legal and functional framework governing the responsibility of public agents involved in the execution of Algeria’s state budget, focusing on the authorizing officer and the public accountant as key players in implementing financial policy. It highlights the importance of the separation of functions as a control mechanism that prevents interference and corruption, while addressing the legal exceptions to this rule. The study outlines the differing responsibilities: the authorizing officer holds political and disciplinary accountability, whereas the public accountant bears direct personal and financial responsibility. Recent reforms introduced by Law No. 23-07 have strengthened legal and regulatory frameworks, particularly in the digital domain. However, the findings reveal practical challenges due to limited human and technical resources. The study concludes with actionable recommendations to ensure more efficient and transparent financial management."