Execution of the state's deconcentrated budget under the dispositions of the organic law No. 15-18 related to financial laws

Abstract

The purpose of this article is to study the ways and methods of executing the deconcentrated budget of the State in the light of the dispositions of Organic Law No. 18-15 of September 02, 2018 relating to finance laws, as well as texts regulations concerned, in particular Executive Decree No. 20-404 of December 29, 2020, which defines the procedures for managing and authorizing budgetary credits, as well as Executive Decree No. 20-386 of December 19, 2020, which sets the conditions for restoring the budget credits.

The article concluded that the execution of the deconcentrated State budget is the responsibility of the heads of the deconcentrated State services in their quality of authorizing officers, since they are responsible for the activities and subsidiary activities of the operational budgets of the programs, in the administrative phase, while the Wilaya treasurers are responsible in their quality of public accountants for the execution of the deconcentrated State budget in its accounting phase.