Certification of State Accounts in Algeria: Can the French Experience Be Beneficial?

Abderrahmen Gueroui, Aboubaker Khoualed and Farid Boulmtared
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Abderrahmen Gueroui: Higher School of Management Sciences, Annaba, Algeria
Aboubaker Khoualed: Badji Mokhtar University, Annaba, Algeria
Farid Boulmtared: Higher School of Management Sciences, Annaba, Algeria

Oblik i finansi, 2025, issue 1, 24-32

Abstract: Algeria has recently implemented reforms in managing its public finances, transitioning from an input-based budget to a performance- and results-oriented budget. This initiative fosters trust between the State and its citizens through enhanced transparency and rigorous management of State assets. By leveraging the insights gained from France's experience in account certification, Algeria can anticipate and address potential anomalies, thereby optimizing public financial management while ensuring compliance and integrity within its financial administration. The main question of this research is: How can Algeria draw inspiration from the French experience to set up an effective public accounts certification system adapted to its specific context and contribute to strengthening transparency and good financial governance? By analyzing the French experience from 2006 to 2023, this research explores potential lessons that can be applied to Algeria. The findings reveal that legislating the Organic Law on Laws of Finance (LOLF) assigns a new responsibility to the Algerian Court of Accounts: certifying public accounts. The certification report, which accompanies the draft settlement law, evaluates the outcomes of the previous financial year, providing detailed analysis by mission and program of credits. However, the absence of clear implementing regulations creates uncertainties regarding the practical application of this reform. This study enriches the theoretical framework related to the certification of public accounts. An in-depth analysis of the French model of public account certification allowed us to identify success factors and challenges. In addition, the article identifies key actors involved in the certification process in France and Algeria and offers recommendations for adapting the French model to the Algerian context. Thus, this study aims to enhance financial governance in Algeria by providing concrete recommendations to strengthen the certification of public accounts.

Keywords: certification of public accounts; budgetary reforms; accounting reforms; court of accounts; Algeria (search for similar items in EconPapers)
JEL-codes: E62 M48 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2025:i:1:p:24-32

DOI: 10.33146/2307-9878-2025-1(107)-24-32

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