Dynamics Of transferring and Reallocating state Budjeta Appropriations under Organic Law no 18-15

Abstract

Organic Law 18-15 represents a decisive turning point in public finance management in Algeria, as it established the principles of performance budgeting based on results rather than means budgeting. This necessitated the introduction of flexible legal tools to adapt financial appropriations during execution. This flexibility is embodied in three graduated mechanisms: "credit transfer" (le transfert) as a governmental procedure to modify distribution between sectors, "credit virement" (le virement) as a ministerial tool for internal reallocation or the use of central allocations, and "credit movement" (le mouvement) as an administrative authority for program managers. This system is completed by precise closing procedures regulated by Circular 6706 of 2024, which allows for the carryover of surplus payment credits to the following year, thereby ensuring the continuity of public projects and reconciling strict budgetary discipline with the necessities of operational effectiveness