دور أعوان المحاسبة العمومية في تنفيذ الميزانية العمومية

Abstract

The study examined the role of public accounting agents in executing the public budget through a case study at Ferhat Abbas Sétif 1 University. It relied on the descriptive-analytical approach to highlight the contribution of the authorizing officer (the Ordonnateur), the public accountant, and the budgetary controller in executing revenues and expenditures in accordance with Algerian financial legislation. The findings revealed that budget preparation follows legal phases, beginning with identifying needs and estimating appropriations, followed by approval and visa endorsement prior to execution. Furthermore, the authorizing officer manages the administrative aspect of the budget by preparing revenue and expenditure estimates, committing to, liquidating, and authorizing expenditures, as well as issuing revenue collection orders. Conversely, the public accountant handles the accounting and financial aspect, which includes collecting revenues, paying expenditures, maintaining accounting books and ledgers, and preparing financial statements. Meanwhile, the budgetary controller ensures prior control (ex-ante control), exercises subsequent control (ex-post control), and verifies the compliance of operations with the law. The study concluded that coordination and integration among these agents are essential prerequisites for ensuring transparency, good governance, and the effective execution of the public budget.