The Performance Approach as a Mechanism to Enhance the Governance of Public Expenditures: a Case Study of the Ministry of Higher Education and Scientific Research in Algeria

Abstract

The intention of this research is to draw attention to one of the mechanisms utilized to strengthen the governance of public expenditure given the budgetary reforms that have been introduced in Algeria since 2023. Notably, this mechanism centers around a new approach which revolves around a budget created according to programs and within a performance approach that clearly sets out the objectives of public policy and measures its performance.

According to this study, the governance of public expenditure in Algeria depends on the activation of the performance-based approach outlined in Organic Law 18-15. This approach entails a set of procedures and instruments that ensure achieving public policies in an environment distinguished by transparency, integrity, robust oversight, and optimum utilization of resources.