New stringent procedures to oversea public institutions’ accounts
The Algerian Prime Minister issued an executive decree that sets strict conditions on how to maintain accounting through the use of computers in all the public bodies and companies in order to be sure that the data for the accountancy, budgetary and financial matters are identical in all the sectors of activity.
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The bill banned any correction in the traditional or computing accounts as well as preventing any amendments or deletion of certified registrations.
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The accountant must prepare a file that shows procedures and the accounting management in a way that allows the understanding and controlling of the system. The file must also be preserved for consensus.
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The accounting program must hold the formats that describe the attributes that can be printed or saved in electronic forms.