The Court of Audit publishes its report on the closing of the 2023 State budget

In application of Organic Law No. 15 of 2019 of 13 February 2019 on the Organic Budget Law and Organic Law No. 41-2019 of 30 April 2019 on the Court of Audit, the Court of Audit prepared the report on the closing of the State budget for 2023. Its plenary session approved the report on 26 December 2025.

The report includes an analysis of the implementation of revenue and the main findings and recommendations concerning the preparation and implementation of the finance laws for financial year 2023. It is accompanied by the general declaration of conformity between the management accounts of public accountants and the State’s general account.

Implementation of the 2023 State budget produced a deficit (including earmarked revenue, grants and confiscation funds) of 11,317.954 million dinars, representing 7.7% of gross domestic product, compared with an estimated rate of approximately 5.2% in the 2023 economic balance. The tax burden reached 25.4% in 2023, the same rate as in 2022, while the public-debt-to-GDP ratio rose to 84.6%, compared with 82.4% in 2022.

The Court of Audit recommends ensuring accuracy in the initial estimates of revenue and in setting expenditure targets, and monitoring compliance with the estimates for all missions, in accordance with the international standards established for public expenditure and financial accountability.

The Court stresses the need to control the budget deficit by strengthening the mobilisation of domestic resources and rationalising expenditure, in order to limit excessive reliance on available Treasury cash.

To safeguard the State’s development role, borrowing should be directed towards financing development expenditure rather than ordinary expenditure. This would strengthen infrastructure while keeping the tax burden under control, creating favourable conditions for investment and faster growth.