The future of municipal budget management is here.
ICOSERA is transforming how Algerian municipalities manage their budgets with SmartBudget, the first ERP built around the B3 reform.
Compliance backed by official documents
B3 compliance proven by the official texts
SmartBudget is built directly on the official documents of the reform. Browse the excerpts: every reference can be verified.
Practical guide to preparing the 2027 primary budget
الدليل العملي لإعداد الميزانية الأولية لسنة 2027
The official handbook for the first primary budget in B3 format, “in light of the measures of the B3 interministerial instruction.” SmartBudget reproduces every step: estimate sheets, account assignments, new tax articles.
Directorate of Local Administration — Local Development Service
B3 interministerial instruction
التعليمة الوزارية المشتركة المتعلقة بالعمليات المالية والمحاسبية للبلديات «ب3»
The founding text of the reform: a unified nomenclature for all municipalities and a guide to financial and accounting operations, signed by both ministers.
Ministry of the Interior, Local Authorities and Transport · Ministry of Finance
New B3 nomenclature
المدونة الجديدة لميزانية البلدية «ب3»
The complete tables of accounts 60 to 83, 70 to 79, and 10 to 28, integrated as-is into the SmartBudget chart of accounts.
Accounts, articles, and sub-articles with detailed explanations
- Ministry of the Interior
- Ministry of Finance
- Local Authorities
- Municipal Councils (APC)
- Wilayas
- Public Treasury
- Financial Control
- Daïras
- B3 Reform
SmartBudget — the ERP that automates the entire budget cycle
From drafting the primary budget to closing the administrative account, SmartBudget centralizes, secures, and automates every step. One platform, zero re-entry, guaranteed B3 compliance.
Primary Budget (BP)
Automated, compliant preparation: built-in B3 nomenclature, real-time balance checks, and regulatory statements generated in one click.
Supplementary Budget (BS)
Real-time adjustments: carry-overs, credit transfers, and new revenue, with a complete history of every change.
Administrative Account (CA)
Automated closing and reporting: reconciliation of actuals, result calculation, and year-end document generation.
Commitments
Full traceability of expenditure commitments: available-credit checks, approval workflow, and overrun alerts.
Payment Orders
Smooth, secure payments: issuance of payment orders, schedules, and revenue orders, tracked through to the treasurer's approval.
Dashboards
Real-time visibility: execution rates, key indicators, alerts, and exports to steer the municipality with confidence.
A fully connected budget cycle
Each step feeds the next. Data flows without re-entry, from the budget vote to the administrative account.
- BPPrimary Budget
- BSSupplementary Budget
- ENGCommitment
- MANPayment Order
- CAAdministrative Account
SmartBudget in pictures
A clear interface designed for municipal teams. Click any screenshot to enlarge it.
Illustrative preview — will be replaced by official visuals
SmartBudget is 100% compliant with the B3 instruction
B3 is the new framework for municipal financial and accounting operations, established by the joint interministerial instruction of the Ministry of the Interior, Local Authorities and Transport and the Ministry of Finance, signed on May 10, 2026. It builds on Executive Decree No. 12-315 of August 21, 2012 and the interministerial order of January 6, 2014 defining the municipal budget framework.
A single nomenclature for every municipality, a guide to financial and accounting operations, and a reference framework inspired by the State accounting system: SmartBudget natively integrates this new framework so your municipality can prepare its 2027 primary budget directly in B3 format.
Browse the excerpts
Protected excerpts — the full document is not available for download
What the instruction says
Excerpts from the preamble of the B3 interministerial instruction, in the original text and in translation.
الهدف الأساسي المرجو من هذه الإصلاحات هو تحقيق النجاعة في تسيير الأموال العمومية وكذا ضمان الفعالية في تنفيذ البرامج التنموية على المستوى المحلي وإضفاء الشفافية في تسيير المال العام.
The essential objective of these reforms is to achieve efficiency in the management of public funds, effectiveness in the execution of local development programs, and transparency in the management of public finances.
كللت أشغالها بإعداد مدونة جديدة موحدة على جميع البلديات، بالإضافة إلى دليل للعمليات المالية والمحاسبية موضوع هذه التعليمة الوزارية المشتركة.
Its work resulted in a new nomenclature unified across all municipalities, together with a guide to financial and accounting operations, the subject of this interministerial instruction.
إصلاح النظام المحاسبي الخاص بالجماعات المحلية من خلال إنشاء دليل مرجعي مستمد من النظام المحاسبي للدولة.
Reform the accounting system of local authorities through the creation of a reference framework derived from the State accounting system.
What changes with B3
The main changes introduced by the instruction, as summarized in the practical guide to preparing the 2027 primary budget.
- A single nomenclature for all municipalities, replacing the dual classification (daïra seat municipalities / other municipalities)
- Classification by nature of expenditure and by service, aligned with the State accounting system
- A guide to financial and accounting operations appended to the instruction
- Reclassified tax revenue: petroleum products under indirect taxes, tourist tax and housing tax under direct taxes, celebrations tax under account 70
- Local solidarity tax (766) split into two sub-articles: 7660 hydrocarbon transport and 7661 mining activities
- Removal of articles tied to repealed tax revenue, such as the professional activity tax
The B3 nomenclature in detail
The complete tables of accounts, articles, and sub-articles of the new nomenclature, with a detailed explanation of each line in accordance with the B3 instruction. Click a chapter to browse.
From the reform to the 2027 budget
How SmartBudget supports your municipality at every stage.
- 01
August 21, 2012
Executive Decree No. 12-315
Sets the form and content of the municipal budget: the legal foundation of the reform.
- 02
January 6, 2014
Interministerial order
Defines the municipal budget framework and the numbering of chapters and accounts, as amended and supplemented.
- 03
May 10, 2026
B3 interministerial instruction
New unified nomenclature and guide to financial and accounting operations, signed by the Ministers of the Interior and of Finance.
- 04
2026
Training and migration
ICOSERA trains municipal teams and maps data to the B3 nomenclature in SmartBudget.
- 05
Fiscal year 2027
First B3 primary budget
Preparation of the 2027 primary budget directly in B3 format, with balance checks and supervisory approval.
Complete training on B3 and SmartBudget
ICOSERA delivers more than software. We train municipal teams on the new B3 budget framework and the day-to-day use of SmartBudget, until they are fully autonomous.
Understanding the B3 reform
Duration :1 dayPrinciples, nomenclature, regulatory obligations, and implementation timeline.
- Master the new nomenclature
- Identify the impact on your municipality
Getting started with SmartBudget
Duration :1 dayNavigation, municipality setup, user management, and access rights.
- Configure your workspace
- Navigate the ERP with ease
The complete budget cycle
Duration :2 daysFrom primary budget to administrative account: preparation, adjustments, and closing.
- Prepare a compliant primary budget
- Manage a supplementary budget and close the accounts
Commitments and payment orders
Duration :1 dayExpenditure execution, approval workflow, payment orders, and schedules.
- Commit and pay without errors
- Track payments in real time
Reporting and dashboards
Duration :½ dayIndicators, regulatory exports, and steering of budget execution.
- Produce regulatory statements
- Steer with reliable indicators
The leader in deploying intelligent agents in the public sector
ICOSERA designs, trains, and deploys autonomous AI agents that carry out complex tasks end to end, under human control. Built into SmartBudget or deployed across your organization, they work around the clock on the latest generation of models.
Latest-generation models
We continuously integrate the newest LLMs, in Arabic and French.
Multi-agent orchestration
Specialized agents cooperate, plan, use tools, and verify their own work.
Human control and security
Every sensitive action is approved, logged, and executed within a controlled data perimeter.
Our agents at the service of the municipality
B3 compliance
Budget control agent
Continuously checks balance, nomenclature, and the rules of the B3 instruction before every approval, and explains each anomaly.
AR / FR dialogue
Budget assistant
Answers municipal staff questions about the nomenclature, guides data entry, and drafts supporting documents.
Detection & forecasting
Analysis agent
Detects overruns and inconsistencies, projects execution, and proposes adjustments for the supplementary budget.
Regulatory statements
Reporting agent
Generates the statements expected by supervisory authorities, council summaries, and dashboards, ready to sign.
24/7
active agents
AR · FR
natively multilingual
100%
actions logged
Always up to date: our technology watch integrates every new generation of models as soon as it is available.
A technology partner you can trust
We combine deep expertise in the Algerian public sector with cutting-edge technology to give municipalities a reliable, modern, and sustainable tool.
Pioneer in Algeria
The first company to offer a complete B3 ERP, designed specifically for Algerian municipalities.
Time savings
An 80% reduction in manual tasks through automated calculations, statements, and controls.
Zero errors
Automated calculations and built-in controls at every step: no more rejections caused by data-entry mistakes.
Compliance
Aligned with ministerial instructions and updated with every regulatory change.
Local support
A responsive, bilingual Algerian team available to your staff at every stage.
Built-in agentic AI
Latest-generation intelligent agents check, analyze, and draft alongside you: ICOSERA always stays ahead.
A full-spectrum IT services company
Six areas of expertise, one standard: reliable, modern, and sustainable solutions for the public sector and businesses.
Software development
Business applications, ERP, web and mobile, custom-built on modern, secure architectures.
Artificial Intelligence & Data Science
Intelligent agents, language models, predictive analytics, and decision support, from idea to deployment.
Big Data
Collection, storage, and processing of massive data, pipelines and data warehouses, real-time visualization.
Computer networks
Design, deployment, and security of network infrastructure, site interconnection, and administration.
Hardware & maintenance
Supply, installation, and preventive and corrective maintenance of IT fleets and servers.
Programming training
Training programs in modern languages, frameworks, and development practices, for teams and institutions.
One vision: the digital municipality
ICOSERA is an Algerian IT services and engineering company, born from the conviction that local public management deserves the best tools. Seeing the daily struggles of municipal finance departments — manual calculations, duplicate data entry, long approval cycles — we built SmartBudget: an ERP designed for municipalities, by municipal budget experts and passionate engineers. As an IT services company, ICOSERA covers software development, artificial intelligence and data science, big data, networks, hardware, and programming training.
Our mission
To give every Algerian municipality the means for rigorous, transparent, and stress-free budget management, through reliable software and close, human support.
Our vision
To become the reference for the digital transformation of local authorities in Algeria and across Africa, putting data intelligence at the service of public decision-making.
Our values
Innovation
We anticipate needs and integrate the latest technologies.
Excellence
Every feature is designed, tested, and documented to the highest standard.
Integrity
Transparency, kept promises, and the security of public data.
Proximity
A local team that listens and speaks the language of municipalities.
They modernized their budget management
Municipal finance departments that made the leap.
Testimonials anonymized at the request of the local authorities.
Everything you need to know
B3 is the new framework for municipal financial and accounting operations, established by the interministerial instruction of May 10, 2026, issued jointly by the Ministries of the Interior and of Finance. It introduces a unified budget nomenclature for all municipalities, applicable from the 2027 primary budget.
What is the B3 budget reform? B3 is the new framework for municipal financial and accounting operations, established by the interministerial instruction of May 10, 2026, issued jointly by the Ministries of the Interior and of Finance. It introduces a unified budget nomenclature for all municipalities, applicable from the 2027 primary budget.
Does SmartBudget cover the entire budget cycle? Yes. SmartBudget manages the primary budget, supplementary budget, commitments, payment orders, and the administrative account, along with the associated dashboards and regulatory statements.
Does SmartBudget include artificial intelligence? Yes. ICOSERA deploys intelligent agents that check B3 compliance, assist data entry in Arabic and French, detect anomalies, and generate regulatory statements, always under human approval. These agents run on the latest generation of models and are updated continuously.
Is training included? Yes. Every deployment includes a complete training program on the B3 reform and on using SmartBudget, delivered on site or remotely, with ongoing support and documentation.
How does migration from the previous nomenclature work? Our teams handle data recovery and mapping to the B3 nomenclature, with consistency checks at every step to guarantee continuity in your operations.
Is the municipality's data secure? Absolutely. SmartBudget enforces role-based access rights, logs every operation, and relies on regular backups to protect public data.
How can I get a demo? Simply fill in the contact form or give us a call. An ICOSERA expert will arrange a personalized demonstration tailored to your municipality.
Ready to modernize your municipality's budget management?
Join the local authorities that chose SmartBudget to apply the B3 reform with complete peace of mind.
Let's talk about your municipality
A question, a project, a demo? Our team replies within 24 business hours.
Address
Cité 154 Logts, Building 12, Unit 15, Douéra, Algiers
Hours
Sunday – Thursday, 8:30 AM – 5:00 PM