التسيير المالي

قانون رقم 23–07 مؤرخ في21 يونيو 2023 يتعلق بقواعد المحاسبة العمومية والتسيير المالي.

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قانون رقم 23–07 مؤرخ في21 يونيو 2023 يتعلق بقواعد المحاسبة العمومية والتسيير المالي.

قانون رقم 23–07 مؤرخ في 3 ذي الحجة عام 1444 الموافق 21 يونيو سنة 2023، يتعلق بقواعد المحاسبة العمومية والتسيير المالي.

المادة الأولى: يهدف هذا القانون إلى تحديد قواعد المحاسبة العمومية والتسيير المالي المطبقة على الميزانيات والعمليات المالية:

الدولة.
للجماعات المحلية
للمؤسسات العمومية الإدارية والمؤسسات العمومية للصحة.
للأشخاص المعنوية الأخرى المكلفة بتنفيذ كل أو جزء من برنامج الدولة في مفهوم القانون العضوي رقم 18-15 المؤرخ في 2 سبتمبر سنة 2018 والمتعلق بقوانين المالية، المعدل والمتمم.

المادة 2: يحدد هذا القانون، زيادة على ذلك، التزامات ومسؤوليات الأعوان المكلفين بتنفيذ الميزانيات والعمليات المالية للأشخاص المعنوية المذكورة في المادة الأولى من هذا القانون.

كما يحدد قواعد تنفيذ عمليات الإيرادات والنفقات العمومية وعمليات الممتلكات وعمليات الخزينة ونظام المحاسبة والرقابة المتعلق بها.

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