PRESENTATION

The Directorate General of Public Accounts and State Accounts is the technical body that assists the Minister in the development and execution of budgetary and accounting procedures.

ORGANISATION

The Directorate General of Public Accounts and State Accounts, in addition to the executive secretariat, includes:

   

• the accounting centralization department;

   

• the regulation department;

   

• the administrative and financial department.

ITS SCOPES OF COMPETENCE

The Directorate General of Public Accounts and State Accounts is responsible, in particular, for:

    

• centralizing the entries of senior State accountants;

• preparing draft settlement laws;

• preparing general regulations for the accounting of revenue and expenditure of the State and local authorities;

• ensuring the financial and accounting organization of the accounting positions of the public treasury, local authorities and public institutions;

• participating in the computerization of budgetary and accounting procedures;

• ensuring the accounting standardization of public institutions subject to the rules of public accounting;

• implement budgetary and accounting reforms of the State, local authorities and public institutions and ensure their application;

• assist administrations and public institutions subject to the rules of public accounting;

• popularize budgetary and accounting procedures;

• carry out financial analyses of the budgets of local authorities and public institutions;

• exercise compliance control over the application, by authorizing officers and accountants, of budgetary and accounting procedures;

• carry out on-site and documentary checks of the accounting items of the public treasury, local authorities and public institutions;