الموارد المالية للجمعيات الخيرية في القانون الجزائري و أوجه الرقابة عليها

Other Title(s)

The financial resources of charitable associations in Algerian law and their control

Author

العمراني، محمد لمين

Source

مجلة الاجتهاد للدراسات القانونية و الاقتصادية : مجلة دولية، علمية، أكاديمية، محكمة، متخصصة، سداسية و مفهرسة و مصنفة

Publisher

University Center Amine Lokal Hadj Moussa Agg Akhamouk-of Tamanrasset Law and Political Sciences Institute

Publication Date

2018-10-31

Country of Publication

Algeria

No. of Pages

24

Main Subjects

Law

Topics

• Law
• Finance
• Financial resources
• Censorship
• Algeria
• Charities

English Abstract

The financial resources of charitable associations are indispensable, despite the great importance of the human factor as well, since they represent a fundamental and essential factor through which their activities can be realized and their objectives can be achieved on the ground.

With reference to Law No.

12/06 of 12 January 2012 relating to associations in Algeria and under the Chapter II thereof under the title “The resources of the associations and their properties” are the number of financial resources or sources of funding for these institutions, which include; members' contributions, income related to their activities, property, cash and in-kind donations, wills, income collection, state subsidies and local groups, as well as foreign funding from organizations and non-governmental organizations -based on cooperative relations within the framework of the law- after the prior approval of the competent authority.

Dealing and disposition in these financial sources is not to launch without a censor, it is subjected to the legal and regulatory controls -in force- in this area, and any deviation from this framework would expose the concerned association to the penalties prescribed for abuses and breaches in the use of financial resources as collective and public property that cannot be disposed of for personal purposes, this role of financial control in this area by ensuring the real and effective use of financial resources in the objectives and activities identified, starting with the self-financial control carried out by the concerned association through the holding of accounting approved by the governor of accounts and under his responsibility to access to external financial control through the authority of the associations and the General Inspectorate of Finance and the Council of Accounting.

Data Type

Conference Papers

Record ID

BIM-841752

• APA
• MLA
• AMA