دور تفويض الاعتمادات في تحقيق عدم التركيز المالي

Abstract EN

This study aims to identify the most important legal rules that govern the system of delegation of budgetary appropriations, and its role in achieving financial deconcentrating in the budgets of the State, and of national public establishments subject to the rules of the public accounts whose establishment texts allow the application of this system.

The study was based on the analytical approach, which is based on the deconstruction of legal and regulatory texts related to the subject, and extract the different principles and rules that govern it.

The study concluded that the delegation of credits is a form of delegation of competence and that it is subject to the rules of annuality, specialization and globality, as well as to the conditions of legality, existence of open credits and nessicity for the operation of the services, and that it is applicable to the State budget and to the autonomous budgets subject to the rules of public accountability, in addition to the operating and equipment expenditures.

The study concluded that the delegation of credits is a necessary procedure to establish a financial deconcentrating system that meets the requirements of efficient and approximate management of deconcentrated public services.