الرقابة على الميزانية العامة في ظل القانون رقم 23-07

Abstract EN

The budgetary and financial reform did not only affect the procedures related to the stages of preparation and implementation of the budget, but also included the stage of monitoring its implementation, as stipulated in organic law No.

15-18 of September 2, 2018 relating to the amending and supplementing financial laws, and in implementation of the provisions of this organic law, law No.

23-07 dated 21 June 2023, relating to the rules of public accounting and financial management, which precisely specifies the types of control over the implementation of the state budget, as well as the obligations and responsibilities of those actively involved in the management of the budget, by approving a financial responsibility system under which the responsibility of every intervener in the revenue and expenditure cycles is included from the act of origination until the end of implementation, with responsibility divided in the same manner.

equal according to the scope of intervention of the disbursement officer, the budget controller and the public accountant.