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Subject: =?Windows-1252?Q?Minist=E8re_des_Finances?=
Date: Sun, 8 Feb 2009 12:56:45 +0100
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width=3D"100%">
  <TBODY>
  <TR style=3D"mso-yfti-irow: 0; mso-yfti-firstrow: yes">
    <TD=20
    style=3D"PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 137.25pt; =
PADDING-RIGHT: 0cm; BACKGROUND: #96d6be; PADDING-TOP: 0cm"=20
    width=3D183>
      <P><B><SPAN=20
      style=3D"FONT-FAMILY: Verdana; COLOR: #003366; FONT-SIZE: =
10pt">Situation=20
      =E9conomique</SPAN></B></P></TD></TR>
  <TR style=3D"mso-yfti-irow: 1">
    <TD=20
    style=3D"PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 137.25pt; =
PADDING-RIGHT: 0cm; PADDING-TOP: 0cm"=20
    width=3D183>
      <TABLE style=3D"WIDTH: 100%; BACKGROUND: #bec2ec; mso-cellspacing: =
1.5pt"=20
      class=3DMsoNormalTable border=3D0 cellPadding=3D0 width=3D"100%">
        <TBODY>
        <TR=20
        style=3D"mso-yfti-irow: 0; mso-yfti-firstrow: yes; =
mso-yfti-lastrow: yes">
          <TD=20
          style=3D"PADDING-BOTTOM: 0.75pt; PADDING-LEFT: 0.75pt; WIDTH: =
134.25pt; PADDING-RIGHT: 0.75pt; BACKGROUND: white; PADDING-TOP: 0.75pt" =

          vAlign=3Dtop width=3D179>
            <P style=3D"mso-margin-top-alt: auto; mso-margin-bottom-alt: =
auto"=20
            class=3DMsoNormal><SPAN=20
            style=3D"FONT-FAMILY: Verdana; FONT-SIZE: 8pt"><A=20
            href=3D"http://www.mf.gov.dz/economie/Indicesx.htm"=20
            target=3Ddetail>Principaux indicateurs</A><BR><A=20
            href=3D"http://www.mf.gov.dz/economie/pib.htm" =
target=3Ddetail>PIB et=20
            PIB pr=E9visionnel</A><BR><A=20
            href=3D"http://www.mf.gov.dz/documentation/Nc2007.pdf"=20
            target=3Ddetail>Note de=20
      conjoncture</A><BR></SPAN></P></TD></TR></TBODY></TABLE>
      <P style=3D"mso-line-height-alt: 0pt" =
class=3DMsoNormal><o:p></o:p></P></TD></TR>
  <TR style=3D"mso-yfti-irow: 2">
    <TD=20
    style=3D"PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 137.25pt; =
PADDING-RIGHT: 0cm; BACKGROUND: #96d6be; PADDING-TOP: 0cm"=20
    width=3D183>
      <P style=3D"mso-line-height-alt: 0pt"><B><SPAN=20
      style=3D"FONT-FAMILY: Verdana; COLOR: #003366; FONT-SIZE: =
10pt">Finances=20
      publiques</SPAN></B></P></TD></TR>
  <TR style=3D"mso-yfti-irow: 3">
    <TD=20
    style=3D"PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 137.25pt; =
PADDING-RIGHT: 0cm; PADDING-TOP: 0cm"=20
    width=3D183>
      <TABLE style=3D"WIDTH: 100%; BACKGROUND: #bec2ec; mso-cellspacing: =
1.5pt"=20
      class=3DMsoNormalTable border=3D0 cellPadding=3D0 width=3D"100%">
        <TBODY>
        <TR=20
        style=3D"mso-yfti-irow: 0; mso-yfti-firstrow: yes; =
mso-yfti-lastrow: yes">
          <TD=20
          style=3D"PADDING-BOTTOM: 0.75pt; PADDING-LEFT: 0.75pt; WIDTH: =
130.5pt; PADDING-RIGHT: 0.75pt; BACKGROUND: white; PADDING-TOP: 0.75pt"=20
          width=3D174>
            <P style=3D"mso-margin-top-alt: auto; mso-margin-bottom-alt: =
auto"=20
            class=3DMsoNormal><SPAN=20
            style=3D"FONT-FAMILY: Verdana; FONT-SIZE: 8pt"><A=20
            href=3D"http://www.mf.gov.dz/economie/tbmf.htm" =
target=3Ddetail>Tableau=20
            de bord </A><BR><A =
href=3D"http://www.mf.gov.dz/economie/budget.htm"=20
            target=3Ddetail>Budget de l'Etat</A><BR><A=20
            href=3D"http://www.mf.gov.dz/economie/tresor.htm"=20
            target=3Ddetail>Op=E9rations du=20
Tr=E9sor</A></SPAN></P></TD></TR></TBODY></TABLE>
      <P style=3D"mso-line-height-alt: 0pt" =
class=3DMsoNormal><o:p></o:p></P></TD></TR>
  <TR style=3D"mso-yfti-irow: 4">
    <TD=20
    style=3D"PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 137.25pt; =
PADDING-RIGHT: 0cm; BACKGROUND: #96d6be; PADDING-TOP: 0cm"=20
    width=3D183>
      <P style=3D"mso-line-height-alt: 0pt"><B><SPAN=20
      style=3D"FONT-FAMILY: Verdana; COLOR: #003366; FONT-SIZE: =
10pt">Investissements</SPAN></B></P></TD></TR>
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    <TD=20
    style=3D"PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 137.25pt; =
PADDING-RIGHT: 0cm; PADDING-TOP: 0cm"=20
    width=3D183>
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1.5pt"=20
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        style=3D"mso-yfti-irow: 0; mso-yfti-firstrow: yes; =
mso-yfti-lastrow: yes">
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PADDING-RIGHT: 0.75pt; BACKGROUND: white; PADDING-TOP: 0.75pt">
            <P style=3D"mso-margin-top-alt: auto; mso-margin-bottom-alt: =
auto"=20
            class=3DMsoNormal><SPAN=20
            style=3D"FONT-FAMILY: Verdana; FONT-SIZE: 8pt"><A=20
            href=3D"http://www.mf.gov.dz/investissement/ansej.htm"=20
            target=3Ddetail>Dispositifs=20
        d'investissement</A></SPAN></P></TD></TR></TBODY></TABLE>
      <P style=3D"mso-line-height-alt: 0pt"=20
  class=3DMsoNormal><o:p></o:p></P></TD></TR></TBODY></TABLE>
<P class=3DMsoNormal><SPAN=20
style=3D"DISPLAY: none; mso-hide: all"><o:p>&nbsp;</o:p></SPAN></P>
<TABLE=20
style=3D"WIDTH: 100%; BACKGROUND: #003399; mso-cellspacing: 0cm; =
mso-padding-alt: 0cm 0cm 0cm 0cm"=20
class=3DMsoNormalTable border=3D0 cellSpacing=3D0 cellPadding=3D0 =
width=3D"100%">
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    style=3D"PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 138.75pt; =
PADDING-RIGHT: 0cm; BACKGROUND: #96d6be; PADDING-TOP: 0cm"=20
    width=3D185>
      <P class=3DMsoNormal><B><SPAN=20
      style=3D"FONT-FAMILY: Verdana; COLOR: #003366; FONT-SIZE: =
10pt">R=E9formes en=20
      cours</SPAN></B></P></TD></TR>
  <TR style=3D"mso-yfti-irow: 1; mso-yfti-lastrow: yes" =
borderColor=3Dwhite>
    <TD=20
    style=3D"PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 138.75pt; =
PADDING-RIGHT: 0cm; BACKGROUND: #bec2ec; PADDING-TOP: 0cm"=20
    width=3D185>
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1.5pt"=20
      class=3DMsoNormalTable border=3D0 cellPadding=3D0 width=3D"100%">
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        style=3D"mso-yfti-irow: 0; mso-yfti-firstrow: yes; =
mso-yfti-lastrow: yes"=20
        borderColor=3Dwhite>
          <TD=20
          style=3D"PADDING-BOTTOM: 0.75pt; PADDING-LEFT: 0.75pt; WIDTH: =
272.25pt; PADDING-RIGHT: 0.75pt; BACKGROUND: white; PADDING-TOP: 0.75pt" =

          width=3D363>
            <P style=3D"mso-margin-top-alt: auto; mso-margin-bottom-alt: =
auto"=20
            class=3DMsoNormal><SPAN=20
            style=3D"FONT-FAMILY: Verdana; FONT-SIZE: 8pt"><A=20
            href=3D"http://www.mf.gov.dz/reforme/reform01.htm"=20
            target=3Ddetail>Syst=E8mes budg=E9taires</A><BR><A=20
            href=3D"http://www.mf.gov.dz/reforme/reform02.htm"=20
            target=3Ddetail>Syst=E8me =
bancaire</A></SPAN></P></TD></TR></TBODY></TABLE>
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<P class=3DMsoNormal><SPAN=20
style=3D"DISPLAY: none; mso-hide: all"><o:p>&nbsp;</o:p></SPAN></P>
<TABLE=20
style=3D"WIDTH: 100%; BACKGROUND: #bec2ec; mso-cellspacing: 0cm; =
mso-padding-alt: 0cm 0cm 0cm 0cm"=20
class=3DMsoNormalTable border=3D0 cellSpacing=3D0 cellPadding=3D0 =
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      <P style=3D"mso-line-height-alt: 0pt"><B><SPAN=20
      style=3D"FONT-FAMILY: Verdana; COLOR: #003366; FONT-SIZE: =
10pt">Statistiques</SPAN></B></P></TD></TR>
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        de l'Etat<OPTION value=3Dstat/sittr=E9sor.htm>Situation du =
Tr=E9sor<OPTION=20
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consommation<OPTION=20
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        value=3Dstat/Dettepub.htm>Dette=20
  publique</OPTION></SELECT></P></FORM></TD></TR></TBODY></TABLE>
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------=_NextPart_000_0000_01C989EC.B27EC770
Content-Type: text/html;
	charset="Windows-1252"
Content-Transfer-Encoding: quoted-printable
Content-Location: http://www.mf.gov.dz/codes/budget/bud.htm

<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<HTML><HEAD><TITLE>La loi n=B084.17 du 07/07/1984 relative aux lois de =
finances.</TITLE>
<META content=3D"text/html; charset=3Dwindows-1252" =
http-equiv=3DContent-Type>
<META name=3DGENERATOR content=3D"MSHTML 8.00.6001.18372"></HEAD>
<BODY aLink=3D#003399 link=3D#000066 bgColor=3Dwhite text=3D#000066 =
vLink=3D#0000cc>
<P style=3D"TEXT-ALIGN: center" class=3DMsoNormal align=3Dcenter><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: Verdana; COLOR: navy">La loi n=B084.17 du =
07/07/1984 relative=20
aux lois de finances.<O:P></O:P></SPAN></B></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -1 - Les=20
lois de finances, dans le cadre des equilibres generaux definis par les =
plans=20
pluriannuels et annuels de developpement economique et social fixent la =
nature,=20
le montant et l'affectation des ressources et des charges financieres de =

l'etat.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -2 - Ont=20
le caractere de loi de finances, dans le cadre des equilibres generaux =
definis=20
par les plans pluriannuels et annuels de developpement economique et =
social=20
fixent la nature, le montant et l'affectation des ressources et des =
charges=20
financieres de l'etat.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
Ont le=20
caractere de loi de finances :<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">1) la loi de=20
finances complementaires ou modificatives,<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">2) la loi de=20
reglement budgetaire.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -3 - La=20
loi de finances de l'annee prevoit et autorise, pour chaque annee =
civile,=20
l'ensemble des ressources et des charges de l'etat ainsi que les autres =
moyens=20
financiers destines au fonctionnement des services publics et a la mise =
en=20
oeuvre du plan annuel de developpement.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -4 -=20
Seules les lois de finances complementaires ou modificatives peuvent, en =
cours=20
d'annee, completer ou modifier les dispositions de la loi de finances de =

l'annee.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -5 La=20
loi de reglement budgetaire est l'acte par lequel il est rendu compte de =

l'execution d'une loi de finances et, le cas echeant, des lois de =
finances=20
complementaires ou modificatives afferentes a chaque=20
exercice.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -6 Les=20
recettes et les depenses definitives de l'etat, fixes annuellement par =
la loi de=20
finances et reparties selon les dispositions legislatives et =
reglementaires en=20
vigueur, constituent le budget general de l'etat.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -7 -=20
Pour l'application de l'article 5 ci- dessus, sont prises en compte, au =
titre=20
d'un meme exercice budgetaire, les recettes effectivement percues et les =

depenses admises en paiement, a titre definitif, par un comptable =
public,=20
pendant l'annee civile correspondante.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -8 -=20
Aucune recette ne peut etre affectee a une depense particuliere. Les =
ressources=20
de l'etat servent indistinctement a la couverture des depenses du budget =
general=20
de l'etat. Toutefois la loi de finances peut prevoir expressement =
l'affectation=20
de ressources a certaines depenses, ces operations prennent la forme, =
selon le=20
cas :<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
de budget=20
annexes :<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
de comptes=20
speciaux du tresor :<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
ou de=20
procedures comptables particulieres au sein du budget general, regissant =
les=20
fonds de concours ou le retablissement de credits.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -9 -=20
Sont regies par le procedure des fonds de concours, les sommes versees =
au budget=20
general par des personnes physiques ou morales en vue de contribuer a la =

realisation, sous le controle de l'etat, de depenses d'interet public. =
L'emploi=20
des fonds doit etre conforme a l'objet de la contribution. Un credit=20
complementaire est ouvert annuellement a cet effet, dans des proportions =
et=20
selon des modalites prealablement fixees par voie reglementaire au =
budget du=20
departement ministeriel concerne,<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -10 -=20
Peuvent donner lieu a retablissement de credits, dans des conditions =
fixees par=20
voie reglementaire au profit du budget de fonctionnement du departement=20
ministeriel concerne et a concurrence du meme montant =
:<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">1) les=20
recettes provenant de la restitution au tresor de sommes payees indument =

:<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">2) les=20
recettes provenant de cession de biens et services, realisees =
conformement a la=20
legislation en vigueur,<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -11 -=20
Les ressources du budget general de l'etat comprennent =
:<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">1) les=20
recettes de nature fiscale ainsi que le produit des=20
amendes,<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">2) les=20
revenus des domaines de l'etat,<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">3) la=20
remuneration de services rendus et les redevances,<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">4) les fonds=20
de concours et les dons et legs,<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">5) les=20
remboursements en capital des prets et avances consentis par l'etat sur =
le=20
budget general et les interets y afferents,<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">6) les=20
produits divers du budget dont le recouvrement est prevu par la=20
loi,<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">7) les=20
revenus des participations financieres de l'etat legalement=20
autorisees.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">8) La=20
quote-part due a l'etat dans les benefices des entreprises du secteur =
public,=20
calculee et percue dans les conditions fixees par la legislation en=20
vigueur.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art.=20
<ST1:METRICCONVERTER w:st=3D"on" ProductID=3D"-12 L">-12=20
L</ST1:METRICCONVERTER>'autorisation de percevoir les impots, taxes,=20
contributions et impositions de toute nature est annuelle. Le produit =
ainsi que=20
la part affectes au budget generale de l'etat sont evalues par les lois =
de=20
finances de l'annee.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -13=20
Outre les lois prises en matiere fiscale, domaniale et petroliere, =
seules les=20
lois de finances peuvent prevoir des dispositions relatives a =
l'assiette, aux=20
taux et aux modalites de recouvrement des impositions de toute nature =
ainsi=20
qu'en matiere d'exoneration fiscale.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -14 La=20
remuneration des services rendus par l'etat est autorisee par la loi. =
Elle est=20
percue selon des modalites prealablement fixees par voie=20
reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -15 Sont=20
considerees comme taxes para-fiscales tous droits, taxes et redevances =
percus au=20
profit d'une personne morale autre que l'etat, les wilayas et les =
communes et=20
figurant sur un etat special annexe a la loi de finances. Aucune taxe=20
parafiscale ne peut etre instituee et percue qu'en vertu d'une =
disposition de la=20
loi de finances.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -16=20
-Sauf dispositions contraires expresses d'une loi de finances, toutes =
creances=20
dues a des tiers par l'etat, une wilaya, une commune ou un etablissement =
public=20
beneficiant de subventions budgetaires de fonctionnement, sont =
prescrites et=20
definitivement eteintes au profit de l'institution publique en cause =
lorsque=20
lesdites creances n'auront pas ete dument acquittees dans un delai de =
quatre ans=20
a partir du premier jour de l'exercice pendant lequel elles sont =
devenues=20
exigibles.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -17 -=20
Les dispositions de l'article 16 ci-dessus ne s'appliquent pas aux =
creances dont=20
l'ordonnancement et le paiement n'auraient pu etre effectues, dans les =
delais=20
vises audit article par le fait de l'administration. Elle ne =
s'appliquent pas=20
egalement dans les cas prevus aux alineas 1 et 2 de l'article 316 du =
code civil.=20
Le cas echeant et en cas de recours devant une juridiction, les delais =
de=20
decheance quadriennale sont suspendus entre la date a laquelle le =
recours a ete=20
introduit et celle de la decision juridictionnelle definitive constatant =
le=20
droit du creancier.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -18=20
Toute creance demeurant due en application de l'article 17 susvise sera =
couverte=20
conformement aux regles du budget et de la comptabilite publique en=20
vigueur.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -19 Les=20
ministres et les walis dans la limite de leur competence respective sont =

habilites a emettre des etats executoires pour le recouvrement des =
creances=20
etrangeres a l'impot et au domaine nees au profit des services de =
l'etat. Les=20
etats executoires susvises peuvent faire l'objet d'un recours devant les =

juridictions competentes dans les conditions fixees par la legislation =
en=20
vigueur. Les modalites d'application du present article sont fixees par =
voie=20
reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -20 Les=20
credits ouverts par la loi de finances sont mis a la disposition des=20
departements ministeriels pour les depenses de fonctionnement et des =
operateurs=20
publics ayant la responsabilite d'executer les operations planifiees =
pour les=20
depenses d'investissements ils sont affectes et specialises par chapitre =
ou par=20
secteur selon le cas, groupant les depenses selon leur nature ou selon =
leur=20
destination, conformement a des nomenclatures fixees par voie=20
reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -21=20
Nonobstant les dispositions de l'article 20 ci-dessus, des depenses =
peuvent etre=20
inscrites a des chapitres de credits globaux, lorsqu'il s'agit de =
charges=20
communes applicables au budget de l'etat ou de depenses dont la =
repartition ne=20
peut etre determinee au moment ou elles sont votees cette derniere =
nature de=20
credits peut etre repartie en cours d'annee par voie=20
reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -22 Tout=20
credit qui devient sans objet en cours d'annee peut etre annule par voie =

reglementaire. Ce credit peut etre reemploye a des depenses obligatoires =

legalement prevues selon la nature du budget dans des conditions fixees =
par voie=20
reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -23 Les=20
charges permanentes de l'etat comprennent :<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
les=20
depenses de fonctionnement<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
les=20
depenses d'investissement<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
les prets=20
et avances<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -24 Les=20
depenses de fonctionnement sont groupes sous quatre titres=20
:<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">1) charges de=20
la dette publique et depenses en attenuation des =
recettes<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">2) dotations=20
des pouvoirs publics<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">3) depenses=20
relatives aux moyens des services<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">4)=20
interventions publiques<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -25 Les=20
credits necessaires aux depenses de fonctionnement doivent etre =
justifies=20
annuellement et en totalite. Les credits ouverts au titre d'un exercice =
ne=20
creent aucun droit de reconduction pour l'exercice =
suivant<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -26 Les=20
credits sont evaluatifs provisionnels ou limitatifs. Ces trois =
categories de=20
credits doivent faire l'objet de chapitres =
distincts<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -27 Les=20
credits evaluatifs servent a acquitter les dettes de l'etat resultant =
des=20
dispositions legislatives ou de conventions dument ratifiees. Ils =
s'appliquent=20
egalement aux frais de justice et aux reparations civiles aux =
remboursements de=20
sommes indument percues, aux degrevements et aux=20
restitutions<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -28 Pour=20
l'application de l'article 27 precedent sont considerees comme dettes de =
l'etat=20
:<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">1) les=20
depenses relevant du titre 1er relatif a la dette publique vise a =
l'article 24=20
ci-dessus<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">2) les=20
pensions et rentes a la charge de l'etat<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -29 Les=20
depenses auxquelles s'appliquent les credits evaluatifs s'imputent au =
besoin=20
au-dela de la dotation inscrite au chapitre qui les=20
concernent<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -30 Les=20
credits provisionnels s'appliquent aux depenses engagees en vertu d'une =
loi ou=20
d'un decret dont le montant ne peut correspondre exactement a la =
dotation=20
budgetaire prevue par la loi de finances les depenses sur credits =
provisionnels=20
ne peuvent etre ordonnancees que dans la limite des credits ouverts s'il =
est=20
constate en cours d'annee que ces credits sont insuffisants ils peuvent =
etre=20
completes par prelevement sur le credit global correspondant dans les =
conditions=20
fixees par l'article 21 ci dessus.la liste des chapitres dont les =
dotations ont=20
un caractere provisionnel est fixee chaque annee par la loi de=20
finances.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -31 Tous=20
les credits qui n'entrent pas dans les categories prevues aux articles =
29 et 30=20
ci-dessus, sont limitatifs<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -32 Les=20
credits budgetaires ouverts au titre d'un chapitre des depenses de=20
fonctionnement peuvent etre modifies en cours d'exercice par decret de =
transfert=20
ou de virement de credits pris sur le rapport du ministre charge des=20
finances<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -33 Les=20
transferts modifient la determination du service responsable de =
l'execution de=20
la depense sans modifier la nature de cette derniere les virements =
modifient la=20
nature de la depense au titre du budget d'un meme ministere toutefois, =
aucun=20
virement de credits ne pourra etre effectue d'un credit evaluatif ou=20
provisionnel au profit d'un credit limitatif le montant de chaque =
virement de=20
credits doit s'inscrire dans les limites fixees par la loi de=20
finances<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -34=20
Nonobstant les dispositions de l'article 33 ci-dessus, aucun prelevement =
ne peut=20
etre effectue. Au titre du budget de fonctionnement, sur des chapitres =
abritant=20
des depenses de personnel au profit de chapitres abritant des depenses =
d'une=20
autre nature<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -35 Les=20
credits ouverts au titre du budget general conformement au plan annuel =
de=20
developpement, pour la couverture des depenses d'investissement mises a =
la=20
charge de l'etat sont groupes en trois (3) titres<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: Verdana; COLOR: navy">1)investissements executes =
par=20
l'etat<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">2)subventions=20
d'investissements accordees par l'etat<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">3)autres=20
depenses en capital<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -36 La=20
repartition entre les secteurs des credits ouverts pour les depenses a =
caractere=20
definitif du plan annuel est fixee par la loi de finances les =
modifications a=20
cette repartition sont effectuees par voie =
reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art.=20
<ST1:METRICCONVERTER w:st=3D"on" ProductID=3D"-37 A">-37 =
A</ST1:METRICCONVERTER>=20
l'exclusion de l'autofinancement, la repartition entre les secteurs des =
credits=20
ouverts pour les autorisations de financement des investissements =
planifies du=20
plan annuel est fixee par la loi de finances les modifications a cette=20
repartition sont effectuees par voie reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -38 Les=20
conditions de repartition et de sa modification au sein de chaque =
secteur de=20
credits ouverts par la loi de finances au titre des depenses a caractere =

definitif et des autorisations de financement des investissements =
planifies du=20
plan annuel sont fixees par voie reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -39 Les=20
walis peuvent proceder dans la limite des credits de paiement mis a leur =

disposition a des modifications a leur repartition par virement de =
chapitre a=20
chapitre au sein d'un meme secteur dans les conditions fixees par voie=20
reglementaire ils peuvent egalement dans la limite des credits de =
paiement=20
disponibles proceder a des transferts entre deux secteurs selon des =
proportions=20
fixees par la loi de finances et des modalites arretees par voie=20
reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -40 Les=20
credits budgetaires ainsi que les tranches annuelles des prets et =
avances du=20
tresor destines au financement des investissements planifies prevus au =
plan=20
annuel sont mis a la disposition des beneficiaires directement ou par=20
l'intermediaire des institutions financieres selon des procedures et des =

modalites definies par voie reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -41 En=20
vue d'assurer le financement des investissements planifies des =
entreprises=20
publiques le tresor public peut etre autorise dans le cadre des lois de =
finances=20
a contracter des emprunts sur le marche interieur pour mobiliser =
l'epargne=20
interieure disponible ainsi que des emprunts =
exterieurs<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -42 Le=20
financement des investissements planifies des entreprises publiques, y =
compris=20
les investissements de renouvellement est assure compte tenu de la =
nature des=20
investissements et de l'activite de l'entreprise<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">1) par des=20
prets a long terme octroyes sur les ressources d'epargne collectees par =
le=20
tresor et les autres institutions financieres =
specialisees<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">2) par des=20
prets bancaires pouvant etre escomptes aupres de l'institut=20
d'emission<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">3) par des=20
concours exterieurs mobilises par le tresor public les banques et les=20
entreprises publiques dans le respect des equilibres financiers =
exterieurs selon=20
des procedures definies par voie reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">4) par des=20
fonds propres des entreprises publiques<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">5)=20
eventuellement par des concours definitifs du budget general de=20
l'etat<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -43 Sauf=20
dispositions legislatives contraires sont soumises aux memes regles que =
celles=20
applicables au budget general de l'etat, les operations financieres et=20
comptables des etablissements publics a caractere administratif, du =
parti, de=20
l'assemblee populaire nationale, de la cour des comptes et des budgets=20
annexes<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -44 Les=20
operations financieres des services de l'etat que la loi n'a pas dotes =
de la=20
personnalite morale et dont l'activite tend essentiellement a produire =
des biens=20
ou a rendre des services donnant lieu au paiement de prix, peuvent faire =
l'objet=20
de budgets annexes les creations ou suppressions de budgets annexes sont =

decidees par les lois de finances<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -45 Sauf=20
dispositions legislatives contraires :<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">1) les=20
budgets annexes comprennent l'ensemble des recettes et des depenses y =
compris=20
les credits affectes aux investissements<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">2) les=20
depenses d'exploitation suivent les memes regles que celles applicables =
aux=20
depenses de fonctionnement du budget general de =
l'etat<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">3) les=20
depenses d'investissement suivent les memes regles que celles =
applicables aux=20
depenses a caractere definitif du plan annuel<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -46 Les=20
subventions de fonctionnement inscrites au budget general en faveur des=20
etablissements publics a caractere admnistratif sont versees a ces =
derniers=20
selon des modalites fixees par voie reglementaire la nomenclature =
unifiee de=20
repartition des credits applicables aux etablissements publics vises a =
l'alinea=20
precedent ainsi que les conditions d'execution de leur budget seront =
determinees=20
par voie reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -47 Les=20
subventions de fonctionnement inscrites au budget general au profit =
d'organismes=20
publique, sont reparties et les depenses correspondantes executees dans =
les=20
conditions fixees par voie reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -48 Les=20
comptes speciaux du tresor ne peuvent etre ouverts que par la loi de =
finances=20
ils ne comprennent que les categories suivantes :<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">1) comptes de=20
commerce<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">2) comptes=20
d'affectation speciale<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">3) comptes=20
d'avances,<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">4) comptes de=20
prets,<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">5) comptes de=20
reglement avec les gouvernements etrangers.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -49 -=20
L'affectation a un compte special est de droit pour les operations de =
prets et=20
d'avances. L'affectation par procedure particuliere au sein du budget =
general ou=20
d'un budget annexe, est decidee par voie reglementaire dans les cas =
prevus a=20
l'Art. -8 ci-dessus. Dans tous les autres cas, l'affectation est =
exceptionnelle=20
et ne peut resulter que d'une disposition de loi de=20
finances.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -50 -=20
Sous reserves des regles particulieres enoncees au present chapitre, les =

operations des comptes speciaux du tresor sont prevues autorisees et =
executees=20
dans les memes conditions que les operations du budget general de=20
l'etat.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -51 -=20
Sauf dispositions contraires prevues par une loi de finances, le solde =
de chaque=20
compte special est reporte d'annee en annee. Toutefois, les resultats =
constates=20
sur toutes les categories de comptes, a l'exception des comptes =
d'affectation=20
speciale, sont imputes au resultat de l'annee, dans les conditions =
fixees par=20
voie reglementaire.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -52 Sauf=20
derogation prevue par la loi de finances, il est interdit d'imputer =
directement=20
a un compte special du tresor les depenses resultant du paiement des =
traitements=20
ou indemnites a des agents de l'etat ou des collectivites locales,=20
etablissements ou entreprises publiques.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -53 - Il=20
est interdit, sauf derogations expresses prevues par une loi de finances =

d'effectuer, au titre des comptes d'affectation speciale et des comptes =
de=20
commerce :<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
des=20
operations de prets ou d'avances,<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
des=20
operations d'emprunts.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -54 Les=20
comptes de commerce retracent en recettes et en depenses les montants =
relatifs a=20
l'execution des operations a caractere industriel ou commercial =
effectuees a=20
titre accessoire par des services publics de l'etat . Les previsions de =
depenses=20
de comptes de commerces ont un caractere evaluatif la loi de finances =
fixe=20
annuellement le montant a concurrence duquel les depenses afferentes aux =

operations correspondantes peuvent etre payees au dela des sommes =
reellement=20
percues au titre de l'ensemble des comptes de commerce les resultats =
annuels=20
sont etablis pour chaque compte de commerce selon les regles generales =
du plan=20
comptable national .<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -55 -Les=20
comptes speciaux du tresor sont dotes de credits limitatifs a =
l'exception de=20
comptes de commerce pour lesquels un plafond de decouvert peut etre fixe =

conformement a la l'article 54 ci-dessus en cas d'urgence ou de =
necessite=20
imperieuse des credits ou decouverts supplementaires pourront etre =
ouverts par=20
voie reglementaire.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -56 -=20
Les comptes d'affectation special retracent les operations qui par suite =
des=20
dispositions de la loi de finances sont financees au moyen de ressources =

particulieres une dotation inscrite au budget general de l'etat peut =
completer=20
les ressources d'un compte d'affectation special dans les limites fixees =
par la=20
loi de finances<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -57 Les=20
ecarts constates en fin d'exercice entre les ressources et les depenses, =
au=20
titre d'un compte d'affectation speciale font l'objet d'un report au =
titre de ce=20
meme compte pour l'exercice suivant si en cours d'annee, les recettes=20
apparaissent superieures aux evaluations, les credits peuvent etre =
majores, dans=20
la limite de cet excedent de recettes, conformement a la legislation et =
a la=20
reglementation en vigueur si les recettes sont inferieures aux =
evaluations, un=20
decouvert peut etre autorise dans les limites fixees par la loi de =
finances=20
selon des modalites fixees par voie reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -58 Les=20
comptes d'avances decrivent les operations d'attribution ou de =
remboursement des=20
avances que le tresor public est autorise a consentir dans la limite des =
credits=20
ouverts a cet effet un compte d'avances distinct doit etre ouvert pour =
chaque=20
debiteur ou categorie de debiteurs sauf disposition contraire d'une loi =
de=20
finances les avances consenties par le tresor public a des organismes =
publics=20
sont exemptes d'interets. Elles doivent etre remboursees dans un delai =
maximum=20
de deux ans au-dela du delai de deux ans vise ci-dessus l'avance non =
remboursee=20
peut soit faire l'objet d'un nouveau delai de deux ans maximum avec =
application=20
eventuelle d'un taux d'interet pour cette derniere periode soit etre =
transformee=20
en pret les modalites d'application du present article sont fixees par =
voie=20
reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -59 Les=20
comptes de prets retracent les prets consentis par l'etat dans la limite =
des=20
credits ouverts a cet effet :<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
soit a=20
titre d'operation nouvelle<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
soit a=20
titre de consolidation d'avances sauf dispositions contraires d'une loi =
de=20
finances, les prets consentis par le tresor sont productifs=20
d'interets<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -60 Le=20
montant de l'amortissement en capital des prets de l'etat est pris en =
recettes=20
au compte du pret correspondant<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -61 Les=20
comptes de reglement avec les gouvernements etrangers retracent des =
operations=20
faites en application d'accords internationaux dument approuves. Le =
decouvert=20
annuellement autorise, pour chacun d'entre eux, a un caractere=20
limitatif.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -62 Les=20
operations de tresorerie de l'etat sont affectees a des comptes de =
tresorerie=20
distincts dans les conditions fixees par voie reglementaire. Outre les=20
operations permanentes de l'etat decrites aux articles =
<ST1:METRICCONVERTER=20
w:st=3D"on" ProductID=3D"8 a">8 a</ST1:METRICCONVERTER> 10 ci-dessus, le =
tresor=20
public execute, sous la responsabilite de l'etat, des operations de =
tresorerie.=20
Celles-ci comprennent notamment : a) des emissions et remboursements =
d'emprunts=20
faits conformement aux autorisations donnees par la loi de finances b) =
des=20
operations de depot sur ordre et pour compte de correspondants du=20
tresor.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -63 -=20
Les operations de depot et de retrait de fonds du tresor public sont =
executees,=20
conformement aux dispositions applicables a chacune d'entre elles en =
matiere de=20
reglement de la comptabilite publique.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -64 La=20
loi de finances determine les categories d'organismes publics tenus de =
deposer=20
totalement ou en partie leurs disponibilites financieres aupres du =
tresor public=20
elle fixe egalement les conditions de remuneration et de restitution de =
ces=20
depots<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -65 Les=20
conditions d'ouverture et de fonctionnement des comptes courants ouverts =
par le=20
tresor public au profit de ces correspondants publics permanents sont =
fixes par=20
le reglement de la comptabilite publique<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -66 Sauf=20
dispositions expresses d'une loi de finances, les titres d'emprunts emis =
par=20
l'etat sont libelles en dinars et ne peuvent ni prevoir d'exoneration =
fiscale ni=20
etre utilises comme moyen de paiement d'une depense=20
publique<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -67 Le=20
projet de loi de finances de l'annee comprend deux parties distinctes =
dans la=20
premiere partie sont prevues les propositions relatives a la perception =
de=20
ressources publiques et les voies et moyens qui permettent d'assurer les =

equilibres financiers prevus par le plan annuel de developpement dans la =

deuxieme partie est propose le montant global des credits applicables au =
titre=20
du budget general de l'etat en matiere de depenses de fonctionnement et=20
d'investissements publics il est egalement propose le montant global des =

investissements planifies sont en outre, proposees au titre de la =
deuxieme=20
partie :<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
les=20
autorisations globales de recettes et de depenses au titre de chaque =
budget=20
annexe<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
les mesures=20
d'ordre legislatif applicables aux comptes speciaux du=20
tresor<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
les=20
dispositions diverses applicables aux operations financieres de l'etat =
il est=20
fait distinction dans le projet de loi de finances entre les =
dispositions=20
legislatives permanentes et celles ayant un caractere temporaire toute=20
disposition proposee pour laquelle une periode d'application n'a pas ete =

expressement fixee est reputee avoir un caractere=20
permanent<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -68 Le=20
projet de loi de finances de l'annee est accompagne =
:<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">1) d'un=20
rapport explicatif sur l'equilibre economique et financier les resultats =
connus=20
et les perspectives d'avenir ;<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">2) d'annexes=20
explicatives faisant connaitre notamment : a) les evaluations par =
categories=20
d'impots notamment celles relatives aux mesures nouvelles et, d'une =
maniere=20
generale, les previsions des produits provenant des autres ressources ; =
b) la=20
ventilaton, par chapitre, des depenses de fonctionnement des services de =
l'etat,=20
eventuellement accompagnee d'une appreciation sur l'evolution du cout =
des=20
services c) la ventilation par secteur des depenses a caractere =
definitif du=20
plan annuel d) la ventilation par secteur, des autorisations de =
financement des=20
investissements planifies des entreprises publiques e) la liste des =
comptes=20
speciaux du tresor faisant apparaitre le montant des recettes, des =
depenses et=20
des decouverts prevus pour ces comptes f) la liste complete des taxes=20
parafiscales<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -69 Dans=20
le cas ou la date d'adoption de la loi de finances de l'annee ne permet =
pas=20
l'application de ses dispositions a la date du premier janvier de =
l'exercice en=20
cause :<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">1) les=20
recettes et les depenses du budget general de l'etat continuent =
provisoirement a=20
etre executees dans les conditions suivantes<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">a) pour les=20
recettes conformement aux conditions aux taux et aux modalites de =
recouvrement=20
en vigueur, en application de la loi de finances=20
precedente<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">b) pour les=20
depenses de fonctionnement a concurrence d'un douzieme mensuellement et =
pendant=20
une duree de trois mois du montant des credits ouverts au titre de =
l'exercice=20
budgetaire precedent<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">c) pour les=20
credits d'investissements a concurrence du quart de la dotation par =
secteur et=20
par gestionnaire telle que celle-ci resulte de la repartition des =
credits de=20
paiement relative au plan annuel de l'exercice =
precedent<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">2) les=20
projets de budgets annexes et les dispositions a caractere legislatif=20
applicables aux comptes speciaux du tresor continuent a etre executes=20
conformement aux dispositions legislatives et reglementaires qui les =
regissent=20
avant le debut du nouvel exercice budgetaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -70 Les=20
recettes du budget general de l'etat font l'objet d'un vote global sont =
en outre=20
votes globalement :<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
les=20
depenses de fonctionnement reparties par departement=20
ministeriel<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
les=20
depenses a caractere definitif du plan annuel, reparties par secteur=20
;<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
les=20
autorisations de financement des investissements planifies reparties par =

secteur<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
les=20
recettes et les depenses de chaque budget annexe<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: navy">- =
les=20
plafonds des depenses autorisees dans les conditions fixees par la =
presente loi=20
pour chaque categorie de comptes speciaux du =
tresor<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -71=20
Conformement a la repartition par departement ministeriel arretee par la =
loi de=20
finances il est procede, des sa promulgation et par voie reglementaire, =
a la=20
repartition des depenses de fonctionnement les depenses a caractere =
definitif du=20
plan annuel sont reparties conformement aux dispositions de l'article 38 =

ci-dessus<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -72 Les=20
repartitions fixees conformement a l'article 71 ci-dessus, ne peuvent =
etre=20
modifiees que dans les conditions prevues a la presente=20
loi<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -73 Les=20
depenses de fonctionnement sont executees par chapitre et article =
conformement=20
au cadre prevu a cet effet par les dispositions reglementaires fixant la =

nomenclature budgetaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -74 Les=20
modalites de gestion par les walis des credits mis a leur disposition =
pour le=20
fonctionnement des services deconcentres de l'etat, sont fixees par voie =

reglementaire<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -75 Sauf=20
dispositions legislatives expresses aucune depense ne peut etre =
effectuee en=20
depassement des credits ouverts dans les conditions fixees par la =
presente=20
loi<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -76 Le=20
projet de loi de reglement budgetaire presente dans les conditions =
fixees a cet=20
effet par les dispositions legales regissant l'exercice de la fonction =
de=20
controle par la cour des comptes doit etre accompagne =
:<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">a) d'un=20
rapport explicatif faisant ressortir les conditions d'execution du =
budget=20
general de l'etat de l'annee consideree b) de l'etat d'execution des =
credits=20
votes et des autorisations de financement des investissements=20
planifies<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -77 La=20
loi de reglement budgetaire etablit le compte de resultat de l'annee qui =

comprend :<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">a) l'excedent=20
ou le deficit resultant de la difference nette entre les recettes et les =

depenses du budget general de l'etat</SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">b) les=20
resultats constates dans l'execution des comptes speciaux du=20
tresor<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">c) les=20
resultats de la gestion des operations de =
tresorerie<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -78 Les=20
resultats de l'annee constates par la loi de reglement sont affectes au=20
tresor<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art. -79=20
Toutes contributions directes ou indirectes autres que celles qui sont=20
autorisees par les lois,ordonnances decrets,decisions et reglements en =
vigueur a=20
quelque titre et sous quelque denomination que ce soit sont formellement =

interdites a peine contre les employes qui confectionneraient les roles =
et=20
tarifs et ceux qui en poursuivraient le recouvrement d'etre poursuivis =
comme=20
concussionnaires sans prejudice de l'action en repetition pendant trois =
annees=20
contre tous receveurs percepteurs ou individus qui auraient fait la =
perception=20
sont egalement punissables des peines prevues a l'egard des =
concussionnaires=20
tous detenteurs de l'autorite publique qui sous une forme quelconque et =
pour=20
quelque motif que ce soit auront sans autorisation de la loi accorde des =

exonerations ou franchise de droits impots ou taxes publiques ces =
dispositions=20
sont egalement applicables au personnel d'autorite des entreprises =
publiques et=20
etablissements publics qui auraient effectue gratuitement sans =
autorisation=20
legislative ou reglementaire la delivrance des produits ou services des=20
entreprises qu'ils ont sous leur responsabilite<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: Verdana; COLOR: =
navy">Art.=20
<ST1:METRICCONVERTER w:st=3D"on" ProductID=3D"-80 A">-80 =
A</ST1:METRICCONVERTER>=20
titre transitoire il peut etre deroge a certaines dispositions de la =
presente=20
loi en ce qui concerne la presentation du projet de la loi de finances =
pour=20
l'exercice 1985<O:P></O:P></SPAN></P>
<P class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: Verdana; COLOR: =
navy"><O:P></O:P></SPAN></P></BODY></HTML>

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AN></B><A=20
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      <TABLE=20
      style=3D"WIDTH: 100%; BACKGROUND: rgb(190,194,236) 0% 50%; =
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            <P class=3DMsoNormal><SPAN=20
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            href=3D"http://www.mf.gov.dz/communique/co01.htm"=20
            target=3Ddetail>Communiqu=E9 de presse</A><BR><A=20
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            target=3Ddetail>Annuaire des sites utiles</A><A=20
            href=3D"http://www.mf.gov.dz/php/annuaire1_rech.php" =
target=3Ddetail>=20
            </A><BR><U><A =
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            target=3Ddetail>Loi de finances 2009</A></U><BR><U><A=20
            href=3D"http://www.mf.gov.dz/documentation/NPLF2009.pdf"=20
            target=3Ddetail>Projet de Loi de finances =
2009</A></U><BR><U><A=20
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            target=3Ddetail>Loi de finances 2008</A></U><BR><U><A=20
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            target=3Ddetail>LF compl=E9mentaire 2008</A></U> <BR><A=20
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initial; -moz-background-inline-policy: initial"=20
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      style=3D"WIDTH: 100%; BACKGROUND: rgb(190,194,236) 0% 50%; =
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target=3Ddetail>Le=20
            Ministre</A><BR><A =
href=3D"http://www.mf.gov.dz/events/historic.htm"=20
            target=3Ddetail>Historique</A><BR><A=20
            href=3D"http://www.mf.gov.dz/ministere/organigramme.pdf"=20
            target=3Ddetail>Organigramme et missions</A><A=20
            href=3D"http://www.mf.gov.dz/minist%E8re/organigramme.htm"=20
            target=3Ddetail>&nbsp;</A><BR><A=20
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            target=3Ddetail>L'administration centrale</A><BR><A=20
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      style=3D"WIDTH: 100%; BACKGROUND: rgb(190,194,236) 0% 50%; =
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          style=3D"PADDING-BOTTOM: 0.75pt; PADDING-LEFT: 0.75pt; =
PADDING-RIGHT: 0.75pt; BACKGROUND: white 0% 50%; HEIGHT: 51pt; =
PADDING-TOP: 0.75pt; -moz-background-clip: initial; =
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initial">
            <P class=3DMsoNormal><SPAN=20
            style=3D"FONT-FAMILY: Verdana; FONT-SIZE: 8pt"><A=20
            href=3D"http://www.douane.gov.dz/cnis/code/code_chap.asp"=20
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target=3Ddetail>Droit=20
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            style=3D"FONT-FAMILY: Verdana; FONT-SIZE: =
10pt"><BR></SPAN><SPAN=20
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comptable</A></SPAN></P></TD></TR>
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target=3Ddetail>Code des=20
            march=E9s publics</A><BR><A=20
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