Introduction

Expenditure operations :

it is defined as all the costs relating to producing a company’s goods and services For example, a company’s operating expenses for the production of a table would be wood, machinery costs and labour costs.And in our case , it will mean the day-to- day expenses of the various authorities.Law No.2019/024 of 24 December 2019 on the General Code of Regional and Local authorities,fixes the practical provisions relating to the execution,monitoring and control of the execution of the budgets of regional and local authorities (RLA) for the 2021 fiscal year, have laid down the various procedures for the execution of the expenditure of the regional and local authorities from its section 89 -118.

Procedures

    As per section 89 two types of procedures govern the execution of the expenditure of RLA

-the normal procedure

– the exceptional procedures.

A)The normal procedure

      The expenditure execution procedure comprises of two phases,namely (section 90)

-The administrative phase ;

-The accounting phase.

    The administrative phase is the responsibility of the Authorizing officer , while the accounting phase is the responsibility of the public accountant.

Section 93 – At the level of the Authorizing officer , the administrative phase of the execution of expenditure is carried out in three stages:

1)commitment;

       It is the act by which the authorizing officer, in an exclusive manner, creates pr establishes, against the state or a public body, or an obligation  from which will result  a charge. It is the fact that generates public expenditure.  The commitment is an administrative  act ” par excellence “. It shall be carried out within the limits of the budgetary authorizations  and subject to the endorsement  stamp of the financial controller. The control of the availability of budgetary appropriations and the regularity of acts by the financial controller shall be carried out in commitment authorizations at the legal commitment  stage and in payment appropriations at the authorizations or payment order stage. Each commitment must specify the year and the detailed budgetary allocations  The commitment stage is the stage where a future obligation to pay is incurred. A commitment may consist of; placing an order; awarding a contract; just to name a few, for the services to be received.  It entails an obligation to pay only if the 3rd party  has complied with the provisions of the contract.