Loi organique N° 2013-14 sur les lois de finances

• The document is the Organic Law No. 2013-14 of September 27, 2013, from the Republic of Benin, related to finance laws.
• It was deliberated and adopted by the National Assembly on July 8, 2013, and conforms to Constitution DCC 13-121 of September 10, 2013.

General Provisions

• Defines key terms related to finance laws.

Definitions (Article 1)

• Autorisation d'Engagement (AE) means expenditure limit during a fiscal year.

• Les Autorisations d'Engagement correspond to the legal commitment of the expense.

• Authorizations d'Engagement are tied to the payment for investment expenses and public-private partnerships (PPP).

• Budget annexe outlines the revenue and expenses for a state service without legal status, focused on goods or services for payment.

• Budget de l'État defines an act predicting/authorizing state revenue and expenses, covering all accounts of resources and expenses for a calendar year.

• Budget général: Document tracing all state budgetary revenue and expenses.

• Budget Programme (BP) defines a presentation tool that aligns budgetary credits with public policy

• This budget integrates metrics for efficiency, and costs are linked to objectives with performance indicators.

• It offers a multi-year view, enabling medium-term policy evaluation.

• Certification des comptes defines a commissioner's opinion, after auditing, confirming the accounts' alignment with applicable standards.

• Commissaires aux Comptes (auditors) certify financial statements that are are true and fair.

• Juridiction financière is in charge of both the audit and certification of state accounts.

• This applies to state and local public bodies.

• Comptes Spéciaux du Trésor is a format for showing some budget credits that differ from normal state services.

• This is based on the temporary nature, function, or dedication to specific expenses or revenues.

• Correspondants du Trésor defines entities that, by law or agreement, deposit funds or conduct financial operations through state accountants.

• Contrôle financier defines a structure for pre- and post- reviews of state budgetary actions.

• Agents du contrôle financier report to the finance minister.

• Crédits globaux are credits not allocated when the finance law is voted on and opened for any unexpected/unpredictable expenses.

• Crédits de paiement (CP) defines pay limits for the year, for commitments made within authorization of engagement.

• Crédits évaluatifs indicates credits that may lead to payment or engagement beyond what is in the finance law.

• Crédits limitatifs indicates credits that limit payment or engagement to the finance law amount.

• Deviation requires credit transfers.

• Débat d'Orientation Budgétaire (DOB) defines a process for strengthening the National Assembly's oversight and enhance information for parliamentarians.

• This involves the government presenting multi-year budget documents by June 30.

• Document de Programmation Budgétaire et Economique Pluriannuelle (DPBEP)is a multiyear planning tool for all revenues and expenses.

• It covers at least three years and aligns to the financial bill.

• Découvert defines short-term bank loans to public/private entities; also debt/expense availability.

• Décret d'avance defines a procedure for the Government to increase credit amounts without National Assembly authorization.

• The assembly is informed of this later and ratifies it.

• Document de Programmation Pluriannuelle des Dépenses (DPPD) is a sector-specific budget tool.

• Provides insight into programs over 3 years.

• "Tous les ministères, budgets annexes et comptes spéciaux présentent chacun un Document de Programmation Pluriannuelle des Dépenses qui regroupe les programmes qui leur sont associés."

• These documents support credit requests and show the results for goals. Document de Programmation Pluriannuelle des Dépenses defines the vehicle for performance.

• It specifies goals and performance measures.

• Rapports annuels de performance builds upon the document.

• Douzièmes provisoires defines procedures to continue State actions if the financial laws are not approved.

• This allows credit openings and tax collection to ensure ongoing services based on previous budgets, for a renewable period.

• Droits constatés defines an accounting method that records financial activity upon initiation, regardless of when funds are transferred.

• Fonds de concours defines funds from legal entities to support expenses for public interest actions.

• La loi de finances assesses the amount of funds. The finance minister decides the opening of corresponding funds on budgets.

• Fongibilité des crédits (ou globalisation des crédits) defines a where managers use the budget funds on several budget lines, as restriction fixed by the finance laws.

• Indicateur de performance is a measured representation to gauge how operations performed and achieve.

• Inventaires indicates a recording of all asset and liability information, with quantities and volumes on a certain day.

• Loi de finances is a legal text that approves and tracks resource usage and expenses for the following year.

• It defines financial balance, authorizing debt to meet needs.

• Mission is a section of the budget in the Etat (within the framework of the presentation par objectives) assembling multiple programs or dotations

• Plafond d'emplois defines a means of tracking the number of State staff, regardless of their status type, or title.

• Programme defines a collection of credits or cohesive parts to show an action of public policy.

• Régulation budgétaire is minister ability to make credits definitively impossible.

• Report de crédits defines a means of increasing resources defined by previous finance law.

• Responsable de programme is senior civil servant to coordinate the programs assigned to them.

• Rétablissement de crédits is an act that allow to cancel the impact of expenses on the credits, in getting back to the prior dotations that had been consumed.

Application Domain

• Article 2: This law defines the rules related to the domain, classification, content, presentation, preparation, adoption, execution, and control of finance laws.
• Determines the conditions in which budgetary policy, in the medium term, is established for all public finances.
• States the basic principles relating to the execution of public budgets, public accounting and the responsibilities of public officials involved in the management of public finances.

Law Application Details

• Article 3: The application of the provisions of this law are contained in the texts relating to the general regulations on public accounting, budgetary nomenclature of the State, chart of accounts of the State and the summary table of financial operations of the State.

Law Scope and Classification

• Article 4: For any given fiscal year, the laws of finances will define the nature, amount and of the state's resources and expenses in the state, as well as any resulting budgetary and the budgetary , financial equilibrium, considering macro-economic situation and objectives.
• Applies to the convergence, stability, growth and solidarity pact.
• Budget year runs from January 1 to December 31.

Domain

• Article 5: "Dispositions" relating to the assessment, rate and methods of collection of taxes of all kinds are within the domain of the law.

• No revenue may be liquidated or collected, and no public expenditure may be committed or paid if it has not been previously authorized by a law.

• Non-initial taxes can can be paid if accepted by a décret

• New charges can only be defined with the minister of finance autorization

• Article 7: defines if the current bill respects budget law.

State Resources and Charges

• Article 8: State's resources and charges are made up of revenues and budgetary expenditures as well as resources and treasury charges.
• The forecasts of resources and charges of the State are sincere. They are made with realism and prudence.
• Article 9: The law on finances for the year contains the State budget for the calendar year, which describes the revenues and budgetary expenditures authorized by said law.

Receipts and Expenditures

• Article 10: The budgetary receipts of the State include:
  • Taxes
  • Revenues industrial and commercial
  • Property and partnerships revenues
  • Remuneration and royalties revenue
  • Fines
  • Support funds, grants.
  • Products
• Article 11: The authorization to collect taxes and duties is annual.
• Article 12: The remuneration for services performed by the State may only be established and collected if they are instituted by decree.
• Article 13: The budgetary expenditures of the State include:
  • ordinary expenses
  • capital expenditures
• Ordinary expenses include:
  • personnel expenses
  • debt financial charges
  • goods and services acquisitions
  • current transfers expenses
  • revenue reduction expenses
• Capital expenditures include:
  • Investment expenditures
  • capital transfer expenditures

Budgetary Credits

• Article 14: The finance laws distribute the budgetary appropriations by the different agencies .

• Within the ministries, the appropriations are broken down into programs.

• These programs can support missions and can be tied to public interest and expected results.

• Program results give performance reviews.

• programs can encompass all of a function of departmental entity.

• By their type, the item include :

  • staff
  • goods and services"
  • transfer

• By ministry an labor cost limits, the personal cost are rated to the ceiling of state provided labor.

• Items provided within each are specialized per program. Article 15: Budget that is re-allocated can be made into an equivalence to automatic engagement agreements.

  • engagements Agreements must be ratified by closer finances bills.

• Article 16: Les responsables de programme are in charge of selecting objectives.

• Article 17: Budgetary allocation can be distributed as dots and not depend on programs.

• Article 18: Expenses do not pass program cap.

• There may be some flexibility

• Article 19 duets are presented classification depending or admin process

• Article 20 : financial allocations consist

  • Payments for personal, services ect.
  • engagements for finance agreements

• Article 21：finance agreement determine how legal agreement will be applied.

• Article 22：Payment can not exceed during course of engagement

  • Article 23 : agreement can not be exceed for a number of factors

• Article 24: Modifications to change by budget program by council.

• Article 25：allocation for needs must be approved by a decret

• Article 26: Supplementary budget can be added by need due urgency.

Article 27: Finance agreements can not pass yearly parameters. Article 28: Budget can be adjust to changes within department by internal. Article 29: modification must be signed off on and pass back to assembly.

RESOURCE AND TREASURY FEES

• Article 30: The treasury resources of the State include :

  • The products resulting from the sale of assets;

• Article 31 :The costs come with treasuries

  • repayment of borrowings
  • withdrawl from accounts
  • funds, ect.

Article 32：Organized fund are secured through the Treasury.

STATE BUDGET

Article 33：Budget includes -main budget -ancillary budget -special treasury

Article 34：All revenues are compiled with main book. Article 35：All charges are made in the main book. Article 36：There are some exception regarding main accounting and credits.

SECTION 1 BUDGET general

• Contributions are mad but private entities.

SECTION 2 Budget annexes

• 37 the state operates with those that do not contain the rights of legal items to make for the ancillary budget.
• The creations can be allocated from a budget of finances.

-38 The ancillary budget includes the receipts and special expenses for the budget

• The employment of public servants paid on each ancillary budget is capped by law.
• The limits of the credit expense may also be increased,

SECTION 3 Treasure special accounts

• 39 Special account is used treasure may be put by the item in state financial statement.

• 40 The treasure is for budget and operated as for same as budget

• 41 This section affect what affects and can only by legal initiatives

• 42 Treasure may only be limited as a way to be evaluate

• 43 Rules must be international agreements.

• 44：There need to an account balance

  • 45：there needs to have an ammortize

• 46:This section can have garanties and legal protection.

TITLE IV

• 47 Financial accounting composes of both documents and integrated segments.

• 48 The segment come in to different aspects

  • This must comply in budget .

• Article 49 Project of laws is to.

  • Economic stability.

Article 50 Financial law can be written in compliance to article 7. Article 51: Is define where legalities are being passed

Chapter 3 Law and and regulations

• 52 All expenses must pass to the state.
• 53All data by financial statements.
• 54 The accounts must have regulatory review

TITLE V

• Of preparation and vote to finance laws.

55 chapter

• The minister will right budget that must be adopted by the ministries.
• 56 The finance must follow a document over three years period. All accounting documents such be review per a 94.

Article 57: program can be adjusted and put to special budget.

• 5 8 All public funding are state are approved by law.

Article 59：Legal accounting are submitted for direction.

Article 60 Legal accounting has to submitted to the assembly with explanation.

61 Chapter 2 of vote

: - The assembled has to vote on a financial plan.

• 62 assembly does not make changes.

• Article 63. Part 2 of the law needs to have an assembly review.

• Article 64

  • The balance comes down to votes for a budget that must be voted down.

• 65 The finance in charge will have regulate power on that department.

66 Title VI chapter 1

• the review should be done quick. The plan can not be passed if that review has not happen .

• Article 67

  • operations will take place to be held to budget
    • Operations includes incomes, expanses the treasury ,.

68 comptroller is in conflict with this

• relatives can be the comptroller.

69 agent power has delegated within condition by agent.

• Article 70 financial management can have control across the board.

• article 71 Legal rights.

• article 71 legal statement can be cancelled by the finance officer and financial minister.

Article 72：The institution can not make change ·73 Control that are working with finance

All pieces work has to meet for conditions from control. 74

· 75 This document can work with control statement of the financial treasurer · All claims that are done by a specific has to be accounted

78 chapter The operations has be balance over all assets

• 79 Account need to retrace

80Account has what needs to be shown such by the asset of a country.

• 81 Accounts has an inventory.
• 82 accounts need to show operations and show credit. 83 needs to balance 74 needs to be state with finance .7

91 Law to the statement

Administrative must a higher ranked entity with certain capacity 92 Must be state in this text. 93 Has an auditing to show that everything is right