BUDGETARY CONTROL (A COMPARATIVE STUDY IN LIGHT OF LAW 23-07, AND EXECUTIVE DECREE 24-347)

Abstract

After the issuance of Organic Law 18-15 relating to financial laws, it was necessary to reform the laws related to it, including Law 23-12 relating to public contracts, Law 23-07 relating to public accounting and financial management, and Executive Decree 24-347 specifying the methods of exercising budgetary control, the latter of which was established for the first time by Executive Decree 92-414 and was reviewed by Executive Decree 09-374, in order to issue its latest organization in the year 2024 mentioned above in line with the new concepts included in Organic Law 18-15 relating to financial laws in the administrative control assigned to the budgetary controller in the text of Article 84 thereof and Article 103 of Law 23-07 relating to public accounting and financial management. In this research paper, we will discuss the most important developments in budgetary control in light of Organic Law 18-15, Law 23-07, and Executive Decree 24-347.