Francophone Budget Execution Circuit of Expenditure

1
Francophone Budget ExecutionCircuit of
Expenditure

• I/ Four steps and three actors
• ordonnateur controleur
  comptable
• Commitment
  -
• Liquidation (-)
  -
• Payment order
  -
• Payment
  
• Two french specificities
• separation ordonnateur-comptable
• Ex ante control
• System reliable but complex
• Reliable theoritically no misuse possible
• Complex three differents actors involved