{"id":7521,"date":"2025-08-04T12:50:54","date_gmt":"2025-08-04T12:50:54","guid":{"rendered":"https:\/\/dgtcfm.cm\/settlement-law\/"},"modified":"2025-08-12T18:23:29","modified_gmt":"2025-08-12T18:23:29","slug":"settlement-law","status":"publish","type":"page","link":"https:\/\/dgtcfm.cm\/en\/settlement-law\/","title":{"rendered":"Settlement Law"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"7521\" class=\"elementor elementor-7521 elementor-4872\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c40920f e-flex e-con-boxed e-con e-parent\" data-id=\"c40920f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-14ae150 e-con-full e-flex e-con e-child\" data-id=\"14ae150\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2a7f9df e-con-full e-flex e-con e-child\" data-id=\"2a7f9df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84dabf7 elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"84dabf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg aria-hidden=\\&quot;true\\&quot; class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-84dabf7\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7866\"><a href=\"https:\/\/dgtcfm.cm\/\" class=\"elementor-item\">\ud83c\udfe0ACCUEIL<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7867\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\">Ex\u00e9cution du budget de l&#8217;Etat<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7868\"><a href=\"https:\/\/dgtcfm.cm\/en\/settlement-law\/\" class=\"elementor-item\">Settlement Law<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7869\"><a href=\"https:\/\/dgtcfm.cm\/en\/accountability\/\" class=\"elementor-item\">Accountability<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-fas-long-arrow-alt-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M313.941 216H12c-6.627 0-12 5.373-12 12v56c0 6.627 5.373 12 12 12h301.941v46.059c0 21.382 25.851 32.09 40.971 16.971l86.059-86.059c9.373-9.373 9.373-24.569 0-33.941l-86.059-86.059c-15.119-15.119-40.971-4.411-40.971 16.971V216z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-84dabf7\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7866\"><a href=\"https:\/\/dgtcfm.cm\/\" class=\"elementor-item\" tabindex=\"-1\">\ud83c\udfe0ACCUEIL<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7867\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Ex\u00e9cution du budget de l&#8217;Etat<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7868\"><a href=\"https:\/\/dgtcfm.cm\/en\/settlement-law\/\" class=\"elementor-item\" tabindex=\"-1\">Settlement Law<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7869\"><a href=\"https:\/\/dgtcfm.cm\/en\/accountability\/\" class=\"elementor-item\" tabindex=\"-1\">Accountability<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bca8b62 e-con-full e-flex e-con e-child\" data-id=\"bca8b62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c94a205 elementor-widget elementor-widget-text-editor\" data-id=\"c94a205\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"margin: 0 auto; line-height: 1.6;\">\n    <p>According to Article 12, paragraph 3 of <span style=\"color: #1a2c3d; font-weight: bold;\">Finance Law No. 2018\/012 of July 11 establishing the financial regime of the State and other public entities<\/span>, the initial finance law, the amending finance law, and the settlement law are considered finance laws. While the first two are enacted upstream, at the beginning and during the fiscal year, the settlement law accounts for the actual execution of the other two. Among the important documents produced at the DGTFMC and annexed to the settlement law is the General State Account.<\/p>\n    \n    <div style=\"background-color: #f8f9fa; padding: 15px; border-left: 4px solid #F2C230; margin: 15px 0;\">\n The <span style=\"color: #1a2c3d; font-weight: bold;\">General State Account<\/span> is produced by the State&#8217;s accounting network, under the responsibility of the Minister of Finance.\n    <\/div>\n    \n    <p>It comprises the general ledger of State accounts and the following financial statements:<\/p>\n    \n    <ul>\n        <li>the statement of financial position or the balance sheet;<\/li>\n        <li>the income statement;<\/li>\n        <li>the statement of cash flows;<\/li>\n        <li>the annexed statement under the conditions defined by the decree on the State Accounting Plan.<\/li>\n    <\/ul>\n    \n    <div style=\"background-color: #f8f9fa; padding: 20px; border-radius: 8px; margin: 20px 0; border: 1px solid #F2C230;\">\n The General State Account is transmitted to the Chamber of Accounts no later than <span style=\"color: #1a2c3d; font-weight: bold;\">May 31<\/span> for the fiscal year for which it is prepared.\n    <\/div>\n    \n    <p>The Court of Accounts, after the transmission of this account, initiates the process of its certification. It ensures that the financial statements are regular, sincere, and present a true and fair view of the State&#8217;s financial position.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>According to Article 12, paragraph 3 of Finance Law No. 2018\/012 of July 11 establishing the financial regime of the State and other public entities, the initial finance law, the amending finance law, and the settlement law are considered finance laws. While the first two are enacted upstream, at the beginning and during the fiscal [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_mo_disable_npp":"","om_disable_all_campaigns":false,"footnotes":""},"class_list":["post-7521","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/pages\/7521","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/comments?post=7521"}],"version-history":[{"count":1,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/pages\/7521\/revisions"}],"predecessor-version":[{"id":7522,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/pages\/7521\/revisions\/7522"}],"wp:attachment":[{"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/media?parent=7521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}