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Periodical article Periodical article
Title:Les règles de gestion et mécanismes de control du budget général de l'etat en RDC: cadre juridique et enjeux actuels
Author:Moise, Abdou Muhima
Periodical:KAS African Law Study Library (ISSN 2363-6262)
Geographic term:Congo (Democratic Republic of)
External link:https://www.nomos-elibrary.de/index.php?doi=10.5771/2363-6262-2021-4-454
Abstract:This article analyzes the legal framework that governs the management of the general state budget in congo d.r, and the institutions and procedures that are involved in national budget policy. the finance laws contain the budget for each year. these budgets detail the expenses and assets (revenues) of the state for a calendar year. thus, the finance law of the year is voted in accordance with the relevant provisions of the constitution of 18 february 2006 as amended in 2011; law no. 11/011 of 13 july 2011 on public finance. the elaboration, management and control of the budget policy involve all the institutions of the state at different levels, each one in its own right and in accordance with the competences and attributions conferred on them by the legal texts governing this sector in the drc.