VU The Constitution of 15 September 1992;
VU Constitutional Law No.92/AN/10/6th L of 21 April 2010 revising the Constitution;
VU Law No.107/AN/00/4 L of 29 October 2000 on financial laws;

VU Law No.102/AN/05/5th The reform of State departments responsible for taxation and areas;
VU Decree No.2001-0012/PR/MEFPCP of 15 January 2001 on General Regulation on Public Accounting;
VU Decree No.2013-0044/PRE of 31 March 2013 appointing the Prime Minister;
VU Decree No.2013-0045 of 31 March 2013 appointing members of the Government;
VU Decree No.2013-0058 of 14 April 2013 establishing the powers of Ministers.
VU Circular No.119/PAN of 7/06/2014 convoking the National Assembly in public session;

The Council of Ministers heard in its meeting on 11 February 2014.

PART I: GENERAL PROVISIONS

Article 1: The purpose of this Act is to organize the Department of Budget.

PART II: ATTRIBUTIONS OF THE MINISTER OF BUDGET

Article 2: The Ministry of Budget is responsible for the development of the State's fiscal and fiscal policy, the maintenance of budgetary discipline, the payment and control of public spending.

As such, it is competent to:
- the development and execution of the State budget;
- Customs, tax and domain management,
- payment and control of public spending,
- debt management and the preparation of the State debt strategy,
- Public accounting;
- local tax development policy.

Article 3: It is responsible for the development and implementation of the policy to mobilize domestic financial resources.

Article 4: As part of his missions, he is the Single Delegate Order of the State Budget.

Article 5: The Minister of Budget has authority over:
- Secretary General;
- Human Resources Directorate;
- the Directorate of Computer Science;
- the Budget Directorate;
- the Directorate of Budgetary Performance;
- the Directorate General of Taxes;
- the General Directorate of Customs and Indirect Rights;
- the Directorate of Lands and Conservation;
- the Directorate of General Treasury;
- the Directorate of Public Debt;
- the Directorate of Public Accounting.

Article 6: As part of his duties, the Minister of Budget has the General Inspectorate of Finance under the supervision of the Minister of Economy and Finance responsible for Industry.

Article 7: For the exercise of its responsibilities, the Department of Budget has the Department of Legal Affairs of the Ministry of Economy and Finance responsible for Industry.

PART III: ORGANIZATION OF THE UNITED NATIONS

CHAPTER 1: THE CABINET AND THE SECRETARY-GENERAL

Article 8: The Minister of Budget has a firm made up of a specific secretariat and technical advisors, including a Senior Technical Advisor.

Article 9: The Secretary General ensures consistency of departmental action by ensuring administrative coordination within the Department.
In this connection, the Committee is responsible, inter alia:
- the organization, coordination and control of the activity of all departments of the Department, which it ensures the proper functioning of;

- the preparation and application of financial regulations;
- the implementation and follow-up of ministerial decisions;
- relations and coordination of actions with the other Ministries for the preparation and execution of ministerial decisions;
- the preparation and implementation of structural reforms and the computerization of the departments of the Ministry;
- the full information of the Minister on the activities of the departments and on the execution of the financial laws and economic and social programmes;
- control and presentation of the various acts or documents submitted for signature or visas of the Minister;
- the management of the human, material and financial resources of the Ministry;
- the development of the Department's services budget and the monitoring of its execution;
- the receipt, distribution and dispatch of the mail and the organization and preservation of the documentation and archives of the Ministry;
- any other powers not expressly assigned to a specific direction.

Article 10: The Secretary General is appointed as a member of Public Service Framework Officers by Order in Council of Ministers on the proposal of the Minister.
By delegation of the Minister, the Secretary General has the authority to sign all documents relating to the activities of the Ministry, except those submitted for signature by the Minister under the legislative or regulatory provisions. It has authority over all branches of the Department of Budget.

CHAPTER II: TECHNICAL DIRECTIONS

Article 11: The Human Resources Directorate is headed by a Director appointed, among the Adu Ministry executive officers, by Order in Council of Ministers.
It develops in consultation with the Ministry ' s departments, the general guidelines for human resources management.

In particular, it is responsible for:
- to manage the staff of the departments of the department through the assignment and movement of the agents necessary for their operation;
- to undertake any studies of a forecast nature, concerning the staff of the Ministry;
- to monitor the career management of staff;
- to design the basic, continuing or specialized training actions necessary to improve the professional level of the different categories of staff;
- to manage the documentation and archives of the Ministry;
- to assist the directorates in human resources management matters. In this capacity, she has been teaching staff management litigation and addresses all disciplinary and ethical issues.

Article 12: The Directorate includes:
- a sub-direction of administrative and contentious personnel management;
- a sub-direction of training, documentation and archives.

Article 13: The Directorate of Informatics is headed by a Director appointed from the Ministry's Framework Officers A by Order in Council of Ministers.

The mission is to:
- to provide departments with an information system and decision-making aid tools;
- the implementation of technical means as well as appropriate administrative tools to optimize the management of State heritage
- to harmonize and coordinate all projects within departments;
- to improve and maintain existing computer parks in the different directions of the ministry;
- to raise the level of performance and protection of existing applications;
- to conduct a policy of standardization of equipment and software used;
- to ensure interconnections and security of departmental networks;
- to ensure the administration and security of internal messaging of the intranet and the departmental website;
- to design and implement specific applications for directions;
- to propose a computer master plan and ensure its implementation;
- the monitoring and coordination of the new “e-finance” application common to all managers and accountants of the State, managing the budget, expenses and accounting of the State.

Article 14: The Directorate includes:
- a network and systems sub-direction;
- a subdirection applications and databases.

Article 15: The Budget Directorate is headed by a Director appointed from Executive Officers A by Order in Council of Ministers on the proposal of the Minister.

Article 16: The Directorate is competent for all studies and work related to development, monitoring of execution and monitoring of multi-year and annual public expenditure policies and programmes.
The mission includes:
- the development of the Budget Clamping Letter;
- to conduct any study, analysis and synthesis relevant to the determination of the financial balances of the budget and trends in the evolution of public resources and expenditures;
- monitoring the implementation of the Government ' s economic and financial policies and programmes;
- to develop financial laws in collaboration with the Department of Legal Affairs of the Ministry;
- to establish cash plans and the Financial Operations Table (TOFE);
- to monitor the execution of financial laws and to propose any corrective or corrective measures necessary to preserve budgetary balances;
- to prepare the regulation law in collaboration with the Legal Affairs Directorate;
- to propose and implement any provisions to improve the framework for the preparation, presentation and execution of the budget and the budgetary results;
- the development of the Medium-term Budgetary Framework (MTB);
- to promote procedures, techniques and methods of modernizing budgetary management.

Article 17: The Directorate consists of two Sub-directions:

- Sub-direction of Budgetary Studies and Programs;
- Sub-direction of Budget Development and Monitoring.

Article 18: The Directorate of Budgetary Performance is headed by a Director appointed from the Department's Framework Officers A by Order in Council of Ministers on the proposal of the Minister of Budget.

Article 19: The Department of Budgetary Performance is responsible for the hiring, liquidating and mandated expenses and the receipts of the government budget, the non-budgetary accounts and the special accounts of the Treasury and for the maintenance of administrative accounting. It gives its opinion on all matters that have a direct or indirect financial impact on the state budget.
In particular, it is responsible for:
- to ensure the control and validation of proposals for the commitment and ordering of expenses initiated by the credit administrators, with the exception of that relating to the debt;
- to establish the balance of all agents of the State;
- to maintain the administrative accounting of the revenue transactions and the expenses it carries out;
- to report on the performance conditions and the effectiveness of expenditures in the form of quarterly and monthly reports;
- to initiate any measures to improve the execution and effectiveness of expenses.

Section 20: The Directorate includes a Study and Forecast Service, a Inspection and Inspection Service and four (4) Sub-directions:
- the Sub-direction of the Commitments;
- the Sub-direction of Mandates and Administrative Accounting;
- the Sub-direction of the Balance;
- the Subdirection of the Material.

Article 21: The Directorate General of Taxes is headed by a Director appointed from the Department's Framework Officers A by Order in Council of Ministers on the proposal of the Minister of Budget.

Article 22: The Tax Directorate is responsible for the management, control and recovery mission of all taxes and taxes determined by the General Tax Code.

As such, the Directorate defines strategies for the development of the tax base and the improvement of revenues.

She is responsible for:
- to ensure the base, liquidation, control and payment of direct and indirect taxes, registration and stamp fees;
- to participate in the development and preparation of tax legislation and regulations with the assistance of the Legal Affairs Directorate;
- to prepare, disseminate the application circulars relating to the General Tax Code and the new provisions for the application of financial laws regulating the field of direct taxation;
- to identify and register taxpayers;
- to ensure the receipt and processing of tax returns, and the receipt of spontaneous payments;
- to revive the deflections;
- to control statements; to stop verification programmes;
- to seek omissions, concealments, shortcomings and in general tax offences;
- to implement forced recovery;
- to deal with contentious claims;
- to conduct the reception, education and information programs of taxpayers, and more generally facilitate the fulfilment of their obligations by taxpayers.

Article 23: The General Directorate of Taxes includes:
- the Directorate of Tax Management;
- the Directorate of Tax Control;
- The Recovery Directorate.

Article 24: The General Directorate of Customs and Indirect Rights is headed by a Director appointed from the Ministry's Executive Officers A by Order in Council of Ministers on the proposal of the Minister.

Article 25: The General Directorate of Customs and Indirect Rights shall:
- to conduct studies and the development of draft legislation and regulations on customs and indirect taxation with the collaboration of the Legal Affairs Directorate;
- to apply the Customs Code;
- to prepare and disseminate the new provisions for the application of financial laws and other legislation regulating the areas of customs and indirect taxation;
- to ensure the plate, liquidation and control of indirect revenues and their recovery;
- to collect for its own account the fees and charges for services rendered by Order;
- to establish in-depth control of the various taxes, duties and taxes so as to prevent and combat tax evasion and verify the application of customs and indirect duties regulations;
- to combat smuggling, fraud and tax evasion;
- to conduct the investigation and monitoring of litigation in the field of indirect taxation;
- to develop studies on the evolution of indirect revenues and the consequences of new provisions on this evolution;
- to facilitate the movement of goods, capital and persons;
- to promote the use of economic regimes;
- to assist, inform and advise economic operators;
- to contribute and participate in collaboration with relevant administrations in the protection of public health, public safety and the environment;
- to promote the exchange of information and technical cooperation with the Tax Directorate;
- to ensure compliance with standards and qualities;
- to apply national legislation relating to the import, export and transit of prohibited or restricted products;
- to apply international conventions and agreements.

Article 26: The General Directorate of Customs and Indirect Rights is composed of:
- the Operations Directorate;
- Control and Monitoring Directorate;
- Administrative and Financial Affairs Branch.

Article 27: The Directorate of Fields and Foncière Conservation is headed by a Director appointed from the Ministry's Framework Officers A by Order in Council of Ministers on the proposal of the Minister.

Article 28: The Directorate of Land Conservation and Land Conservation has as its main mission the full management of the State domains, both public and private, the Administration of the cadastre, as well as the Conservation of the Property.
It is responsible for:

- Implement the State's policy relating to state-owned furniture and real estate rights;
- the study of all issues relating to public and private areas of the State in the various sectors in collaboration with the relevant technical services;
- the acquisition, management and disposal of federal property;
- to identify the state's movable and immovable property and to establish a comprehensive inventory;
- the conservation of land and mortgage properties;
- the recovery of domanial products of all kinds;
- the management of the cadastre administration.

Article 29: The Direction des Domaines de l'Etat et de la Conservation Foncière includes:
- a Sub-direction of the Domains;
- a Sub-direction of the Foncière Conservation;
- a subdirector of the Cadaster.

Article 30: The Directorate of General Treasury is headed by a Director, National Paying Treasurer with the quality of the principal accountant of the State. He is appointed, among the executive officers A of the Ministry by decree taken in Council of Ministers on the proposal of the Minister. He is assisted by a First Founded of Power appointed by Order in Council of Ministers.

Article 31: The Directorate of General Treasury is competent to:
- ensuring the execution and control of the revenue, expenditure and cash transactions of the State, local authorities and special accounts of the Treasury;
- ensure the management of the state's general cash in denarius and values;
- ensuring the accounting management of public debt, centralizes the results of borrowing emissions and draws the annual account of the debt;
- perform the review of the State Management Account;
- to carry out bank transactions authorized by laws and regulations;
- establish statistical and accounting situations for cash transactions;
- maintaining the accounting of expenditure commitments and establishing related management situations.

Article 32: The Directorate of General Treasury is composed of:
- the Sub-direction of General Accounting;
- Sub-direction of Expenditures.

Article 33: The Directorate of Public Debt is headed by a Director appointed from the Ministry's Framework Officers A by Order in Council of Ministers on the proposal of the Minister.

Article 34: The Directorate of Public Debt is responsible for:
- to participate in the development of procedures for the execution of expenditures paid on external and equity funding (budget share);
- the monitoring of public debt through the establishment of a system for monitoring projects and programmes of investment on external financing;
- to co-ordinate with the External Financing Directorate requests for replenishment of funds and direct payment;
- to prepare, on the basis of the established timeline, the mandate of the deadlines and to record the orders of payments made and ensure the preservation of the supporting documents;
- the service of public debt, administrative control of the debt and the debt backwards;
- to give prior informed technical advice on any internal or external financing that generates public debt for the State, public enterprises, public institutions, decentralized territorial entities, including secured loans;
- to ensure public debt restructuring operations;
- to conduct any study and analysis directly or indirectly related to public debt;
- to ensure the production and publication of public debt data.

Article 35: The Directorate of Public Debt includes:
- the Sub-direction of the Public Debt Strategy;
- the Funding Management and Monitoring Sub-direction.

Article 36: The Directorate of Public Accounts is headed by a Director appointed from the Ministry's Framework Officers A by Order in Council of Ministers on the proposal of the Minister. The Director acts as an account commissioner for public institutions and businesses.

Article 37: The Public Accounting Directorate is responsible for:
- the study and preparation of draft legislation, regulations, instructions relating to the structures, procedures and accounting standards of the State, public institutions and local authorities, with the assistance of the Legal Affairs Directorate;
- to ensure the implementation of legislative and regulatory texts establishing the rules of public accounting by the enforcement officers of the budgets of the State, public institutions and local authorities;
- to organize and ensure the inspection of accounting positions, administrative investigations, monitoring of the application of existing legislation, regulations and procedures, and to take the resulting measures;
- to examine the accounts of the principal accountant of the State and the accounts of the public accountants of financial administrations, local authorities, institutions and public enterprises;
- to ensure the certification of the accounts of public institutions and enterprises.

Article 38: The Directorate includes:
- the Sub-direction of Accounts Certification and Accounting Position Control;
- the Sub-direction of Study and Accounting Regulations.

PART IV: FINAL PROVISIONS

Article 39: The terms and conditions for the application of this Act are determined by Order in Council of Ministers on the proposal of the Minister of Budget.

Article 40: This Act repeals any earlier provisions to the contrary.

Article 41: The Minister of Budget is required to execute this Act, which will be registered and published in the Official Journal of the Republic of Djibouti upon promulgation.