Ministry of relating to the declaration of heritage African, NEPAD and the PROMOTION of good governance Decree n ° 2014-1463 November 12, 2014 Decree n ° 2014-1463 November 12, 2014, on the application of the law n ° 2014-17 of April 2, 2014.
REPORT of the strengthening of transparency in the management of public affairs is nowadays, a high priority for the Government.
Solved option from the head of State and Government for a virtuous management requires optimal use of public resources and a permanent fight against corruption and illicit enrichment by a mastery of the evolution of the heritage of the people in charge of public affairs.
In adopting the law n ° 2012-22 December 27, 2012, bearing Code transparency in the management of public finances and Act n ° 2012-30 December 28, 2012, establishing the national Office of fight against fraud and Corruption (OFNAC), Senegal has transposed into its legislation directive community n ° 01/2009/CM/UEMOA on March 27, 2009.
Decree n ° 2011-1880 24 November 2011, general regulation on public accounting proceeded to the transposition, in internal law, the directive n ° 07/2009/CM/UEMOA of 26 June 2009 on the same object.
This transposition dedicated merging the functions of administrator and authorising officer. As a result, that in title II of the aforementioned Decree, the presentation of the staff in charge of budgetary implementation excludes credits administrators, to cite only authorising officers and accountants.
Pursuant to article 7-1 of the law of December 27, 2012, Act n ° 2014-17 of April 2, 2014, on the declaration of assets was enacted.
Under the terms of this law, the list of taxable persons referred to in article 2 includes administrators of credits, the authorising officers of revenue and expenditure and public accountants whose level of operations relates a total annual greater than or equal to one billion (1,000,000,000) CFA francs.
This distinction returns the concern of Parliament to insist on the powers of each of these functions whose exercise determines the taxability or non-declaration, once the fixed threshold reached. This means that within the entities, when retained Organization continues to separate the functions of administrator and those of authorising officer, all persons performing these responsibilities are subject to the declaration of assets.
Furthermore, the procedures for periodic update of the statement in a form type, determined by law in accordance with article 7 of the law n ° 2014-17 of April 2, 2014.
Thus, annexes 1 and 2 establish, respectively, the list of taxable persons and the assets declaration form.
This is the object of this Decree.
The President of the Republic given the Constitution, particularly articles 43 and 76;
Pursuant to law n ° 2012-22 of December 27, 2012, bearing Code transparency in the management of public finances;
Pursuant to law n ° 2012-30 December 28, 2012, establishing the national Office of fight against fraud and Corruption (OFNAC);
Pursuant to law n ° 2014-17 of April 2, 2014, relating to the declaration of heritage;
Having regard to Decree n ° 2011-1880 24 November 2011, general regulation of public accounting;
Having regard to Decree n ° 2014-845 July 6, 2014, appointing the Prime Minister;
Having regard to Decree n ° 2014-849 July 6, 2014, composition of the Government.
Having regard to Decree n ° 2014-853 from July 9, 2014, on the distribution of the services of the State and control of public institutions, national companies and companies with public participation between the Presidency of the Republic, the Prime Minister's Office and ministries;
The report of the Minister of African Integration and NEPAD, the Promotion of good governance.
Ordained: Article 1. -According to article 2 of Act No. 2014-17 of April 2, 2014, on the declaration of assets, are subject to the statement of net worth, the following persons:-the President of the National Assembly;
-the Prime Minister;
-the President of the economic, social and environmental Council;
-the first Quaestor of the National Assembly;
All directors of credits, the authorising officers of revenue and expenditure and public accountants performing operations involving a total annual greater than or equal to one billion (1,000,000,000) CFA francs.
S. 2 - within the meaning of the law n ° 2014-17 of April 2, 2014:-is a Director of credits any person entrusted to find and liquidate recipes, to propose commitments and to prepare the liquidation.
Persons in their bodies the initiative of primary or delegated expenditure, regardless of the name or title given to them within the structure, are covered by the law n ° 2014-17 of April 2, 2014, and are subject to the reporting obligation, if the amount of annual operations they carry out a billion CFA francs.
-Is authorising officer of revenue and expenses any person having quality of prescribing, on behalf of the State and other public bodies, the implementation of revenue, incur the expenses and direct payment.
Authorising officers delegated to or secondary are also included in this category and are covered by the law n ° 2014-17 of April 2, 2014, as the principal authorising officers.
Persons requiring execution revenue and/or expenditure in their body, regardless of the name or title which are given to them (Manager, responsible for purchase, responsible of programme etc.) are covered by the law n ° 2014-17 of April 2, 2014 and are obliged to declare their heritage, if the operations they do reach the annual amount of 1 billion CFA francs.
-Public accountant is any agent performing exclusive title, on behalf of the State or a public body, in operations revenue, expenditure or handling of funds or securities.
Regardless of title or designation given in the Organization, is considered public accountant anyone who performs cash or payment under any condition whatsoever: transfer, discount of cheques, cash or other.
The total of 1 billion CFA francs set for annual operations as a threshold for the imposition of the declaration by Act n ° 2014-17 of April 2, 2014 is the appropriations received from the general budget increased, where appropriate, the amount of funding made available by the technical and financial partners, own resources and/or funding obtained from banks or assimilated.
S. 3 - persons exercising the powers of administrator of appropriations, of authorising officer for revenue or expenditure, or public accountant of entities and activities presented on the list in annex n ° 1 are subject to the declaration of assets.
Non-inclusion in this list of structures or activities does not the reporting obligation unload the persons the powers of administrator of appropriations, of authorising officer for revenue or spending or public accountant, once annual transactions reach the amount of 1 billion CFA francs.
S. 4 - administrators of credits, the authorising officers of revenue and expenditure and public accountants of the entities, activities or fund created after the publication of this Decree will be subject to the statement by heritage, as their annual operations meet or exceed one billion CFA francs. They are required to file their statement within a period of three (3) months following their appointment or election and, in accordance with article 2 of the law n ° 2014-17 of April 2, 2014.
S. 5 - the list of the persons mentioned in article 1 will be updated, taking account of the development decreasing or increasing the amount of operations carried out by any accountant or administrative order under the Act.
Budgetary and accounting data relating to such variations will be forwarded, without delay, to the President of the national Office for combating fraud and Corruption (OFNAC) by the Minister of the economy, finance and the Plan and/or the head of the agency concerned or failing that, by the taxable person himself.
S. 6 - taxpayers are required to complete the Declaration of heritage, object of annex 2 of this Decree.
S. 7. - the declaration of heritage must have all information about the properties and assets owned by the person concerned, directly or indirectly. Taxable persons married under Community regime must also declare the goods from the community or the property deemed undivided.
S. 8. - in addition to the assets items that include claims, the notifier shall mention the liabilities of its heritage, including mortgage debt, personal debt, common debts (under the Community system) and any other agreement as it deems necessary to report.
Nil must be registered in the sections not filled.
S. 9. - for property real estate, the declarant shall communicate addresses and certified copies of deeds.
S. 10 - in the case of a renewal of declaration, the operations affecting the composition of the goods (purchases, sales, loans contracted, received estates, transfer, donations, etc.) must be reported and justified changes in heritage.
S. 11 - the assets declaration form, completed and signed, accompanied by supporting documents and an explanatory note, must be filed with the national fight against fraud and Corruption (OFNAC) against discharge or Office addressed to the President of the structure, by registered mail with acknowledgement of receipt.
The form must be signed personally and each page initialled.
S. 12. - the OFNAC performs the check of each heritage composed of completed application form, supporting documents and explanatory note.
S. 13. - the persons occupying the positions mentioned in annex 1 of this Decree and their duties before the promulgation of the law on the declaration of assets, are subject to the regime of immediate effect.
S. 14. - the Minister of economy, finance and the Plan and the Minister of African Integration, NEPAD and the Promotion of good governance are responsible, each in relation to the implementation of this Decree which shall be published in the official journal.
Made in Dakar, November 12, 2014, by the President of the Republic: Macky SALL.
The Prime Minister Mahammed Boun Abdallah DIONNE