Decree N ° 2013-736 June 7, 2013

Original Language Title: Décret n°2013-736 du 7 juin 2013

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Ministry of the economy and of finance Decree n ° 2013-736 June 7, 2013 Decree n ° 2013-736 June 7, 2013 organisation of the Ministry of economy and finance report of presentation the Organization of the Ministry of economy and finance is governed in recent years by the Decree n ° 2008-642 of June 16, 2008.
Today, the abolition and the creation of structures as well as significant changes in the level of services related to the firm or the general Secretariat have changed the organizational structure of the Department.
As an illustration, he noted the creation;
-management of the investment at the level of the Directorate-General of finance, following the dismemberment of the Direction of debt and investment;
-management facilitation and the partnership with the company and the Directorate of intelligence and customs investigations in the Directorate-General of Customs regulatory and International Cooperation, of the Direction;
-management of the recovery at the level of the Directorate-General of taxes and fields;
-management of the public debt of the Direction of parapublic sector, Directorate of public accounting, of the Directorate of Administration and staff and the cash remuneration for overseas Directorate-General of public accounting and Treasury.

In addition to these new services, Decree n ° 2012-1223 of 5 November 2012 on the allocation of services of the State and control of public institutions, societies and corporations with public participation between the Presidency of the Republic, the Prime Minister's Office and ministries spent the incorporation of the following structures to the general Secretariat.

It is:-the procurement cell, previously attached to the Cabinet.
-the office of common mail which depended on the Directorate General Administration and equipment;
-of the new cell studies and planning;
Finally, some Office-related services have changed name, such that the cell of monitoring of Programmes to combat poverty, become the unit of Coordination and monitoring of economic policies; others have been deleted or transformed. This was the case:-of the economic analysis unit;
-the food aid counterpart Fund secretariat;
-of the Economic Promotion Fund;
-from management of the portfolio of the State.
Given all these changes, the update of the Decree n ° 2008-642 of June 16, 2008 is necessary.
Such is the present economy.

The President of the Republic given the Constitution, particularly articles 43 and 76;

Given the organic law n ° 2001-09 of October 15, 2001 on financial laws, as amended by Act No. 2007-29 December 10, 2007;

Pursuant to organic law n ° 2011-15 July 8, 2011 regarding the laws of finance.

Pursuant to law n ° 2008-47, September 3, 2008 regulating financial systems decentralized;

Having regard to the Code of the domain of the State;

Having regard to the Customs Code;

Having regard to the general Code of taxes;

Pursuant to law n ° 90-07 of 26 June 1990 on the Organization and the control of the undertakings in the broader public sector and control of the legal entities private benefiting from the financial outline of public power;

Having regard to Act No. 2004 - 21 of 21 July 2004 on the organisation of statistical activities in Senegal;

Having regard to Decree n ° 81-557 21 May 1981 concerning the application of the Code in the domain of the State;

Mindful of Decree No. 82 - 631 19 August 1982 concerning inspections internal ministerial departments;

Seen the Decree n ° 2002-1173 23 December 2002 establishing a general Secretary in some departments;

Mindful of Decree No. 2008-642 of June 16, 2008, on the organisation of the Ministry of economy and finance, as amended;

Having regard to Decree n ° 2011-516 April 12, 2011, establishing the Direction of the public debt;

Having regard to Decree No. 2012 - 427 of April 3, 2012 concerning the appointment of the Prime Minister;

Considering Decree No. 2012 - 453 16 April 2012 on the powers of the Minister of economy and finance;

Mindful of Decree No. 2012-656 4 July 2012 on the powers of the Minister delegate to the Minister of economy and finance on the Budget;

Having regard to Decree n ° 2012-1223 of 5 November 2012 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 the ministries, as amended;
The report of the Minister of economy and finance;

Decrees: Article 1. -Ministry of economy and finance:-the Office and services attached.
-the Secretary-General;
-Directorates-General;
-Directions.

 

First chapter. -The Cabinet and attached Services Section first. -The Cabinet section 2. -The Organization and the functioning of the Office are set by order of the Minister of economy and finance.
Section 2. -Attached services.

S. 3 - Cabinet-related services include:-the General Inspectorate of finance;
-Cell Communication;
-the Centre for studies of policies for development;
-the national financial information processing unit;
-the unit for Coordination and monitoring of economic policies;
-the monitoring cell of Integration;
-training and capacity building unit.
First paragraph. -General Inspection of finance arts. 4. the General Inspectorate of finance is responsible for:-check the use of public funds and regularity of operations of administrators, authorising officers, all public accountants of money and materials, the directors and the billeteurs;
-to control in all services within the Department, compliance with laws, ordinances, decrees, regulations and directives that govern the administrative operation, financial and accounting;
-of control in public services, companies and parapublic and legal persons in private law benefiting from financial assistance from the public authority, the application of the laws and regulations which govern the accounting and financial operation; These assignments also have on relations between the institutions or controlled agents and third parties, including public or private banking organizations;
-to verify the use of the credits and the management of contents of the projects and organizations supported by external financing, in accordance with the agreements concluded with donors of funds and/or the regulation of public accounting and accounting of contents;

-to give its opinion on draft laws, orders, decrees, detained, instructions and circulars, prepared by the services of the Department or subject to the opinion of the Minister in charge of finance;
-to assist the Minister of economy and finance in the control of the management of staff, including participating as a representative of the Minister on the boards of inquiry and discipline;
-to represent the Minister of economy and finance at the public auctions conducted by the services of the Department;
-to oversee the procurement of service between the Directors-General and directors of services on behalf of the Minister.

The General Inspectorate of Finance shall ensure the implementation of the decisions taken in the Council of Ministers and Interministerial Council, the directives from the reports of the Court of accounts, the Inspectorate of State, financial control and internal Inspections as well as recommendations of the studies conducted by the Delegation to the reform of the State and the Technical Assistance.

It is also responsible for the follow-up of recommendations financial implications from the project audit reports.
The General Inspectorate of finance can also perform audits, studies and investigations or special missions at the request of the Minister.

S. 5. - the Inspectorate-General of finance includes:-a monitoring Office;
-a Bureau of logistics, training and Documentation.
The General Inspectorate of finance is headed by a coordinator appointed by Decree.
Paragraph 2. -Cell Communication section 6. -Placed under the responsibility of a technical advisor, the Communication cell has for mission to define the internal and external departmental communications policy;
As such, it is responsible for:-collect and support the communication, information and documentation needs, expressed by the Office and the services of the Department;
-to develop communication between the administrative units of the Department;
-to contribute to the accession and whenever necessary, the participation of users in the accomplishment of the missions of the Department;

-to bring to the attention of the authorities the views of users on the quality of the public service;
-to carry out press kits;
-to maintain contact with the media and coordinate the action of the services in this field.
-to ensure the management and circulation of subscriptions to newspapers and periodicals;
-collect, inventory and put at the disposal of the users reports and documents produced or ordered by the Ministry;
-publish and keep track of the Department's publications;
-to update "website" of the Ministry.

S. 7 - cell Communication includes:-the Press Office;
-the Office reception and Information;
-the Bureau of Documentation, Archives and Publications.

Subsection 3. -The Centre for studies of policies for development


S. 8 - policies for Development Studies Centre has to contribute:-the strengthening of national capacities in the administration, the private sector and civil society, in analysis and training of economic, financial and social policies and promotion of good governance;
-upgrading implementation of research and training on financial and social economic matters including the program of good governance and strengthening of the economic and social management, of the development strategy of the private sector and the poverty reduction strategy;
-to the development of formal mechanisms for discussions around the outcomes of research and issues of economic and social policies between representatives of the public sector, the private sector and civil society.

S. 9 - policy for Development Studies Centre includes:-the Office Experts and for Research Assistants;
-the Office of financial management, Personnel and equipment.
The Centre is supervised by an Advisory Board, headed by a Director appointed by Decree.

Paragraph 4. -The national information treatment cell financial arts. 10 - the national financial information processing unit's mission is to receive, analyse and process the information in order to establish the origin of transactions or the nature of the operations subject to declarations of suspicion to which individuals are bound and morales subject.

The national financial information processing unit receives also all other information necessary for the accomplishment of its mission including those submitted by the authorities of control as well as judicial police officers.

It may request the communication by the subject as well as any physical or legal person, of information held by them and likely to enrich the declarations of suspicion.

The national financial information processing unit perform or have performed periodic studies on the evolution of the techniques used for the purpose of money laundering at the level of the national territory.

It issues opinions on the implementation of the policy in the fight against money laundering. As such, it offers all necessary reforms to strengthen the effectiveness of the fight against money laundering.

S. 11 - the national financial information processing unit is operated by a staff of six members appointed by Decree and a support staff.

Paragraph 5. -The Coordination and monitoring of economic policy unit art. 12 - the Coordination and monitoring of economic policy unit mission is to support the formulation and monitoring and evaluation policy economic and social in general and the framework document of reference for economic policy, in particular.
It is responsible for, inter alia:-the coordination, formulation, monitoring and evaluation of the economic policy reference document;
-for the coordination and harmonization of interventions by technical and financial partners;
-to participate in the mobilization of external resources for the financing of the priority action Plan (PAP) of the national strategy of economic and financial development (SNDES);

-the follow-up to the implementation of policies through the reference document for the achievement of the Millennium development goals;
-the Organization of the annual review joint of the SNDES, constituting a framework for dialogue between the different instruments of economic policy;
-followed by the budget support under the framework agreement of budgetary support (ACAB);
-the follow-up of the implementation of the Paris Declaration;
-followed by the articulation of sectoral policies in the framework document.
-from the design and implementation of tools for decision support or analysis of economic policy for the strengthening of the capacities of the various actors involved in the process;
-the promotion of a good communication between the different actors involved in the planning, implementation and monitoring of the reference document;
-contribution to the animation of the bodies involved in the implementation and follow-up to the framework document;
-by conducting studies and research on issues related to the mission of development, formulation, monitoring and evaluation of public policies.

S. 13 - the Coordination and monitoring of economic policy unit includes:-the Division of the growth and Poverty Reduction;
-the Division of social policy and Basic Social Services;
-the Governance Division;
-the administrative and financial Office.
The Coordination and monitoring of economic policy unit is headed by a coordinator appointed by Decree.

Paragraph 6. -Cell monitoring of Integration art. 14 - the cell monitoring of Integration is placed under the responsibility of a technical adviser.
It has to ensure the treatment of issues relating to the integration for the Ministry of economy and Finance.
To this end, the monitoring cell of integration is responsible:-for the Secretariat of the national Committee and the control of economic and monetary West African Union constituents;

-to carry out African coordination and monitoring at the national level of the folders of the West Economic and Monetary Union;
-to participate in the meetings of the Committee of Experts statutory of the Economic Union and African;
-to monitor the activities of the community economic States of West Africa concerning the Ministry of the economy and finance;
-to follow in relation to the technical directorates concerned, issues relating to economic and treated integration in other regional and international bodies;
-to contribute to the review of regional and multilateral trade issues;
-to take part in trade and regional and international negotiations involving the Ministry of the economy and finance;
-to educate, in collaboration with the administrations concerned, matters relating to barriers in intra-Community trade;
-to initiate and carry out studies on integration issues.

Paragraph 7. -The cell's training and capacity-building art. 15 - unit training and capacity building is placed under the responsibility of an agent of the State or an officer of the hierarchy A or assimilated, appointed by order.

The cell relies on the Selection Committee and follow-up of permanent training Cycles and capacity created by order of the Minister of economy and finance.

The Committee brings together experts in training from financial authorities and the structures of the Department responsible for lifelong learning.
The cell's mission through the Committee:-to prepare and implement training and development officers of the Ministry plans.
-to issue opinions on training plans developed by the different services;
-to issue opinions international applications from the Department to various programs of studies and training courses under the cooperation; to this end, it defines the selection criteria;
-to give advice on applications for funding of training nationally or abroad made by agents.

Chapter II. -The Secretariat general s. 16. - the general Secretariat, placed under the hierarchical authority of the Minister of economy and finance, assists the latter in the implementation of the policy of the Government.
To this end, it is loaded:-coordination of the activities of the different departments of the Ministry of economy and finance for which it shall, under the authority of the Ministry, functioning;
-from the programming, monitoring and control of the implementation of ministerial decisions;
-relationships and coordination with other ministerial departments for the implementation of the interdepartmental decisions;
-of the complete information of the Minister on the status of his Department and especially on the management of appropriations of the Ministry;
-on the management of appropriations of the Ministry;
-of centralization, distribution and mail expiry as well as organization and the conservation of the archives of the Ministry;
-the control and the presentation of all acts and documents subject to the signature of the Minister.

S. 17 - all Directorates of the Department's headquarters and other administrative services referred to in this Decree shall be placed under the authority of the Secretary-General.

S. 18 - the Secretary-General follows the functioning of public institutions, societies and corporations to public participation under the control of the Ministry of economy and finance.

S. 19 - in the event of departure from the Minister of the Government, the Secretary-General ensures the continuity of administrative action within the Department.
It informs the Minister entering actions carried out by his predecessor be they ongoing or completed.

S. 20. - the Secretary general includes:-the cell for the award of public contracts;
-Cell studies and planning;
-the common mail Office.
First section. -The cell to procurement public art. 21 - the procurement unit is responsible for:

-the screening of any document to be submitted to the Minister of economy and finance public procurement;

-technical support to various services for procurement operations;
-the identification of the training needs of procurement services;
-liaison with the external missions, including those of auditing ex post facto of markets, initiated by the public procurement regulatory authority;
-the establishment of quarterly reports on procurement and execution of contracts for the competent authorities for transmission to the central procurement Directorate and the public procurement regulatory authority.
The procurement unit includes:-the Office of studies and regulations;
-the Bureau of Administration, finance and Archives.

S. 22 - the procurement cell is headed by a coordinator appointed by order among officials of the A hierarchy or equated with knowledge proven public procurement.

Section 2. -Cell studies and planning articles 23 - the studies and the planning cell is loaded;
-from the design of the letter of sectoral policy of the Department;
-the development and monitoring of the implementation of the plan of action of the Ministry;
-the monitoring of the implementation of the plans of strategic development or modernisation of branches and directorates;
-from the preparation of the report of activities of the Ministry;
-various studies, at the request of the Minister;
-of the centralization of all legislative and regulatory projects initiated by the Ministry of economy and finance or which are submitted for comments;
-of the centralization of observations of the Directorates and services of the Department on the draft texts (laws and decrees) subject to the approval of the Minister of economy and finance;
-links with the general Secretariat of the Government, in the context of the preparation of the legislative and regulatory texts concerning the Ministry;
-of the preparation, the centralization and dissemination of ministerial circulars;

-of the complete information of the Minister on the status of projects and programmes under the technical supervision of the Department and particularly on the level of execution of their budgets.

S. 24 - cell studies and planning includes:-an Office Orientation and synthesis;
-a legal Office;
-a Coordination and Supervision Office.
The studies and the planning cell is headed by a coordinator appointed by order among the servants and agents of the State of the A hierarchy or assimilated.

Section 3. -The mail Office common art. 25 - the common mail Office is responsible for education, dissemination and the classification of all mail arrival and departure of the Minister of economy and finance.
It is headed by a head of Office chosen from among the State officials or officials of A hierarchy or (b).

Chapter III. -The General Directions of the Directorates-General of the Ministry of economy and finance are:-the Directorate of finance;
-the Directorate-General of public accounting and Treasury;
-the General Directorate of customs.
-Directorate-General of taxes and areas;
-the General Direction of the plane.
First section. -The Directorate-General for finance arts. 26 - under the authority of the Director general of the Finance Branch of finance is responsible for everything including:-the development of draft laws relating to the determination of resources and expenses of the State, projects of laws of regulation and the final accounts of the budget of the State;
-the overall control of the use of budget appropriations and the execugtion of the revenue of the State budget;
-prior study of all legislative or regulatory acts to impact financial or budgetary projects;
-the concession and the liquidation of civilian and military pensions and annuities pensions;
-the acquisition for all departmental equipment and furniture of office, furniture of apartment and administrative vehicles;

-the accounting of the materials of the State;
-the operations of customs, transport and storage of equipment belonging to the State;
-Administration of the integrated system of management of public finances (SIPGFIP).

S. 27 - the Director general of finance is assisted in his functions by a coordinator appointed by Decree.
Also, the general Directorate for finance might be assisted by technical advisers appointed by order of the Minister of finance.

S. 28. - the Department of finance includes:-services attached.
-the Direction to control internal;
-the Direction of the Budget;
-the Direction of the pay, Pensions and annuities;
-the Direction of investment;
-Directorate of equipment and administrative Transit;
-the control of financial transactions.

First paragraph. -Attached services art. 29 - related services are:-the Office of studies;
-the computer cell;
-regional financial controls;
-Office administrative and financial;
-the Bureau of Archives and Documentation.

Paragraph 2. -The Direction of control internal arts. 30 - under the authority of the Director-general of finance, internal control Directorate is responsible for:-ensuring the application of directives from the reports of the General Inspectorate of finance and other control bodies;
-to ensure the implementation of the instructions and presidential directives and primatorales;
-to assist the Director-general of finance in control of the personnel and materiel management and all of the services placed under its responsibility;
-to carry out any investigation, verification and control mission which is entrusted by the Director general of finance.

S. 31 - the Directorate of internal control comprises:-the Office of verification;
-the monitoring Office;
-the administrative and financial Office.

Subsection 3. -The Directorate of Budget article 32 - under the authority of the Director-general of finance, the Budget Directorate is responsible for:-the development and preparation, in relationship; with the Directorates and services concerned, all draft laws relating to the determination of resources and expenses of the State, as well as laws of regulation projects
-the supervision of the execution of the budget appropriations and operating appropriations for the special Treasury accounts it manages.
-of conducting accounting of liabilities, liquidation and the scheduling of non-staff operating expenses;
-of the preliminary study of all draft legislative and regulatory acts and the draft conventions impacting on the budget on the State budget.

To this end, the Direction of la Direction du Budget Budget prepares the finance bills, draft decrees advances or distribution of credits as well as the draft decrees or orders transfers, transfer or postponement of appropriations for the operating budget.
She proceeded to all studies concerning the evolution of revenue and expenditure of the State.

S. 33 - the budget Directorate includes:-Central Division;
-the Division of expenditure;
-the Division of revenues;
-the Division of the arrangements;
-Office administrative and financial;

Paragraph 4. -The Direction of the pay, pensions and annuities s. 34 - under the authority of the Director-general of finance, the Directorate of pay, Pensions and annuities has for missions:-the liquidation of the rights of civil servants, judges and military and all other agents of the State whose remuneration is charged against staff costs of the general budget appropriations;
-the concession and the liquidation of civilian and military retirement and annuities for disability pensions, military invalidity pensions and relief after death.

As such, it is responsible for:-the management of the appropriations for staff costs;
-from the application of the legislation on Civil and military retirement, pensions my annuities for disability and military disability pensions;
-liquidation and the scheduling of the hospitalization expenses, participation in transportation of staff and definitive of officials travel costs and State agents;
-study, in collaboration with the Directorates and departments concerned including branch budget, all draft legislation or regulations and the draft conventions relating to staff costs. For this purpose, it is seized with projects of individual act to commit the finances of the State;
-the Institute of welfare issues retreat of Senegal and the social security fund;
-for keeping General Ledger lifetime debt or any document in lieu.

S. -35. -The pay, Pensions and annuities branch includes:-the Division of the balance;
-the Division of Pensions and annuities;
-the Division of studies and control staff and payroll;
-computer Division;
-Office administrative and financial;
-the Office of Audit internal;
-the Office reception and Information;
-the Bureau of Archives and Documentation.

Paragraph 5. -The Direction of investment art. 36 - under the authority of the Director-general of finance, the investment Directorate is responsible for:

-the authorisation of expenditure of equipment carried out on behalf of the State, what is their source of funding, and which have not expressly entrusted to a specific authorising officer;
-the keeping of accounts of the scheduling of expenditures made under its powers;
-control of the execution of the budget appropriations for investment and the special accounts of the Treasury investment-related;
-the strengthening of the capacities of the people in charge of the implementation of the projects and development programmes;
-to audit financial and accounting of investment projects.
The Direction of investment also participates in the negotiation of financing agreements that lead to the State a direct and precise financial impact.

S. 37 - branch of the investment includes:-Financing Division internal;
-the Division of the bilateral funding;
-the Division of multilateral funding.
-the Division of projects and Programmes;
-the administrative and financial Office.

Paragraph 6. -Directorate of equipment and administrative Transit article 38. - under the authority of the Director-general of finance, materiel and administrative Transit branch is charged:-acquisition for all ministerial departments and the other structures of the Administration, equipment and furniture, office furniture apartment and administrative vehicles;
-operations of customs, transport and storage of equipment belonging to the State;
-from assistance in formalities in customs for agents of the Senegalese public service at the end of their stay abroad;
-of the flags;
-from the supervision of the keeping of the accounts of contents of the State;
-centralization and transmission of accounting for materials of the State to the judge of the accounts;
-from the preparation of requisitions and leaves of displacement of moving final or temporary public service officers.

S. 39 - hardware and administrative Transit Branch includes:-the Bureau of equipment;
-the Office of the administrative Transit.
-the Office of the Passages;
-the materials accounting office;
-the administrative and financial Office.

Paragraph 6. -The control of financial transactions art. 40 - under the authority of the Director-general of finance, controller of financial operations is responsible:-give its prior opinion on all acts on the commitment of expenditures and contracts, orders and measures from a Minister or a functioning Administrations;
-to control on parts and place the records of expenditure, to ensure the effectiveness of the service is and its certification, before any settlement of expenditure;
-to necessarily give his visa to any terms of payment prior to its submission to the signature of the authorising officer;
-to consider any project budget redevelopment and extension of credit.

S. 41 - the control of financial transactions includes:-Financial Operations controls delegated;
-the Division of control of proposals for commitments;
-the Visa Office;
-the monitoring of materials accounting office;
-the administrative and financial Office.

Section 2. -The branch of public accounting and the art treasure. 42. - under the authority of the Director-general of public accounting and Treasury, public accounting and Treasury (DGCPT) branch is charged:-the development, in collaboration with the ministries and departments of the Ministry of economy and finance, rules and procedures relating to execution and accounting revenue and expenditure and control of the conformity of the public with these rules and procedures accounting operations;

-of the implementation of the operations of recipes, with the exception of those whose execution is entrusted specifically to other jurisdictions, expenditure of the general budget, annexes budgets, the special Treasury and budgets of local accounts;

-execution of all operations cash and, more general, of all financial transactions of the State and other public authorities, except those whose execution is expressly entrusted to other jurisdictions;

-management of the interests of the State, the portfolio of the State, and, where appropriate, other public authorities;
-of the financial supervision of the broader public sector undertakings, public institutions, agencies and similar public bodies;
-management of the public debt.

To this end, the Directorate of public accounting and Treasury:-develops the legislative regulation of public accounting;
-prepares instructions and circulars on the implementation of the operations of public accountants;
-ensure the permanent balance of the Treasury of the State and local communities;
-control and centralized operations made on behalf of the Treasury and public bodies by special accountants;
-control the compliance of Auditors of senior accountants of the Treasury with those of the authorising officer;
-manages the single treasury account at the Central Bank of West African States;
-keeps the accounts of the State and local communities;
-develops and implements accounting plans of the State and local communities;
-ensures the guard and conservation of, securities and the securities belonging or entrusted to the State and local communities;
-receives the financial statements of public institutions and other organizations with public accountants sent to the Court of Auditors by accountants of these bodies, as well as any financial document required for its study, analysis and monitoring of the sector activities;
-ensures, current year, monitoring of the implementation of the financial operations of the accounting of public institutions, agencies and other public bodies similar;
-impulse, coordinates and controls the activities of the Directorates and services that make it up.

S. 43 - the Director general of public accounting and Treasury is assisted in his functions by a coordinator appointed by Decree.
Also, Executive Director of public accounting and Treasury might be assisted by technical advisers appointed by order of the Minister of finance.

S. 44 - General Directorate of public accounting and Treasury includes:-the Office of the Director-general and services;
-the Services;
-the Direction of control internal;
-Directorate of public accounting;
-the Direction of the broader public sector.
-the management of the public debt;
-Directorate of Administration and Personnel;
-the General Treasury;
-the General remuneration of the Treasury;
-the general revenue of the Treasury;
-the cash remuneration for overseas;
-the regional cash Paieries.
Secondary accounting positions are attached, as necessary, to accounting items above that include cash, the General remuneration of the Treasury, the General recipe of the Treasury and the regional cash remuneration.

First paragraph. -Own services the services of the General Directorate of public accounting and Treasury are:-the computer center;
-the Bureau of monitoring and strategy;
-Cell Communications and the Protocol.

Paragraph 2. -Attached Services art. 45. the attached Services are:-the Division of economic studies and statistics;
-the Centre of development and vocational training of the Treasury;
-the Division of Documentation and Archives.

Subsection 3. -The Direction of control internal arts. 46 - the Direction of internal control is loaded:-control of the conformity of the procedures and operations of Accountants of the DGCPT and network of services with legal and regulatory standards;
-support to the improvement of the quality accounts produced by the Directorate of public accounting and Treasury and the services rendered to users;

-promotion within the services of the DGCPT, best international standards in the areas falling within the scope of competence of the General Directorate of public accounting and Treasury has this title, she is competent, inter alia, to:-receive and check balances, reconciliations and other situations produced by accountants.
-propose the objectives, methods and programming of the missions of control rules, stop the annual programme of missions and fly internal controllers placed at the decentralized level;
-on-site operational control direct accounting of Treasury Accountants of the entities in the public and parapublic sectors with a public accountant and the Commissioners of revenue and expenditure and receive operation, minutes and reports of controls;
-ensure the application by structures depending on the branch of public accounting and Treasury, laws and regulations;
-ensure implementation of directives presidential, primatorales or from the Minister in charge of finance and General Directorate of public accounting and Treasury;
-follow execution from the reports of bodies and organs of State control guidelines, including, the State General Inspectorate and the General Inspectorate of finance and public accounting and Treasury Branch;

-conduct the audit of procedures to detect weaknesses and to propose any reforms or measures likely to raising these procedures at the level of the highest international standards, inter alia, in the field of accounting quality (reliability and completeness of public accounts) and services to users;
-develop, disseminate, evaluate, adapt a system of internal oversight valuing good practices for the organisation and functioning of the services according to the criteria of accounting quality and ensure the synthesis of this device at the network level of the General Directorate of public accounting and Treasury;
-sensitize and train services of the General Directorate of public accounting and Treasury falling within the scope of deployment concepts, tools, and process control internal.
-carry out, at the request of the Director-general of public accounting and Treasury, any mission or study.

S. 47 - The Directorate of internal control comprises:-the Division of internal audit, monitoring and control of management;
-the Division of internal control and accounting quality.

Paragraph 4. -The accounting Directorate public art. 48 - Directorate of public accounting is:-the development of regulations to control and the payment of expenditure;
-the definition of the rules and procedures relating to accounting for the transactions of the State, local communities and the services and agencies that the law attaches to the legal regime of public accounting;
-participation in the development of regulations for public institutions, agencies and other similar public bodies;
-participation in the definition of the rules and procedures relating to execution, control and accounting operations of revenue, expenditure and cash of public institutions, agencies and other similar public bodies;
-participation in the definition of the rules and procedures for the development and production of public financial information, including public accounts;
-the verification and implementation status of review of Auditors of Accountants of the State before being sent to the Court of Auditors;
-assistance to public accountants on the occasion of the courts where they are gone.

S. 49 - Directorate of public accounting includes:-the Central Administration Division;
-the Division of the local public sector;
-Modernization and information systems Division.

Paragraph 5. -The Direction of sector semi-public art. 50 - branch of the BPS is:-to ensure the financial supervision of the Ministry of economy and finance on corporations with public participation, agencies, public institutions and similar public bodies;

-to submit proposals and orientations of management policy, recovery of ailing firms, privatization or nationalization and liquidation of companies, in agreement with the guidance given by the Minister of finance and to ensure the implementation and follow-up;

-to manage the interests of the State in all companies and other entities under the BPS;
-to monitor, as part of its follow-up, the representation of the State in the boards and other institutions of Government, to collect and centralize the problems and difficulties encountered, with a view to proposing solutions;
-to centralize the financial and accounting data of corporations with public participation, agencies, public and other institutions agencies similar to the development of indicators for monitoring of performance of the said entities, the preparation of the report on the sector as well as the holding of an Observatory of the broader public sector entities;
-to prepare the draft conventions of debt cross linking the State and the entities of the BPS;
-to participate in the development of performance contracts between the State and corporations with public participation, agencies, public institutions and similar public bodies and ensure follow-up;
-to develop regulations to agencies, public institutions and other similar public bodies;
-to carry out all necessary studies on enterprises and entities within its scope of competence.

S. 51 - the Direction of the broader public sector includes:-the Division of Legislation and regulation;
-the tracking, statistics and Studies Division.

Paragraph 6. -Directorate of Administration and the art staff. 52 - Directorate of Administration and Personnel, is responsible for the personnel management of the material means and the financial resources of the Directorate of public accounting and Treasury.
As such, she is competent, inter alia, to: – propose a human resources management policy and monitor implementation;

-propose the policy of permanent training of staff and, in relation to the Centre of development and vocational training of the Treasury, to ensure follow-up and implementation;
-prepare draft budgets and other programmes of the Directorate-General of public accounting and Treasury and defend them at meetings of budgetary arbitration;
-follow, as appropriate, the implementation of the programmes of construction and equipment of the General Directorate of public accounting and Treasury.
-administer funds and other funds allocated to the Directorate of public accounting and Treasury;
-manage the material resources of the Directorate-General of public accounting and Treasury.

S. 53 - Administration and Personnel Branch includes:-the Division of finance and logistics;
-the Division of human resources and training.

Paragraph 7. -The Direction of debt public art. 54 the public debt Directorate has for missions:-the preparation and coordination of the policy of public debt and the debt management strategy;
-monitoring of the implementation of the strategy of borrowing;
-the internal and external debt excluding lifetime debt management;
-management of the information system on public debt.

S. 55 - public debt Directorate includes:-the Division of the policy of debt and market Intervention strategy;
-the Division of the financing agreements;
-the Division of debt management and Information.

Paragraph 8. -The Treasury General s. 56 - the General Treasury is responsible, under the authority of the general Treasurer, central accounting officer of the Treasury:-of the implementation of the operations of revenue and expenditure of the general budget, related budgets, the special accounts of Treasury, Treasury and operations of all financial transactions of the State which the general Treasurer is responsible;

-of the centralization of the operations of the State Treasury with the Institut d'emission and correspondents of the Treasury;
-the accounting management of the public debt - control and centralization secondary accounting operations which adhere it;
As such, it provides:-the holding of single treasury account opened at the Central Bank of the States of Africa West and opened special accounts in the books of the said Central Bank and primary banks;
-the centralisation of Treasury emissions;
-accounting for loans and commitments of the State;
-management of the Securities and belonging to the State;
-monitoring and accounting management of public debt.
In his role of Treasury central accounting officer, the general Treasurer is responsible:-supervision, coordination and control of the network of direct Accountants of the Treasury;
-of the centralization of accounting of major Accountants of the State;
-of the procurement of the Scriptures by end of the year to draw up the annual accounts of the State;
-for the production of the general balance of the accounts of the Treasury;
-control of conformity of the accounts of major Accountants of the State with the general account of the finance administration;
-from production to the competent services of the information necessary for the preparation of draft laws of regulation.

Paragraph 9. -The General remuneration of the art treasure. 57 - the General Treasury remuneration is charged, in the region of Dakar, under the authority of the general of the Treasury pays:-of the implementation of the operations of expenditure of the general budget, special accounts and cash operations, excluding those whose management is expressly entrusted to other accountants;
-control and centralization of operations of secondary accountants attached to him;
-the coordination and control of public accountants hierarchically subordinate.

Paragraph 10. -The General recipe of the art treasure. 58 - the General recipe of Treasury is responsible, under the authority of the receiver general for Treasury:-the management of revenues of any kind which the receiver general Treasury is accounting accountant and the implementation of the operations of revenue of the general budget and Treasury operations excluding those whose management is expressly entrusted to other accountants;
-the control and the centralization of the operations of the secondary accountants who attached to it, except in relation to operations that they perform on behalf of local communities;

-the coordination and control of public accountants hierarchically subordinated or functionally attached to the receiver general of the Treasury.
-the control and the integration of the operations of chartered financial authorities and the directors of revenue;
-the management of credits in customs records;
-management of deposit accounts, which are expressly entrusted by decision of the Director general of public accounting and Treasury;
-of the centralization of imprest accounting operations.
To this end, it: – checks and centralizes operations direct Treasury accountants that him are subordinated, except with regard to the operations that they perform on behalf of local communities;
-performs operations on deposit accounts whose management is entrusted to him and ensures follow-up, contradictory, with holders;
-Central, where appropriate, carried out on behalf of the Treasury by special Treasury accountants.
Perceptions and municipal revenue-Perceptions of the Dakar region subordinates.

Paragraph 11. -The cash-remuneration for foreign art. 59. - cash remuneration for overseas is responsible, under the authority of the Treasurer pays for abroad:-payment, accounting and the justification for the judge's accounts, operations of the general budget executed in diplomatic missions abroad as well as expenses of operating and investment of the Ministry of Foreign Affairs. The payer abroad Treasurer is the accountant of attachment of accountants and the Commissioners abroad;
-execution of Treasury operations that require attributions or that are expressly entrusted;
-execution of other operations entrusted to him by order of the Minister responsible for finance.
To this end, it verifies and Central, in its accounting records, accounting operations and directors of embassies and consulates.

Paragraph 12. -Treasuries-Paieries regional art. 60 - the treasuries regional Paieries are loaded in the regions, under the authority of the regional treasurers-payers:-the implementation of revenue and expenditure of the general budget, special Treasury accounts and operations of cash excluding those whose management is specifically entrusted with other accountants and support for recipes of all kinds including treasurers regional payers are accountants assignees;
-the management of records credits in customs in their respective jurisdictions;
-control and centralization of operations of secondary accountants attached to them, except for operations that they perform on behalf of local communities;
-the coordination and control of public accountants attached to them hierarchically.
-the control and the integration of the operations of chartered financial administrations and the Revenue Commissioners.
To this end, they:-check and centralize, in their accounting, operations of direct Accountants of the Treasury that they are subordinated, except with regard to the operations that they perform on behalf of local communities;
-check and centralize, in their accounting, transactions on behalf of the Treasury by special Accountants of the Treasury within their territories;
-check and centralize in their accounting, operations of Accountants of the tax administration and the Revenue Commissioners.

S. 61 - each regional payer cash includes a:-Office of accounting and computer science;
-office of recovery;
-office of expenditure;
-office of ATMs;
-office of local communities;
-office centralization and management accounts.

Section 3 - the Directorate General of customs article 62 - under the authority of the Director-general, Directorate-General of Customs is responsible for:-the payment of duties and taxes during the import or export of the products or goods;
-by searching, finding and punishment of customs fraud, and counterfeiting and piracy;
-the prosecution and punishment of offences against the exchange regulations;
-the security and facilitation of the international supply chain;
-vocational training and the development of personal mentoring and execution;
-the development, in collaboration with services interested both nationally and within international bodies, legislation and customs regulations relating to foreign trade and Exchange. It contributes also to the application of the regulations, including security, public health and the protection of the environment;
-the monitoring and treatment of issues related to international customs relations.
-administration, direction, coordination and control of the Directorates and services that make up;
-secretariats of the Commission on settlement of disputes, the national Committee for combating fraud and the customs agents Management Committee approved.

S. 63 - the Director general of Customs is assisted in his functions by a coordinator, appointed by Decree.
In addition to its helper functions, Coordinator shall exercise, under the authority of the Director-general of customs, vested powers to the latter in guidance and coordination of the fight against fraud and for training.
It shall, in the event of absence, the Acting Executive Director of customs.

The Director-general of Customs may also, be assisted by advisers appointed by order of the Minister of finance. They have rank of head of Division.

S. 64.-also its related services, the General Customs Directorate includes: 1) the following core services:-the Direction of internal control;
-the management of the regulation and International Cooperation;
-the management of customs Operations (DOD);
-the Direction of Facilitation and the partnership with the company;
-the Directorate of intelligence and customs investigations;
-the management of staff and logistics;
(- the Customs computer systems 2 branch) the following external services:-the regional Direction of Dakar-Port;
-the Regional Directorate of specialized units and petroleum products;
-regional branch of the West;
-the Regional Directorate of the Centre;
-the regional Direction of the North;
-regional branch of the South;
-Regional Direction of the Southeast.

First paragraph. -Attached Services art. 65 - the services of the Directorate-General of customs include:-the Special Office of the Director-general of customs.
-the Office of Public Relations and Communication;
-the training Division;
-Orientation and forecasting Division.

Paragraph 2. -The Direction of control internal arts. 66 - under the authority of the Director-general of customs, the internal control Directorate is responsible for:-to control the Organization and the functioning of the structures of the Directorate General of customs to assess how they are handled and the results obtained in the performance of the service;
-to monitor the application of laws and regulations by all services dependent on the Directorate-General of customs, the application of the rules relating to the payment of duties and taxes, searching, finding and punishment of customs fraud;

-to control the use of public funds and the regularity of the transactions carried out by administrators of revenue and appropriations, accounting of money and materials, the directors and the billeteurs of the Customs Administration;
-to ensure respect for the discipline of the Customs officers;
-to propose measures to simplify and improve the quality of service, reduce operating costs and increase its efficiency and performance.
-to give its opinion on draft laws, regulations and instructions in customs matters;
-to ensure the application of the instructions issued by the Director general of customs and those emerging from the reports of the General Inspectorate of finance and other State control bodies;
-to ensure the implementation of the instructions and presidential directives or primatorales;
-to assist the Director-general of customs in controlling the management of personnel, equipment and credits all of the services placed under its responsibility;
-to carry out any investigation, verification and control mission which is entrusted by the Director general customs.
The Director of internal oversight is assisted by internal auditors appointed by order of the Minister of finance. The internal auditors have rank of head of Division.

S. 67 - the mission of control of the Directorate of internal control is exercised on:-all of the services of the General Directorate of customs.
-Relations between services and controlled agents on the one hand, and on the other hand, the Customs officers and third parties.

S. 68 - the Directorate of internal control comprises:-the Office of controls;
-The Brigade Provost;
-The Office of the follow-up.

Subsection 3. -The regulation and Cooperation Branch international art. 69. - under the authority of the Director-general of customs, regulatory and International Cooperation Directorate is responsible:-to develop the legislation and regulations in customs matters;


-to develop, in collaboration with the services interested both nationally and in international forums, the legislation and customs regulations relating to foreign trade and Exchange.
-to address issues related to international customs relations;
-to ensure the secretariats of the Commission on settlement of disputes with the customs agents Management Committee approved.

S. 70. - regulatory and International Cooperation Directorate includes:-the Bureau of customs legislation;
-the Bureau of International Cooperation;
-the Bureau of Nomenclature and taxation;
-the Office of origin and the value.

Paragraph 4. Operations Department-customs art. 71 - under the authority of the Director-general of customs, the Customs Directorate is responsible for:-of outstanding duties and taxes during the import or export of the products or goods;
-to ensure the permanent monitoring of the customs territory;
-to ensure the physical control of the containers after issuance of the good-to-remove;
-to assist the Coordinator in the direction and coordination of the fight against fraud operations;
-Search, find and suppression of customs fraud and breaches of exchange regulations.

S. 72 - the Directorate of customs Operations comprises:-the versatile research group and Repression of fraud;
-the Bureau of revenue and foreign trade;
-the Office of litigation of financial Relations with foreign countries;
-the Office of Customs Surveillance and naval assets.

Paragraph 5. -The Facilitation and partnership with company s. branch 73. - under the authority of the Director-general of customs, the Facilitation and the partnership with the company is responsible:-facilitation and partnership with the company;
-the management of economic regimes;
-management franchise and exemption regimes;
-from the application of the Code of investments and specific agreements.

S. 74 - the Direction of Facilitation and the partnership with the company includes:-the Office of economic and specific plans;
-the Bureau of Franchises and investment;
-the Office of the business consulting and Facilitation.

Paragraph 6. -The Directorate of intelligence and investigations customs art. 75. - under the authority of the Director-general of customs, intelligence and customs investigations branch is responsible for:-search, find and punish customs fraud;
-to collect, process and disseminate the customs information;
-to ensure the control after customs clearance;
-to manage the databases on large fraudulent trafficking;
-to ensure the operational relations with foreign countries in the context of international mutual administrative assistance;
-to ensure the management of the regional Office of responsible Intelligence Liaison for Africa of the world Organization of Customs (WCO) Western (RILO-AO);
-to follow the work of the Committee to combat fraud of the WCO and those of international organizations dealing with issues related to the fight against transnational organized crime;
-to pursue breaches of exchange regulations;
-to ensure cooperation at the national level with all authorities involved in the fight against fraud;
-to fight against the illicit traffic of narcotic drugs and money laundering of capital;
-to design the elements for assisting in the development of the policy of combating fraud;
-to establish and disseminate documentation on the value for duty and fraud assessment services.

Intelligence and customs investigations branch has regional correspondents specializing in the research of intelligence art. 76 - intelligence and customs investigations Directorate includes:-the Office of the control after customs clearance;
-The Office of Criminal Investigations and narcotics;
-the Office of prosecutions and recovery;
-The Office of intelligence and Documentation.

Paragraph 7. -Branch personnel and logistics. 77 - under the authority of the Director-general of customs, Directorate of Personnel and logistics is responsible:-manage the staff, the funds of the customs, as well as movable and immovable property;
-to prepare the budget;
-to coordinate activities social, cultural and sports;
-to manage the Medical Centre of customs;
-to ensure the safety and security of government buildings and facilities, as well as the safety of Customs officers.

S. 78 - branch personnel and logistics includes:-the personnel office;
-the Bureau of programming and finance;
-Office equipment and Maintenance;
-the social, cultural and sports Affairs Office.

Paragraph 8. -La Direction des Systèmes Customs computer art. 79. - under the authority of the Director-general of customs, the Customs computer systems Directorate is responsible for:-to realize the it policy of the Directorate General of customs including the management of information, design and the realization of the computer master plan, information system security and the definition of its architecture.
-to manage the computer systems of customs;
-to ensure the studies, design, development and maintenance of computer applications;
-to manage networks and computer equipment;
-to ensure the training of personnel of Customs computer tools in connection with the management of human resources;

-to carry out and manage the Info-centre of the Directorate General of customs.
-to liaise with the Directorate responsible for forecasting;
-to centralize the customs revenue accounting.

S. 80 - Directorate of Customs computer systems includes:-the Office of studies and development.
-the computer Bureau of Production;
-the Office of analysis and Decision support;
-the Office of accounting and statistics.

Section 4. -The Directorate General of taxes and of arts fields 81 - under the authority of the Director-general of taxes and the fields, the Directorate-General of taxes and the areas is responsible for everything regarding:-the direct taxes and taxes assimilated;
-Indirect taxes and similar charges other than those payable on importation and exportation;
-Registration fees, stamp, of land publicity and taxes assimilated;
-The domain of the State;
-The land organization;
-The cadastre;
-The property vacant or placed in receivership as a result of a general security measure.
It ensures the Presidency of the national Council of accounting and the functions of Government Commissioner to the national order of Chartered Surveyors and the national order of Chartered Accountants and chartered accountants.

S. 82 - the Director-general of taxes and the areas is assisted in his duties by a coordinator appointed by Decree.
The Director-general of taxes and areas can also, be assisted by advisers appointed by order of the Minister of finance.

S. 83 - branch tax and areas includes:-Services attached.
-the Direction of control internal;
-the Directorate of taxes;
-Directorate of registration of domains and stamp;
-the management of the Cadastre;
-the management of audit and tax investigations;

-Directorate of Administration and Personnel;
-the Direction of Legislation, studies and litigation;
-the Direction of the recovery.

First paragraph. -attached services art. 84 - the services attached to the Directorate-General of taxes and the areas are:-the Office computer;
-the Office of strategy and modernization;
-the Bureau of monitoring and synthesis;
-the Office of communications and Public Relations.

Paragraph 2. -the Direction of control internal arts. 85 - under the authority of the Director-general of taxes and areas, the Direction of the internal control is responsible for:-to control the Organization and operation of the services of the Directorate-General of taxes and fields;
-to ensure the monitoring and the animation of the services of the Directorate-General of taxes and the fields;
-to monitor the application of laws and regulations;
-to check the use of public funds and the regularity of the transactions carried out by the administrators of credits;
-to propose measures to improve the quality of the service, to increase its performance;
-to give its opinion on draft laws, regulations and instructions in tax and estate matters;
-to ensure the monitoring of the implementation of guidelines from the missions of the body and bodies of State control as well as those arising from its own missions;
-to undertake the audit of services and perform any other tasks entrusted by the Director general of taxes and areas.

S. 86 - the Directorate of internal control comprises:-the Bureau of control;
-the monitoring Office;
-the administrative and financial Office.

Subsection 3. -the Directorate of taxes art. 87 - under the authority of the Director-general of taxes and the fields, the Directorate of taxes is competent in plate and liquidation of payable taxes and direct taxes, indirect taxes and taxes payable, other than those payable on importation or exportation.

S. 88 - the Directorate of taxes includes:

(1) central services formed by:-the Office of follow-up;
-The Office of litigation;
-The Bureau of data processing;
-The Bureau of General Affairs and management 2) external services constituted by the tax service Centres.

Paragraph 4: branch registration, domains and the stamp art. 89 - under the authority of the Director-general of taxes and areas, the Direction of areas is responsible for everything regarding:-registration fees, stamp, property advertising and taxes which are assimilated to them;
-The public domain and the private domain of the State;
-Land transactions in the national domain;
-The management of vacant property or placed in receivership as a result of a measure of General Security.
As such it is responsible;
-the base and the payment of registration fees, stamp, Publicité foncière and taxes which are assimilated to them;
-the management of the public domain of the State;
-of the acquisition, management and disposition of private estate not affected of the State;
-the recovery of land publicity rights;
-from the preparation of acts and titles on the public domain and the private domain of the State.
-from the monitoring of land transactions in the national domain;
-from the monitoring of the operations relating to the rent control;
-of the real estate organization with operations of registration, publication and preservation of land rights;
-the recovery of levies on the fees of clerks, bailiffs officials and on the wages of custodians of land ownership and mortgages;
-for the supply of the competent services in quittanciers for the payment of land publicity rights.

S. (90. - the registration, domains and stamp Branch includes: 1) central services consisting of:-the Office of follow-up;
-the Office of litigation, Expropriations and exchanges;
-the Office of public affairs of the Dakar region;
-the Office of public affairs of regions other than Dakar;
-the Office of computer work, Documentation and Archives;
-the Office of management and general business.
(2) external services constituted by the tax service Centres.

Paragraph 5. -the Direction of Cadastre s. 91 - under the authority of the Director-general of taxes and the fields, the Directorate of the Cadastre is responsible for everything concerning land management and cadastre.
As such, it is responsible for:-real estate organization with operations of preparation of documents land and cadastral, land consolidation, identification, delineation and other operations necessary for the implementation of the land and federal regime;
-control of the occupation of administrative subdivisions;
-the Organization of the holding of the cadastre with the establishment and the maintenance of cadastral records, coordination, control and centralization of the topographic work carried out by public services and private organizations, the reproduction of plans and the issuance of extracts from plans;
-for the evaluation and control of the rental value of properties built and non-built;
-Census and identification of the built-up or non built-up properties and their occupants.
-by the revision of assessments and surveys.

S. (92 - the Cadastre Directorate includes: 1) central services consisting of:-the Office of the follow-up;
-the Office of studies;
-the Bureau of subdivisions and land Affairs;

-the Office of Photogrammetry and computer work;
-the Office of Evaluations;
-the Bureau of Documentation, records and cadastral Conservation;
-the Office of management and general business.
(2) external services constituted by the tax service Centres.

Paragraph 6. -The Direction of audits and investigations tax s. 93 - under the authority of the Director-general taxes and areas, the audits and tax investigations branch is responsible for:-the tax audit;
-studies related to the methodology to be used in the fight against fiscal fraud;
-investigation and research information and indicators to improve the plate, the recovery and control of all taxes, rights, products and taxes within the competence of the Directorate-General of taxes and the fields.
As such, it is responsible for:-audit of accounts companies and review of fiscal personal situation of taxable persons, against one or more categories of taxes, rights, taxes and royalties as well as to ensure, on the basis of control operations, the recovery of taxes, duties and taxes evaded.
-studies and tax investigations of general and specific;
-of all research necessary for the discovery and punishment of tax fraud in all its forms;
-from the establishment of professional monographs.

S. (94 - the audits and tax investigations Directorate includes: 1) of the following core services:-the Office of the follow-up;
-the Office of litigation;
-the Office of computer work;
-the Office of management and general business.
(2) external services constituted by the Brigades of audit and tax investigations Brigade.

Paragraph 7. -Directorate of Administration and the art staff. 95 - under the authority of the Director-general taxes and areas, Administration and Personnel branch is responsible for:-the preparation of the draft budget of the Directorate-General of taxes and the areas;
-management of the movable and immovable of the Directorate-General of taxes and the areas heritage;
-the management of the staff of the Directorate-General of taxes and areas;
-from all training and staff development issues.

S. 96 - Administration and Personnel Branch includes:-the Office of the follow-up;
-the Bureau of finance and logistics;
-the staff, Protocol and Social Affairs Office;
-the Education Office.

Paragraph 8. -The Direction of Legislation, studies and litigation article 97. under the authority of the Director-general of taxes and the areas of Legislation, studies and litigation Directorate is responsible:-to adapt the texts legal and regulatory tax, federal or land nature to the objectives of economic and social policy;
-prepare international conventions of nature or fiscal impact and coordination of administrative cooperation;
-to monitor the implementation of specific tax regimes resulting from the general Code of taxes or any other enactment;
-to represent Directorate-General of taxes and fields in judicial disputes of the base, the area of the State and the Cadastre;
-to assist public accountants of the Directorate-General of taxes and the areas on the occasion of the courts where they are parties;
-to assist the Director-general of taxes and fields in the management of administrative litigation;
-to carry out prospective studies economic, financial or social nature.

As such, it shall:-simulations of impact financial and fiscal tax reform projects;
-to tax revenue projections.

S. 98 - Legislation, studies and litigation branch comprises: - the Office of follow-up - the Bureau of Legislation;
-the Office of studies;
-the Office of International Relations;
-the Office of litigation;
-the Office of specific tax Regimes;
-the Office of management and general business.

Paragraph 9. -the Direction of the arts recovery 99. - under the authority of the Director-general of taxes and fields collections Directorate is responsible for the recovery of taxes, taxes and duties including the base, the liquidation and control fall under the Directorate-General of taxes and the fields, to the exclusion:-of those recovered by way of role on behalf of local communities;
-rights of land publicity.
As such, it is responsible for:-the implementation of the recovery strategy;
-from the preparation of programmes of action for recovery and monitoring their implementation;
-of the centralization of revenue and the follow-up of the remains to be recovered;
-for the supply of services revenue in quittanciers, stamped impressions and machines stamping;
-from the investigation of claims of use of machines stamping and requests for authorization of payment of stamp on State.

S. (100 - the collections Directorate includes: 1) central services consisting of:-the Office of follow-up;
-the Office of the centralization of revenues;
-the Office of computer work.
-the Office of litigation;
-the Office of management and general business.
(2) external services constituted by the tax service Centres.

Section 5. -Branch of the art Plan. 101 - branch of the Plan, under the authority of the Director-general of the Plan, is responsible for:-to explore possible futures and propose the vision and the strategic directions for long-term economic and social policy;
-to prepare the plan of economic and social development in the medium term taking into account the vision set by the authorities;
-to propose the policy of population/development of the country;
-to follow and evaluate the implementation of national policies, development to make periodic checkups;

-to ensure efficiency, social equity and the sustainability of public investment;
-to conduct studies and research on the evolution of ideas and development paradigms and analyze the challenges and opportunities for the development of the country;
-to do the modelling medium and long term;
-to present periodic reports on the State of economic and social development;
-to ensure a technical coordination role in programmes of cooperation with the agencies of the United Nations and other international cooperation agencies.

S. 102 - the Director-general of the Plan is assisted in his functions by a coordinator appointed by Decree.
It shall, in the event of absence, the Acting Executive Director of the Plan.
Also, the Director-general of the Plan might be assisted by technical advisers appointed by order of the Minister of finance.

S. 103 - addition of competitor services and related services, the branch of the Plan includes:-the Direction of internal control;
-the Direction of Development Strategies;
-the Direction of national planning;
-the Direction of Population and human development planning.

First paragraph. -Services own s. 104 - specific services are:-the common mail Office.
-the administrative and financial Office.

Paragraph 2. -attached services art. 105 - the attached Services are:-the cell of the multi-pole theme;
-the Technical Secretariat of the National Commission on sustainable development;
-the Centre for information and Documentation on the development;
-Regional Planning Services.

Subsection 3. -the Direction of control internal arts. 106 - under the authority of the Director-general of the Plan, the internal control Directorate is responsible for:-to ensure the implementation of the issues guidelines of the reports of the General Inspectorate of finance as well as those of other control bodies;
-to ensure the implementation of the instructions and presidential directives or primatorales;
-to assist the Director general in control of the personnel and materiel management and appropriations of all the services placed under its responsibility;
-to give an opinion on all draft statutory instruments initiated in the bosom of the branch;
-to carry out any investigation, verification and control mission which is entrusted to him by the Director-general of the Plan.

S. 107 - the Directorate of internal control comprises:-the Bureau of control;
-the Office of the follow-up;
-the administrative and financial Office.

Paragraph 4. -the Direction of Arts Development Strategies 108 - under the authority of the Director-general of the Plan, the Direction of Development Strategies designs strategies for the economic and social development of the country in the long term.

It is responsible for defining the overall balances, by coordinating all the work of prospective. It develops macroeconomic models and conducts studies and research to inform decisions on economic and social policy. It provides to departments and local communities, technical support in the formulation of their sectoral development of long-term strategies.
As such, it should:-develop prospective studies and ensure updating;
-disseminate and follow the implementation of the long-term vision;

-collect data from experience on the conduct of economic, social and cultural policy and submit a systematic analysis to improve the design and execution of policies and macroeconomic programmes.
-proceed with long-term macroeconomic modeling.

S. 109 - development strategies Directorate includes;
-macroeconomic analyses, Syntheses and Studies Division:-the Division of sectoral Strategies;
-Office administrative and financial;
-the Office of the Documentation.

Paragraph 5. -the Directorate of planning national art. 110. - under the authority of the Director-general of the Plan, national planning Directorate has for mission the development and coordination of economic and social policy to the country's medium term.
To this end, it is charged:-coordinate the preparatory work on the Orientation Plan for economic and social development and to ensure the follow-up of the implementation at the national, regional and sectoral levels;
-to develop the annual performance review of the Plan;
-to ensure the strengthening of the capacity of planning of the Administration structures;
-to develop macroeconomic projections in the medium term;
-to develop the three-year perspective framework design of the triennial programme of public investments and Actions;
-to support the development of sectoral and regional policies;
-to carry out ex-ante and ex-post projects and development programmes assessments.

S. 111 - national planning Directorate includes:-the General Planning Division;
-the Division of sectoral planning and Evaluation of projects;
-the Division of regional planning;
-the Office of Documentation;
-the administrative and financial Office.

Paragraph 6. -the Direction of Population and development planning human art. 112 - under the authority of the Director-general of the Plan, the Population and human development planning is responsible for the design of policy on population development, the coordination of monitoring and assessment of its implementation. She prepares action and priority investment in Population Programmes, follows the social impact of policies and develop instruments and tools of social planning decision support.
As such, it must:-coordinate the updating and monitoring of the implementation of the Population policy Declaration;
-prepare and implement Actions and priority Population Investment Programmes;
-ensure the taking account of population/development issues in development strategies and policies;
-assess the social impact of development policies;
-publish annually the national report on the status of the Senegalese population;
-ensure coordination of population and development networks.

S. 113 - the Directorate of Population and human development planning includes:-the Population Division;
-Division of social planning;
-the permanent Secretariat of the National Commission of Population and human resources and technical project of Population Monitoring Committee;
-the centre for information and Documentation in Population;
-the administrative and financial Office.

Chapter IV. -Other Directions Art. 114 - the other directorates of the Ministry of economy and finance are:-the Directorate of forecasting and economic studies;
-Directorate of economic and financial Cooperation;
-the Direction of the currency and Credit;
-the insurance branch;
-the Direction of the support to the private sector;
-the central management of procurement;

-the judicial agency of the State;
-the Direction of the automatic processing of Information;
-Directorate of General Administration and the equipment;
-regulatory and Supervision of decentralized financial systems Directorate.

First section. -Directorate of forecasting and studies economic s. 115 - the Directorate of forecasting and economic studies is responsible for:-carry out the collection and management of economic, internal and external information;
-incorporate this information in a comprehensive and planned schema and perform trend analyses and forecast work;
-to organize cooperation between the services concerned by the choice of economic and financial policies in the short term;
-to coordinate the implementation of economic policy in relation to the services concerned and to translate these choices in the relations between the Ministry of economy and finance and the economic and financial activities sectors;
-to develop macroeconomic syntheses, tables of economic edges, business notes and reports on economic and financial prospects in the short term;
-to carry out studies on prices, income and employment, public finance, currency and credit, the international economy;
-to make the simulations in order to measure the impact of economic policy measures envisaged;
-to prepare and monitor the programmes economic and financial short term in relation to other services of the Ministry of economy and finance, other ministries and subregional organizations;
-to develop guideline of the State budget and the economic and financial report appended to the Finance Act.

S. 116 - also its related services, Directorate of forecasting and economic studies includes:-the short-term synthesis Division;
-the Division of macroeconomic Projections and monitoring Programmes;
-Studies and economic policy Division.

Related services are:-the Office administrative and financial;
-the Office of Documentation;
-the Office of computing and Information systems.

Section 2. -the Direction of Economic Cooperation and financial arts. 117 - the branch of economic and financial Cooperation is missions:

-to ensure the centralization and the programming of projects and programmes of public investment developed by departments and agencies;
-to seek the necessary funding to these projects and investment programs;
-to allocate, in connection with the ministerial departments concerned, the resources allocated to the capital expenditures of the Finance Act;
-to ensure the management of financial cooperation with communities and public agencies or private foreign or international relations;
-supervise the work of the joint committees with the countries of the North and the follow-up of the results in relation to the ministries and services concerned.
To this end, it:-develops the triennial public investment (PTIP) Programme;
-keeps track of the physical and financial implementation of the projects and investment programs and establishes the annual review for the implementation of public investment;
-ensures accountability for implementation of the database computer on the selection, programming, budgeting and monitoring of projects, in relation to the Direction of national planning, the Direction of investment, the Budget Directorate and technical departments;
-establishes the requests for nature aid;
-program the use of counterpart funds generated by the aid in nature;
-Search, if necessary, the financing of the training of agents.
In addition, the Direction of economic and financial Cooperation is preparing part capital projects of finance acts, the draft decrees in advance or allocations as well as draft decrees and orders of transfer transfer or cancellation of credits and any amending Act of part of the State budget investment.

Directorate of economic and financial Cooperation is responsible, in relation to the services concerned:-the final negotiation of the financing agreements that lead to the State affect direct and accurate;
-of the preliminary study of projects of financing agreements.

S. 118 - Directorate of economic and financial Cooperation includes:-the Division of programming and follow-up DESD projects and investment programs;
-the Division of Cooperation;
-the training Division;
-the administrative and financial Office.

Section 3. -the Direction of the currency and Credit. 119 - under the authority of the Minister of economy and finance, the Direction of the currency and Credit is charged:-prepare and monitor all financial interventions of the State in the form of loans and advances;
-to participate in the development and ensure the application of the regulations for the practice of the banking profession and occupations thereto;
-to ensure the exercise of guardianship and the control of the Ministry on the banks and financial institutions;
-to draw up summaries on the status of the credit institutions in Senegal;
-to carry out studies on themes relating to the financial sector, the financing of the economy, the currency and credit.
In addition, she oversees monetary and financial relations with foreign countries and participates in the management of monetary policy and credit.
As such, it:-prepares decisions, decrees of loans or advances and projects instructions and circulars for the application for the customs services and approved intermediaries;
-following the cash in foreign currency, in conjunction with the Central Bank of West African States;
-ensures relations with national and international monetary authorities;
-operates the reports provided by the Central Bank of West African States and other instances of monetary cooperation;
-following the contentious cases in Exchange in conjunction with the Directorate General of customs matters;

-monitors relations with the agencies responsible for regulation and control of the regional financial market such as the regional securities stock exchange and the Regional Council for public savings and financial markets;
-ensures the a priori control of certain financial transactions with the outside world;
-ensures subsequent verification of financial transactions executed by delegation of the Minister of economy and finance by approved intermediaries and exchange offices.

S. 120 - branch of the currency and Credit includes:-the Division of studies and regulations;
-Division of Monetary Relations and Credit;
-the Division of loans and advances;
-the administrative and financial Office.

Section 4. -the Direction of insurance art. 121 - the insurance branch is chagee:-the implementation of the national policy on insurance;
-of the safeguarding of the interests of insured persons and beneficiaries of contracts of insurance and capitalization;
-for the protection of savings held by insurers in consideration of technical provisions;
-from the general supervision of insurance markets.
It also has mission to guide the insurance in accordance with the general interest market and play a role of expert and consultancy immediate assurance from the national authorities.
As such, it:-develop laws and regulations relating to insurance and takes part in international negotiations on insurance issues;
-ensures the exercise of guardianship over insurance agencies;
-shall ensure compliance with the regulations, examine documents provided by insurance companies and intermediaries, all useful to insurance agencies headquarters audits and all legal studies, technical or other relating to insurance.

S. 122 - addition related services, insurance branch includes:-control of accounts and insurance companies Statistics Division;
-the Division of the control of intermediaries;

-Studies and regulatory Division.
Related services are: the Office administrative and financial;
the Office of Archives and Documentation.

Section 5. -the Direction of support for private sector arts. 123 - support to the private sector Directorate is responsible for:-ensuring coordination and harmonisation at the level of the Ministry of economy and finance, actions and projects to support the private sector, capacity building of enterprises and business organisations as well as in ensuring the consistency of the actions initiated by the other structures involved in support of the private sector;
-to contribute, in partnership with the private sector, to identify the guidelines to be followed and the objectives to be achieved with the introduction in place of an appropriate framework to support and assist companies including companies in difficulty, in their development and growth as well as improving their performance and competitiveness. Accordingly, it ensures the establishment of a land and customs tax device that creates no distortions in the business environment;
-to represent the Ministry of economy and finance in the process of preparation and organization of the consultation with the private sectors which it ensures the follow-up of the conclusions involving the financial administrations;
-to support the development of the public-private partnership by the adoption of legislation adapted to ensure the follow-up of all projects that involve this type of partnership and to encourage the participation of the private sector in the capital of privatized public enterprises.

S. 124 - the Directorate of support for the private sector includes:-the Division of the business environment;
-the Division of public-private partnerships;
-Studies, statistics and monitoring Division;
-the administrative and financial Office.

Section 6. -the central management of government procurement article 125 - the central procurement Directorate is responsible for:-ensure prior control of procurement and public procurement procedures;

-to issue opinions on decisions concerning the award of contracts and to grant the request of the authorities contracting, and permissions required when waivers provided for by the regulations in force;
-to ensure in relation to the regulatory authority of procurement, training, information and the Commission of all the actors of the public order on the rules and procedures applicable;
-to contribute in connection with public procurement regulatory authority for the collection and analysis of data and the compilation of statistics on public procurement;
-to carry out a legal and technical review prior to their approval, procurement projects.

S. 126 - addition related services, the Central Directorate of public procurement includes:-the Division control and Visas;
-Division statistics and Information;
-the training, counselling and Studies Division.
Related services are:-the Office of Coordination and follow-up;
-Office administrative and financial;
-the Bureau of Archives and Documentation;
-the Office of Communication and Public Relations.

Section 7. -Regulation and the Supervision of decentralized financial systems s. branch 127 - the regulation and Supervision of decentralized financial systems branch is responsible for exercising decentralized the authority of the Minister of the economy and finance on the financial systems.
As such, and in accordance with the regulations in force, it shall inter alia:

-ensure the application of the regulation;
-instruct applications for authorization for the exercise of the activities of savings, credit, commitment of signature and submit them to the discretion of the Minister.
-to ensure the control and monitoring of financial systems decentralized by permanent monitoring of the sector;
-ensure the dissemination of the regulatory texts, guides control and monitoring, training of stakeholders on accounting and financial reporting practices;

-propose to the Minister all appropriate measures against any financial system decentralized, any officer, and any other person in the event of violation of the regulations in force on the decentralized financial systems;
-contribute to the development and improvement of the legal framework, accountant and financial regulation applicable to decentralised financial systems;
-ensure the implementation of statistical databases up-to-date, to contribute to the development of strategies for a national policy of decentralized financial systems.

S. 128 - regulation and the Supervision of decentralized financial systems Branch includes:-the regulatory Division;
-the Division of Inspections;
-the Division of statistics and Strategies;
-the administrative and financial Office.

Section 8. -the judicial agency of State art. 129. - under the authority of the judicial officer of the State, the judicial agency of the State is responsible for the regulation of all contentious cases where the State is a party in the judicial or arbitral national and international.
Any action seeking to declare the State creditor or debtor for a cause foreign tax and the estate, shall, except as provided by a special text, be brought under penalty of nullity by or against the judicial officer of the State.
The judicial agency the State is, as such, responsible for:-of the referral to the relevant floors for offences committed to the detriment of the State including embezzlement of public funds, theft and embezzlement;
-for the exercise of proceedings for the recovery of the claims of the State, foreign taxes and fields. In this case, it may issue securities of perception binding;
-the monitoring of the conduct of the trial, the orientation of defence and the decision of the opportunity for the exercise of remedies.
The State judicial agency exercises in addition to a function of Council, expertise and assistance in matters of the law with the structures of the Ministry of economy and finance or at the request of other authorities of the State, public institutions, agencies and other public bodies assimilated.
It can also act along with the legal representatives of the broader public sector undertakings or needed provide them for their legal representation.

S. 130. - the powers given to the judicial officer of the State are, in the case of impediment, exercised by officials of the State of A hierarchy that him are Assistant decision of the Minister of economy and finance.

S. 131 - State judicial agency includes:-the Division of litigation;
-the Division of the Council and the legal studies;
-Division of administrative vehicles and Traffic Accidents;
-the Office of the prosecution and recoveries;
-the Bureau of Documentation and Archives;
-the administrative and financial Office.

Section 9. -the Direction of the automatic processing of Information art. 132 - the Direction of the automatic processing of Information is responsible for the preparation, implementation and control strategies and computer policies of the Ministry of economy and finance.
It provides the secretariat for the Ministerial Committee computer.
As such, it:-directs, optimizes and controls investments of the organizational units of the Department;
-leads and coordinates the project developments of services without own computer Centre;
-ensures the control and coordination of the developments carried out by the computer Centres of the organizational units of the Department including as regards the acquisition of hardware, software, and computer supplies;
-ensures the operation of the treatment to which it is responsible.

S. 133 - the Direction of the automatic processing of Information includes:-the Production Division;
-the Division of the development of the Applications;
-Division of training and Documentation;
-the Office Audit and standards;
-the administrative and financial Office.

Section 10. -Directorate of General Administration and art equipment. 134 - Directorate of General Administration and the equipment is loaded:-management personnel of central services and external services of the Department, with the exception of the customs as well as personal staff placed at the disposal of the Ministry of economy and finance and which fall within other departments (military, gendarmes, police, prison guards, firefighters and health officers);
-follow-up with the Ministry of public service and the Ministry of labour, the recruitment of civilian staff of the Directorates and services of the Department;
-of the representation of the Department in the Supreme Council of the public service, as well as in the joint administrative commissions and organizations professional and socio-professional;
-medical and social issues concerning the staff of the Department other than the customs;
-of the Organization of socio-educational activities (summer camp, sports competitions), the profile of the agents and their families;
-the management of Technical Assistance staff;
-management equipment, furniture and buildings assigned to collective use of central services and the fleet of vehicles of the Department.
-the management operation and equipment of the Directorates and Central Administration services appropriations with no subsidies;
-centralization and the study of the projects to apply for funds from the different directions of the Department and the submission of these projects to review and study the Finance Branch or Directorate of economic and financial Cooperation;
-matters covered by the Protocol and the Organization of international Conferences entrusted to the Department;
-the management of travel titles;
-monitoring of issues of internal and external security of the affected Department buildings;
-reception and orientation of users within the Department;

-for the coordination of the representation of the Department in commercial and cultural events;
-follow-up of the priority action plans emanating from the diagnostic study of the needs of the Department for archiving.

S. 135 - Directorate of General Administration and equipment includes:-the Division of Coordination and monitoring;
-the Division of Personnel;
-the Division of management;
-the Office of Protocol, the Organization of international Conferences and travel management;
-the Office of security, reception and Orientation;
-the Bureau of Archives.

S. 136 - detailed rules for the application of this Decree laid down by orders of the Minister of economy and finance.

S. 137 - shall be repealed all provisions contrary to this Decree, including Decree n ° 2008-642 of June 16, 2008, on the organisation of the Ministry of economy and finance.

S. 138 - the Minister of economy and finance is responsible for the implementation of this Decree which shall be published in the official journal.
Made in Dakar, June 7, 2013, by the President of the Republic: Macky SALL.

The Prime Minister Umrans