Procedures for Implementing Financial Conventions Against Local Authorities and Public Institutions
The Ministry of Finance determined the procedures for implementing financial penalties issued under final court rulings against local authorities, public administrative institutions, and similar public entities as part of the implementation of the provisions of Article 111 of the 2025 Finance Law.
This clarification is under the provisions of Law No. 22-13, amending and complementing the provisions of Law No. 09-08 of February 25, 2008, relating to the Code of Administrative and Civil Procedure, and based on the decision issued by the Finance Minister on January 20, 2025, in addition to the Memorandum No. 353 of February 20, 2025.
In its correspondence addressed to the treasurers and public accountants within the regional jurisdiction, reviewed by Echorouk, the ministry confirmed that the aforementioned memorandum includes clear directives regarding the implementation of these financial convictions. However, despite its issuance, inquiries and requests for clarification from some treasurers continue to be recorded, necessitating the issuance of additional clarifications to avoid any misinterpretation or discrepancy in application and to ensure the implementation of judicial rulings under the law.
The correspondence emphasised the necessity of filing financial conviction files by judicial bailiffs with the provincial treasury departments, along with the abstention report and all documents stipulated in the applicable regulatory texts. The letter explained that files filed before the issuance of the reference ministerial decision are also subject to its provisions, and enforcement procedures are completed accordingly.
The Ministry also indicated that the implementation of financial convictions includes all final judgments and decisions that have not been statute-barred and have exhausted the amicable enforcement phase. The file must be accompanied by a refusal report, which is mandatory.
Implementation also includes all final judgments and decisions that have not been subject to the statute of limitations and have exhausted the amicable execution phase. This means that the file must be accompanied by a mandatory refusal report. In cases where the disbursing authority fails to respond to the Treasurer’s request to specify the category or transaction concerned with the expenditure, or when appropriations are insufficient or non-existent, the Treasurer shall determine the category based on the content of the judgment or judicial decision.
If the disbursing authority fails to respond to the Treasurer’s request to specify the subcategory or transaction for which the expenditure is being paid, or if sufficient appropriations are not available, the Treasurer shall determine the category based on the content of the judgment or judicial decision. In cases where it is not possible to determine the category or transaction, deductions shall be made according to the following order: Title 2 first, then Title 4, and finally Title 3. If the appropriations remain insufficient to cover the amount of the judgment, the Treasurer must notify the Ministry’s offices without delay.
At the end of its correspondence, the ministry called on central, main, and state treasurers to prepare quarterly reports, under the attached standardised form, detailing the status of the enforcement of compulsory financial convictions. It also emphasised the need for strict implementation of the provisions of this memorandum and expedited communication of it to all those involved in implementation within their jurisdiction, while reporting any obstacles that may hinder the implementation process.
