Part 3
Public Funds Revenues and other Collections

Article (18)

The public funds shall be collected after the realization of same.

Article (19)

The public funds shall be collected by the competent financial employee in his ex-officio capacity vide collection receipts whether these receipts are main or sub receipts, or vide established forms of licenses or established financial vouchers with serial numbers.

Article (20)

The competent employee shall prepare the "collection order" comprising the realized amount, relevant account name and the name of payer who should have to write his full name and signature.

Article (21)

The "collection order" should be submitted to the Internal Auditor of the Department who should audit the particulars mentioned therein and complete any shortage. Then he should sign it, stamp it with the official seal and write his full name as a confirmation by him of the correctness of the particulars mentioned therein.

Article (22)

The "collection order" shall be submitted to the Cashier who shall receive its value vide the "collection receipts" prepared in the payer's full name, prepared in clear writing together with an adequate description of the purpose for which the amount is collected. He shall hand over the first copy of the receipts to the payer, attach the second copy to the collection order and the third copy shall be kept in the counterfoil of the book.

Article (23)

The second copy of the "collection receipts" shall be transferred to the bookkeeper of the general journal (the cash book) who shall reconcile the total sum shown in the "collection order" with the collection receipts. Upon being reconciled, the receipts shall be recorded in the general journal as per the serial numbers of the collection receipts in accordance with the double entry method. If there is a discrepancy in the sum, he should report it to his direct supervisor who, in turn, should verify the matter and take the necessary action.

Article (24)

The bookkeeper of the general journal shall compute it at the end of each day and ensure the correctness of the entries.


Article (25)

The second copy of collection receipts, supported by the collection orders, shall be transferred at the end of each day together with the first copy of the general journal, to the employee concerned with the subsidiary ledgers (classification tables) to post the particulars of the collection orders to the respective accounts thereof and to reconcile the totals thereof with the total of the journal.


Article (26)

1. The bookkeeper of the general journal shall, at the end of each month, compute it and post the totals of the monthly transactions of each account to the general ledger.

2. The monthly trial balance shall be carried out by the methods of the totals and balances in a book provided for this purpose.

Article (27)

The Department's accountants shall submit the accounting statement (first copy) of the general journal (the cash book) or the "consignment" approved by the direct supervisor or the administrative officer in the Department, accompanied by the counterfoils of the books of the receipts, together with the cash amounts or deposit vouchers (bank deposit slips) whose amount should be equivalent to the amount of the statement at the end of each day, to the Accountants of the Ministry of Finance in the different centers, supported by the collection order in order to be signed, receive its amount and duly record it.

- This Article has become in this manner after the word "approved" is added after the phrases "of the general journal (the cash book) or the "consignment"", pursuant to Instructions No. (1) for the year 1998, as amended.

Article (28)

The accountant of the Ministry of Finance shall, upon his receipt of the accounting statement and enclosures, take the following measures:

1. Submit it to the collections checker who should do the following:

   1. Check the accounting statement and the counterfoils of the books of the receipts, licenses and vouchers and also the deposit vouchers (bank slips) and reconcile them with the information shown on the accounting statement.

   2. Ascertain that the receipts serial numbers with the licenses and vouchers are correct and reconcile the final total of the accounting statement with the total of the collection order and deposit vouchers.

   3. Ascertain that there are no mistakes or cross-outs in the writing and filling of receipts. In case there are any, they should be signed by the cashier and his direct supervisor or the administrative officer.

   4. Ascertain that the collected amounts have been deposited in the bank on up-to-date basis.

   5. Make a periodical reconciliation of the volume of collections for the identical periodical spans.

   6. Stamp, sign and write the full name of the checker on the last used copy of the receipts, vouchers or financial licenses in order to pursue the serial numbers in the subsequent accounting statements.

   7. Stamp, sign and write the full name of the checker on the accounting statement and the collection order as a confirmation of his carrying out the checking and correction of the information.

2. Prepare the collection receipts in the value of the statement.

3. Transfer the second copy of the collection receipts attached with the collection order to the bookkeeper of the general journal in order to record it.

4. Transfer all of the second copies of the collection receipts, supported with the collection orders together with the first copies of the general journal to the bookkeeper of the subsidiary ledger who should post the contents thereof in accordance to their chapters and articles in the General Budget Law.

Article (29)

The accountant of the department shall, at the end of each month, compute the columns in the subsidiary ledger (classification tables) and shall verify them with their total column in the general journal as step one to arrange the monthly accounting summary together with its substantiation. The first copy shall be sent to the General Accounts Department at the Ministry of Finance not later than the first week of the following month.

Article (30)

An account shall be opened in the name of "Deposits in Trust of Collectors" in the general journal and shall be recorded therein the consignments value received by the cashier from the collectors. A special account shall be opened in the subsidiary ledger for the deposits in trust of each collector if collections are made in favor of other departments, but if deposits in trust are collected in favor of the General Revenues Account, they should be recorded in favor of the relevant chapter and article.

Article (31)

The account of the "deposits in trust of collectors" shall be closed by an issue voucher (other payments) duly prepared and its value received vide funds receipts in favor of other departments' deposits in trust.

Article (32)

The collector shall receive the books of the receipts and the register of those charged prepared by the competent employee.

Article (33)

The collector shall collect funds and receive them from those charged vide funds sub-receipts in two copies. The first copy shall be given to the payer and the second shall be kept in the counterfoils of the book of the receipts.

Article (34)

The collector shall prepare the consignment in three copies of the sums he receives at the end of each day in accordance with the serial numbers of collection receipts. He shall submit them, together with cash or deposit slips (bank deposit slips) to his immediate supervisor.


Article (35)

The consignment, in its three copies, shall be checked by his direct supervisor by verifying its content with the second copy of the receipts and to verify the cash and deposit slips with the total amount. He shall then prepare a receipt voucher of the amount and have it stamped and signed by his direct supervisor on the last used receipt of the book, consignment and collection order as a confirmation of the correctness of the information.

Article (36)

The collector shall submit the second copy of his consignment, after verification, together with the full cash amount or deposit slips (bank deposit slips) to the cashier of his department to receive the amount vide the collection receipts. The cashier shall confirm the number of the consignment and attach it with the second copy of the collection receipts.

Article (37)

The collector shall submit the first copy of the consignment to the accounts clerk (bookkeeper of the realizations record) at the end of each day. He shall, then, post the whole contents of the consignment to the account of fund payers. He shall, daily, verify the total of the consignment with the relevant account of the collector's collections in trust in the subsidiary ledger.

Article (38)

The collector shall keep the third copy of the consignment and the collection receipts.

Article (39)

The accounts clerk (realizations record bookkeeper) shall prepare a list of the names of those charged who paid part of their dues periodically and shall hand it to his direct supervisor in order to inquire from the collector about the reasons of not making full payment of the realized amount and the accounts clerk shall be held responsible for any negligence or default.


Article (40)

The collector shall submit the book of the receipts to the competent employee after being used in order to deduct it from his custody. The collector may not use more than one book of receipts at one time.

Article (41)

The collector shall not collect from those who are not charged and mentioned in his list or his collection department.

Article (42)

The public funds received from any company, corporation or any authorized party, shall be transferred to their special accounts at the approved banks.

Article (43)

The cashier or the collector may not delay the transfer of the public funds or dispose of them by any means under the penal liability.

Article (44)

1. The collected funds shall be refunded in the following cases:

   1. If the legislation allows their refund.

   2. If they are levied by mistake in a current fiscal year, they shall be refunded from the same account to which it is credited. If they are levied by mistake in previous fiscal years, they shall be refunded on the basis of refunds from the previous years revenues item according to the General Budget Law or to the one it delegates.

   3. If they are collected unjustly, they shall be refunded by a decision from the Minister of Finance or the person he delegates.

2. The revenues shall not be refunded after destruction of the collection receipts under which they are received except by a decision from the Minister.

Article (45)

All types of revenue collections shall be verified at the departments, corporations, companies and other parties authorized to collect same to ensure that the collection is made at the fixed times and in accordance with the laws and regulations in force.

Article (46)

1. The cashier may not keep, under any circumstances, collections that exceed (200) Dinars except with the written approval of the Minister of Finance.

2. The cash balances of the collections that exceed (200) Dinars which the cashier may keep shall be fixed by the Minister of Finance upon a recommendation from the Competent Minister. Every Department shall state the average daily cash to define such balances according to the provisions of the Financial By-law.

3. With due observance to the provisions of paragraph (b) of this Article, the Minister of Post and Communications shall fix the ceiling of stamps, postal vouchers and other papers of financial value which can be kept by the directors and staff of post offices.

4. The Department should provide the cashier with a safe box to be fixed with cement m a safe place to keep the public funds, stamps, postal vouchers and other papers of financial value.

5. The duplicate key of the safe boxes shall be kept in especially-designated safe at the Ministry of Finance or its Directorates at the Governorates, as required. No change or modification on the keys of the safe boxes shall be permitted save with the knowledge of the Ministry of Finance.

Article (47)

The financial employee must submit a notarial guarantee certified as per the adopted guarantees system. The head of the financial unit shall be responsible for taking these guarantees and check them every six months to ensure that they are valid and the guarantor is solvent. The guarantees shall be prepared under the direct supervision of the Secretary-General of the Department provided that the Department shall bear its part of the expenses of the guarantee.

- This Article has become in this manner after its ex provisions were superseded by the current provisions pursuant to By-law No. (1) for the year 1998 as amended. The ex provisions have stipulated as follows: "The financial employee must submit a notarial guarantee certified as per the adopted guarantees system. The head of the financial unit shall be responsible for taking these guarantees and check them every six months to ensure that they are valid and the guarantor is solvent. The guarantees shall be prepared under the direct supervision of the Secretary-General of the Department and could be supported or replaced by an insurance policy after the approval of the Minister of Finance provided that the Department shall bear its part of the expenses of the policy or guarantee."


Article (48)

1. The Minister of Finance should be informed in writing of any in-cash or in-kind assistances, grants or donations made to any Department.

2. The value of in-kind assistances, grants or donations shall be evaluated by a committee formed by the Competent Minister comprising the Ministry of Finance, Audit Bureau and the relevant Department, provided that they shall be entered and taken out from the relative Department's records vide proper vouchers and shall be issued for the purpose for which they are presented under the Competent Minister's supervision.

3. This in-kind assistances, grants or donations, after their receipt by a take over committee, shall be entered vide an entry voucher prepared as per the adopted by-laws of supplies in force.

- This Article has become in this manner after the phrase "Minister of Finance" stated in it was superseded by the phrase "Competent Minister" pursuant to Instructions No. (1) for the year 1998, as amended.


Article (49)

1. Cash assistances, grants and donations made to Departments without protocols determining the ways of spending therefrom shall be credited to the General Revenues Account.

2. The Department that obtains cash assistances, grants or donations based on protocols with external governments, corporations or organizations should transfer them to the Ministry of Finance to record them as deposits in trust in the name of that Department. The methods and procedures of collection, recording and expending thereof shall be subject to the provisions of the Financial By-law in force.

Article (50)

The cashier should deposit the collected funds in the bank in the same day and his direct supervisor should ensure same except in the cases approved in writing by the Minister of Finance.

Article (51)

In the exceptional cases where he is obliged to receive amounts bigger than the limit allowed to be kept whereby he becomes unable to deposit them in the bank, the cashier should advise his direct supervisor in order to take the necessary precautions and to ensure that the amount shall be deposited in the bank by the following day's morning.


Article (52)

When the collections represent deductions from an issue voucher, the collection order shall be prepared by the person who prepared the issue voucher or who has made the deduction and to have it signed and stamped. The expenditures checker should check the contents of the collection order and to have it signed and stamped in order to duly prepare the receipt vouchers.


Article (53)

The head of the Department should ensure that the functions of an issue clerk, cashier, collector, checker of a bank account and a process controller shall not be represented in one employee irrespective of the reasons and under no circumstances.

- This Article has become in this manner after the phrase "process controller" is added according to Instructions No. (1) for the year 1998, as amended.


Article (54)

The collections checker shall keep a list of the names of Departments and Accountants who pay-in to him their collections, together with an outline of the types of collections paid-in by them in order to follow up their collections without delay and he should report any delay to his direct supervisor.

Article (55)

1. Accuracy and clarity should be observed upon filling out the financial forms, receipts, licenses and vouchers and not to resort to the cancellation thereof except in the cases of errors in writing their amounts. The cancellation shall be carried out by impressing the stamp "Cancelled", and drawing two crossed lines on each copy of the receipts or vouchers as well as to write down on each copy the reason of cancellation and to be signed by the employee who made the cancellation and his direct supervisor, provided that all the cancelled copies are retained in the book of the receipts.

2. When spotting any mistake in the preparation of the particulars of the financial vouchers and forms, save the "collection receipts", other than those stated under paragraph (a) above, the error shall be corrected by the employee who has prepared them. The correction shall be made by crossing out the error in red ink and to re-write the correct particulars in blue ink and to sign next to it by the one who has made the correction.