Part 11
General Provisions

Article (52)

The Minister, Competent Minister and Secretary-General of the Department may delegate, in writing, any of their powers provided for in this By-law to any senior staff in his Department, to the Governor or to the District Manager, as the case may be.

Article (53)

No change, amendment, modification or addition in any form shall be permitted in any accounts, documents or financial records. However, in case of making a mistake, it shall be permitted to make the necessary correction according to accounting settlements. If the correction does not require that, the erroneous data shall be crossed out in red and the correct particulars shall be written down in blue together with the signature of the official next to the correction.


Article (54)

With due observation to the provisions of any other law, in case of embezzlement, loss of public funds, manipulation or forgery in financial documents, records or vouchers or in any other document, the following measures shall be taken:

1. The Competent Minister shall notify the Minister immediately thereof and shall take the necessary measures including investigations and formation of the necessary committees as well as to provide the Minister with the results of such measures.

2. The Minister, if necessary, may form a special investigation committee in which the Ministry, the Audit Bureau and the concerned Department shall be represented in order to re-investigate or to complete the investigations. This Committee should submit the result of its investigations to the Minister.

Article (55)

The financial and accounting embezzlement and manipulation cases shall be debited against the concerned employee provided that they should be settled in the light of the final decision issued by the competent party.

Article (56)

1. If it was not possible for the Competent Minister to determine the responsibility for any shortage or loss in the public funds, such shortage or loss shall be crossed out as follows:

   1. By a decision from the Competent Minister if the amount does not exceed two thousand (2000) Dinars.

   2. By a decision from the Minister, upon the recommendation of the Competent Minister, if the amount exceeds two thousand (2000) Dinars and does not exceed three thousand (3000) Dinars.

   3. By a decision from the Prime Minister, upon the recommendation of the Minister, if the amount is more than that.

2. For the purposes of implementing paragraph "a" of this Article, the public funds mean the money and similar items thereto such as stamps, but they do not cover supplies.

Article (57)

The closing account of the fiscal year shall be prepared during the immediately following year.


Article (58)

The Minister shall issue the necessary instructions for the implementation of the provisions of this By-law, including:

1. Determining the instruments, documents and records and the procedures pertaining to the collection of revenues and to expenditure contracting, liquidation and expending thereof, the advances, deposits in trust, management of cash and management of governmental debt, defining the period required for keeping same, and determining the procedures relative to their destruction and the committees to be formed for this purpose.

2. Organizing and registering accounts and the procedures pertaining thereto and controlling same as well as the periodical reports thereon.

Article (59)

"The Financial By-law" No. (38) for the year 1978, as amended, shall be repealed provided that the instructions issued pursuant thereto shall remain effective until they are substituted according to the provisions of this By-law.