Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: drupal_get_query_parameters(): Implicitly marking parameter $query as nullable is deprecated, the explicit nullable type must be used instead in /home/budget/public_html/includes/common.inc on line 417
Deprecated: _format_date_callback(): Implicitly marking parameter $matches as nullable is deprecated, the explicit nullable type must be used instead in /home/budget/public_html/includes/common.inc on line 2174
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: UpdateQuery::expression(): Implicitly marking parameter $arguments as nullable is deprecated, the explicit nullable type must be used instead in /home/budget/public_html/includes/database/query.inc on line 1143
Deprecated: MergeQuery::expression(): Implicitly marking parameter $arguments as nullable is deprecated, the explicit nullable type must be used instead in /home/budget/public_html/includes/database/query.inc on line 1419
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29 Direction Générale du Budget - Comptable public
https://budget.gouv.ml/?q=glossaire/comptable-public
Tout agent public régulièrement habilité pour effectuer, à titre exclusif, au nom de l’Etat ou d’une administration publique, sous sa responsabilité personnelle et pécuniaire, des opérations de recettes, de dépenses ou de maniement de titres, soit au moyen de fonds et valeurs dont il a la garde, soit par virement interne d’écritures, soit par l’intermédiaire d’autres comptables. Il est aussi chargé de la tenue des écritures comptables qui reflètent les opérations effectuées.
Le régime de responsabilité du comptable public s'applique, sans préjudice des sanctions civiles, pénales et administratives qui peuvent lui être infligées.
Le comptable de fait, c’est-à-dire, toute personne qui manie des deniers publics sans habilitation, est soumis aux mêmes obligations et responsabilités et est passible des mêmes sanctions que les comptables publics. en Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29
Deprecated: Constant E_STRICT is deprecated in /home/budget/public_html/includes/errors.inc on line 29