CEMAC Directive No. 02/11-UEAC-190-CM-22 of 19 December 2011 on the General Regulation of Public Accounting

Directive n°02/11-UEAC-190-CM-22 du 19 décembre 2011 relative au Règlement Général de la Comptabilité Publique

Overview

Harmonises public accounting across CEMAC members, defining the roles of authorising officers and public accountants and the rules for recording budget execution, including capital spending. Referenced by Equatorial Guinea's own budget-execution rules and cited in the annual State Budget Laws as directly applicable community law.

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