Decree No. 2005-003 of 4 January 2005 establishing the General Regulation on the Accounting of Budget Execution of Public Bodies (RGCEB)

Decret n.2005-003 du 4 janvier 2005 portant reglement general sur la comptabilite de l'execution budgetaire des organismes publics

Overview

This decree is the general regulation governing the accounting of budget execution for public bodies, implementing the LOLF. It defines the roles of authorising officers and public accountants, expenditure and revenue execution procedures, and public accounting rules. It is a foundational secondary instrument for budget execution and the accounting treatment of public investment spending.

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