The expenditure execution procedure shall comprise 2 (two) phases:
- the administrative phase falling within the powers of the authorizing officer and includes commitment, validation and ordering;
- the accounting phase falling within the powers of the accounting officer of the local authority and consists in paying expenditure.
Official text
Spot-checked
In force from 24 December 2019
Source page 105
Section 445 of the Law No 2019/024 of 24 december 2019 bill to institute the general code of regional and local authorities/akn/cm/act/loi/2019-12-24/2019-024