Règlement ECW/EXTRAAFC/IV/4B · REVISED FINANCIAL REGULATION- 2021

Règlement financier révisé de la CEDEAO adopté en 2021, publié en version 3 sous la référence ECW/EXTRAAFC/IV/4B. Il fixe les principes de bonne gestion financière, les périodes budgétaires, les responsabilités et délégations des organes et officiers financiers de la Communauté. Il organise les ressources de la CEDEAO (prélèvement communautaire, fonds extérieurs, dons), leur administration, la préparation, l'exécution et le contrôle du budget.

ECOWAS

ECOWAS COMMISSION

COMMISSION DE LA CEDEAO

COMISSÃO DA CEDEAO

ECW/EXTRAAFC/IV/4B

Original: English

PUBLISHED VERSION 3

REVISED FINANCIAL REGULATION- 2021

/REG.13/12/18

CHAPTER I: GENERAL PROVISIONS ... 8

PART I: PURPOSE, SCOPE AND DEFINITIONS ... 17 Article 1: Purpose and Scope of Application ... 8 Article 2: Rules of Interpretation ... 8 Article 3: Definitions ... 9 Article 4: Authority of the Regulation ... 9

PART II: FINANCIAL PERIODS ... 16 Article 5: Period for the Budget ... 16 Article 6: Period for Project Budgets ... 16

PART III: PRINCIPLES OF SOUND FINANCIAL MANAGEMENT ... 17 Article 7: General Principles ... 17 Article 8: Principles of Transparency ... 18 Article 9: Conformity/Compliance with this Regulation ... 18 Article 10: Duty to Report Irregularities ... 19 Article 11: Exercise of Discretion in Applying Article 10 of this Regulation. 19 Article 12: Review of Discretionary Action ... 19 Article 13: Breach of Financial Discipline ... 19

CHAPTER II: ACCOUNTABILITY, RESPONSIBILITIES, DELEGATION AND LIABILITY ... 20

PART I: ACCOUNTABILITY IN FINANCIAL ADMINISTRATION ... 20 Article 14: Council of Ministers ... 20 Article 15: The President of the Commission ... 20 Article 16: Administration and Finance Committee ... 20 Article 17: Commissioner for Finance ... 21 Article 18: Heads of Institutions, Departments, Agencies and Offices ... 21 Article 19: Directors of Finance of Community Institutions ... 21 Article 20: Heads of Finance of ECOWAS Institutions, Agencies and Offices ... 21 Article 21: Personal Responsibility ... 22

PART II: ROLES AND RESPONSIBILITIES IN FINANCIAL ADMINISTRATION ... 22 Article 22: The Council ... 22 Article 23: The Parliament ... 22 Article 24: Audit Committee of the Council ... 22 Article 25: Administration and Finance Committee ... 23

Article 26: Auditor General ... 24 Article 27: The President ... 24 Article 28: Management Committee ... 25 Article 29: Commissioner for Finance ... 25 Article 30: Budget Vote Controllers ... 27 Article 31: Fiduciary Duties of Management and ECOWAS Officials ... 28

PART III: DELEGATION OF AUTHORITY ... 29

Article 32: Principles and Process of Delegation ... 29 Article 33: Enforcement and Revocation of the Delegation of Authorities ... 30

PART IV: LIABILITY OF FINANCIAL AND NON-FINANCIAL OFFICERS ... 30

Article 34: Liabilities of Chief Executive Officer and Head of Institution ... 30 Article 35: Liabilities of the Budget Vote Controllers and Budget Managers ... 31 Article 36: Liabilities of Finance Officers ... 31 Article 37: Liabilities of Imprest Holders ... 32 Article 38: Liabilities of All ECOWAS Non-Finance Officers ... 32 Article 39: Sanctions for Financial Liability ... 32

CHAPTER III: RESOURCES OF ECOWAS ... 33

PART I: REVENUE OF THE COMMUNITY ... 33

Article 40: Sources of Revenue of the Community ... 33 Article 41: Recording of Community Revenues ... 34 Article 42: Assessment and Administration of Community Levy ... 34 Article 43: Community Levy Attributable to Institutions ... 35 Article 44: External Funds or Development Partner Funds ... 36