The Ivorian Public Treasury effectively succeeded the French Public Treasury in January 1963. In the search for its notoriety, it has undergone changes both in its organization and in its operation.
The major dates that have marked this evolution are the following:
DECEMBER 31, 1959: the French-Ivorian convention made the Ivorian Public Treasury, a service attached to the French Treasury. This agreement related to the relations between the Public Treasury of Côte d’Ivoire and the French Republic for the organization and operation of the services.
DECEMBER 14, 1962: Decree No. 62-457 of 14 December 1962 on the organization of the Treasury of the Republic of Côte d’Ivoire stipulates that from 1 January 1963, and by application of Titles II to IV of the Convention Franco-Ivoirian December 31, 1959 on Treasures, the Ivorian Treasury is erected in a General Treasury headed by a Treasurer Paying General. He had also planned the creation of a General Treasury in Abidjan, Special Treasures in Korhogo, Bouaké and Daloa, a Municipal Recipe in Abidjan and Perceptions instead of Special Agencies.
DECEMBER 26, 1968: Decree No. 68-605 of 26 December 1968 establishing a Public Accounting and Treasury Department, and reorganization of the Treasury of the Republic of Côte d’Ivoire creates a Public Accounting Department and the Treasury.
The services of the Central Administration are divided as follows:
a Central Treasury Accounting Agency which comprises four sub-divisions:
a Sub-Department of Accounting;
a Sub-Department of Expenditure;
a Recipe Branch;
a Sub-Directorate of Accountants Abroad;
a Sub-Department of Credit and External Finance;
a Sub-Directorate of Personnel and Equipment.
The external services of the Treasury include all the public accounting posts placed under the authority of the Central Treasury Accountant. They are divided into:
– direct accounting posts of the Treasury: Departmental Treasuries, Revenue-Perceptions, Perceptions, Municipal Perceptions, Secondary Perceptions, Accounting Posts Abroad;
– Special accounting items in the Treasury: Revenue from Financial Administrations, Revenue Authorities, Advance Payments.
DECEMBER 01, 1971: Decree No. 71-639 of December 1, 1971, replacing the ACCT, the post of Director General of Public Accounting and Treasury. Some formal changes have also been made in the Central Administration, with the creation of new Departmental Treasuries.
Thus, the General Direction of Public Accounting and the Treasury includes:
a) the common services attached to the General Management and placed under the responsibility of the Deputy Director General who are:
– the Subdirectorate of Studies;
– the Personnel and Materiel Sub-Department;
– the Sub-Directorate of Litigation and the Judicial Treasury Agency;
– the Accounting Services Inspectorate with rank of Sub-Directorate.
b) the Public Accounting Department which includes:
– the General Accounting Sub-Department;
– the Sub-Department of Expenditure;
– the Recipe Branch;
– the Sub-Department of Secondary Accountants;
– the Accounting Agency of Diplomatic and Consular Chancelleries with rank of Sub-Directorate;
– Departmental Treasuries with rank of Sub-Directorate.
c) the External Finance and Credit Department, which includes:
– the Credit Sub-Department;
– the Sub-Directorate of External Finance.
AUGUST 17, 1978: Decree No. 78-683 of August 17, 1978 creates a Public Treasury Department headed by a Treasurer Paying General, under the authority of the Minister of Economy and Finance, and the Plan. This decree brings a capital innovation.
As of 1 January 1979, the head of the Ivorian Public Treasury, while retaining the title of Treasurer Paymaster General, with the rank of Director General of Central Administration, no longer held an accounting function. His responsibilities are now shared between four Central Accounting Agencies with the title of Principal Treasuries which are:
– the Central Accounting Accounting Agency;
– Central Accounting Agency for Public Expenditure;
– the Central Accounting Agency for Public Resources;
– The Central Accounting Agency of Diplomatic and Consular Chancelleries.
And External Services distributed as follows:
– Departmental Treasuries headed by Departmental Treasurers;
– Receipts-Perceptions, Perceptions, Municipal Perceptions and Perceptions Secondary that fall under the Departmental Treasuries in whose jurisdiction they are located;
– Accounting posts abroad which report directly to the Central Accounting Agency of Diplomatic and Consular Chancelleries;
– Special Accounting Posts: Revenue from the Financial Administrations (Taxes and Customs), Revenue Authorities and Advance Payments which, depending on the case, are either directly from the Central Accounting Agency or from the Departmental Treasury in which they are located.
A General Inspection and Verification service is created and attached to the Paymaster General Treasurer.
18 FEBRUARY 1981: Decree 81- 138 of 18 February 1981 amending Decree 78-683 of 17 August 1978 on the organization of the Public Treasury and creating:
– a Department of Public Establishments and Local Authorities with two sub-divisions:
the Subdirectorate of Public Establishments;
the Local Authorities Branch.
As well as the following Sub-Directions:
– the Sub-Department of Personnel and Internships;
– the Sub-Department of Equipment, Construction and Equipment;
– the Sub-Directorate of Centralization and Mechanization;
– the Subdirectorate of Litigation.
24 JUNE 1981: Decree No. 81-465 of 24 June 1981 laying down the powers of the Minister of Economy and Finance and organizing its Ministry creates the Directorate General of Public Accounting and Treasury (DGCPT). It includes the following services which are under the direct authority of the Director General:
a) the General Administration Sub-Directorate;
b) the Centralization and Computerization Sub-Department;
c) the Sub-Directorate of Regulation and Litigation;
d) the Treasury Sub-Directorate.
e) the Parastatal Accounting Department, which includes:
– the Department of Accounting Control of National Public Establishments;
– the Accounting Control Department of Local Authorities.
f) the Central Accounting Accounting Agency;
g) the Central Accounting Agency for Public Expenditure;
h) Central Public Accounting Agency;
i) the Central Accounting Agency for Diplomatic and Consular Chancelleries;
j) Departmental Treasuries and Perceptions.
The title of Treasurer Paymaster General is deleted and replaced by the Director General of Public Accounting and Treasury.
JULY 04, 1984: Decree No. 84-849 of July 4, 1984 confirms the creation of the General Directorate of Public Accounting and Treasury and its various services.
However, it brings an innovation: the creation of the General Inspectorate of the Treasury.
Since 1990, reforms have been implemented and have allowed the General Directorate of Public Accounting and Treasury to broaden its field of competence to certain areas namely:
– the animation of the financial and monetary markets;
– the insurance sector;
– management of the public debt.
The management of these areas has resulted in the attachment to the General Directorate of Public Accounting and the Treasury of two Directorates: the Insurance and Stock Exchange Department and the Public Debt Department respectively in 1992 and 1997. .
In addition, a reform aimed at providing the Public Treasury with a renovated accounting system has been initiated. It will have to allow in its computer component (ASTER) to achieve the following objectives:
– accelerate accounting integration at the central level;
– allow better budget monitoring;
– ensure the regular production of management accounts of public accountants;
– produce a balance of the Treasury accounts, a Treasury dashboard and reliable and transparent summary documents.
16 MARCH 1992: Decree 92-115 confirms the creation of a General Directorate of Public Accounting and Treasury and its various services, and brings some innovations at the level of Central Services and External Services.
a) At the level of Central Services:
– the Regulatory and Litigation Sub-Directorate has been established as a Judicial Treasury Agency;
– the Treasury Sub-Directorate becomes the Treasury Directorate for Monetary and Banking Affairs;
– The Insurance and Stock Market Department reports to the Treasury.
(b) At the Field Service level:
– Recipes-Perceptions, Perceptions, Municipal Recipes and Secondary Perceptions are the Departmental Treasuries in which they are located;
– Accounting Agencies of National Public Establishments (EPN) report directly to the Parápublic Accounting Department;
– Accounting posts abroad report directly to the Central Accounting Agency of Diplomatic Chancelleries;
– the Special Accountants’ Posts: Receipts from the Financial Administrations (Taxes and Customs), Revenue Authorities and Advance Authorities are, depending on the case, either directly from the Central Accounting Agency responsible, or from the Departmental Treasury in the field of which they are located.
In addition, the decree confers on the Departmental Treasurers the rank of Director of Central Administration.
They are appointed by decree of the Council of Ministers on the proposal of the Ministry of Economy and Finance.
Subordinate Accountants are appointed by order of the Minister for the Economy and Finance on the proposal of the Director General of Public Accounting and Treasury and possibly after the opinion of the Ministers or Directors General of the Financial Administrations concerned.
OCTOBER 08, 1997: Decree 97-582 of October 08, 1997 reorganizes the Public Treasury Administration.
This decree is very important because it introduces changes and innovations within the Treasury.
He reorganizes the Treasury as follows:
A) Services directly attached to the General Management:
– the General Inspectorate of Public Accounting and the Treasury;
– the Study Cell;
– the Cell of Technical Advisers;
– the Training and Documentation Center;
– the Sub-Directorate of Informatics;
– the ASTER project group;
– the Sub-Department of Human Resources and General Resources.
B) Central Services include:
1) Non-Accountable Positions:
– the Judicial Treasury Agency;
– the Treasury Department;
– the Insurance Department;
– the Public Debt Department;
– the Department of Parapublic Accounting.
2) The Central Accounting Posts or the Main Accounting Offices of the State include:
• the Central Treasury Accounting Agency;
• the General Revenue of Finance;
• the General Treasury Department;
• the General Treasury for the Foreigner;
• the Public Debt Accounting Agency;
• the Accounting Agency for Contentious Claims.
C) Deconcentrated Accounting Posts:
• the Regional Treasury of North Abidjan;
• the Regional Treasury of South Abidjan;
• Regional Treasuries and Departmental Treasuries for the management of delegated credits;
• Principal Treasuries;
• Municipal Treasuries;
• Payrolls abroad.
D) The Accounting Agencies of National Public Establishments (EPN) held by Accountants.
E) Special Accounting Posts made up of the Receipts of the Financial Administrations and held by Receivers.
F) The Régies:
at. The Régies Abroad,
b. Revenue Authorities and Advance Payments.
The innovations introduced by Decree 97-582 of October 08, 1997 are as follows:
The General Director of the Treasury and Public Accounting is assisted by two Deputy General Managers;
Moreover, it integrates in the field of competence of the Public Treasury, the Management of the Debt hitherto entrusted to the CAA (Caisse Autonome d’Amortissement);
In addition, he creates:
– a Study Unit;
– a Training and Documentation Center.
the Accounting Accounting Agency (ACCC) becomes the Central Treasury Accounting Agency (ACCT);
the Accounting Agency for Public Expenditures (ACCDP) becomes the General Treasury Treasury (PGT);
the Central Accounting Agency for Public Resources (ACCRP) becomes the General Revenue Statement (RGF);
the Central Accounting Agency for Diplomatic and Consular Chancelleries (ACCCDC) becomes the General Treasury for Foreigners (TGE);
The Central Accounting Accountancy Agency, the Central Accounting Agency for Public Expenditure, the Central Public Accounting Agency, the Central Accounting Agency for Diplomatic and Consular Chancelleries become devolved services of the Public Treasury and take the name of general accounting positions;
The Departmental Treasuries of regional chiefs become Regional Treasuries;
Perceptions with a certain volume of operations now bear the name of Principal Treasuries, managed by Principal Treasurers with the rank of Assistant Director of Central Administration;
Treasurers and Municipal Treasurers with the rank of Head of Service;
From this decree, State Accountants abroad are systematically attached to the network of Public Accountants; their accounting is centralized by the General Treasury for the Foreigner;
This decree finally creates two new structures:
– the Public Debt Accounting Agency (ACDP);
– the Accounting Agency for Contentious Claims (ACCC).
04 MAY 2001: the decree n ° 2001-210 of May 4, 2001 organizing the Ministry of the Economy and Finances.
The major innovation of this decree with regard to the organization of the Public Treasury, is the creation of the Comptables Comptables Agency.
15 MAY 2007: decree n ° 2007-468 of 15 May 2007 on the organization of the Ministry of Economy and Finance
The innovations introduced by Decree No. 2007-468 of May 15, 2007 are as follows:
– the division of the General Treasury and Public Accounting departments into two main groups: central services and deconcentrated services;
– Changes in the remit of certain departments and services, the creation of certain departments and services
and the renaming of other directions and services.
June 30th, 2008: the decrees n ° 616 / MEF / DGTCP / CE of June 30th, 2008, n ° 617 / MEF / DGTCP / CE of June 30th, 2008 and n ° 618 / MEF / DGTCP / CE of June 30th, 2008 relating respectively treasuries, treasuries and determination of the Financial Circumscriptions of the State.
23 December 2014: Decree No. 2014-864 of 23 December 2014 on the organization of the Ministry to the Prime Minister, in charge of Economy and Finance.
Decree on the organization of the Ministry in charge of Economy and Finance