Handbook on General Accounting and Administrative Procedures: Applicable to the public administration of DRC

The purpose of this first edition of the handbook on general public accounting and administrative procedures was to provide guidance on the need to adopt the internal control mechanisms used in the private sector, whose impact on the management of this sector is well established. To this end, an accounting framework applicable to the public sector was defined. This framework differs from the one established by Decree No. ... setting forth the general chart of accounts for the public sector for the simple reason that the guidelines set forth in that decree were a carbon copy of the provisions reserved for general accounting in the private sector. We have emphasized the need for public accounting to meet the objective of "efficiency in budgetary management" because the primary concern of any government is to ensure the continuity of public services for its citizens. We have also highlighted the need to define a framework of administrative procedures to better establish the concept of accountability in the management of public resources at every level.