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ظهير التنظيم المالي للجماعات المحلية
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bQ jT X1.09.02 QOU22 U1430)18 jGa2009fdG H ( bQ45.08.JYh G Yd G dH G
hCG dG
eY eja H
jJ ` dG
:hCG IOG.JYh G Yd G dG j EG fdG Gg j
IOG2::j d IG UdGh fdG Gg de M OGj
-;jhdG YGh jG YGh bEGh ddGh G :G YG
- ;G YG Yh G H cG hdG :YG
-edGh G j e G e bEG hCG ddG eY GdG :dH eBG
jG YG j e YG G FQh dbCGh dG j e
GTHh ,Hd jG YG j e HdG dY eY GdGh jhdGh
Y j e YG FQh QhG YL j e QhG
hdG j e G H cG hdG FQh G YG
;WG j e WG FQh G H cG
-G Yd edG SGh YG HdGh YG RG :RG
;JYh
-h YG Gh bEG hCG ddG h G G :hGdG G
;WG h YG h G H cG hdG
-dbCGh dGh d dH Y j e hCG NGdG jRh :jUdG S
Yd dH bEG hCG ddG eY hCG GdGh YGh jG YGh
.jhdG
157
EDITION SPECIAL 17/04/10 11:32 Page 157
dG dG
fGGhCG dG
eY Oe
IOG3: ,de S d dH ,L PDjh Qj dG KdG g fGG.YG hCG G YG h OQGe
IOG4: Jh jj a dG dG J31.dG f e jO
IOG5:MG fdGh dG bJG :dGG GdG de J CG .eGdG NdGh GdG GOYGh
IOG6::FL Y fGG J
-;dG hCG NGG j a AGS dG Y a QJ hCG AG
-SGh d IUG OQGG L jh dG H j dG AG
.LC N dG
UN HMh e fGe Y dP EG aVEH fGG J CG h
IOG IOfi g M10 IOG jZ EG j eh13.H
.FL fRGe fGG J CG jh
.dG AH UQ Lh hCG AG jJ Fa X GPEGh
.hCG AG f He dG AG NGe SG Rj h
ah H UG HGh G fGGh fGG fRGJ QJ
.J H O c
IOG7:jJ ah SCGh Gah a EG J GHCGh ha dGh OQGG QJ.dH G jRdGh NGdG jRd e QGH OGYEG j dG fGG
IOG8:AG dCJ gJ dG NGG H e d Ne UQ .G fGGh fGG e hCG
158
EDITION SPECIAL 17/04/10 11:32 Page 158
QWEG dch G fGGh fGG QWEG dG AG e d Ne UQ
.UG HG
IOG9:Yd dH fGG NJ OhM dH eGdG J CG j.JYh G
eGh dG AbG Y UH fGG GOYG aJ Y eGdG g bJ
.Xd dH dG UG aJh
IOG10:.NGdG jRd QGH G fGG
dH J dG dG d dG dG G fGG QJ
.ILCG AGOCG He eN J EG hCG S fEG EG SSCG H Wf j dGh jG
e J c L e dG fh NGe Y hCG AL G fGG Jh
FGO J jh .dG d IUG OQGGh dG f Y ,K AL ,iNCG L
.fRGe
G hdG f W bGJh Jh Y Ojh G fGG h
.fGH
AG dG SH Qe d fl aH dG NGe jc Y Vjh
.fGG e hCG
f jd ,AT c b ,Ua d dH dG NGe G FdG eCG
.fGG NGe e bdG Qjh dG
dG AG Qe d dG d IUG OQGG jc Y Vjh
.fGG e
IOG11::UG HG J
-Hd Gf fGG Fe jH LGQOEG dG dG H EG eEG
;dGh NG H dOe S bd hCG UG
-de S e gQGSG Vh UG YH MG e Y H EG eEGh
;iNCG EG
-GdG H hO S Y jj e Y Y KCH MG EG eEGh
.dG
159
EDITION SPECIAL 17/04/10 11:32 Page 159
:j e Y UG HG J
-;UN QeC IUe HM
-.G e dG HM
IOG12:G jRdGh NGdG jRd e QGH UN QeC IUe HM
.G hG GJ ,dH eBG j SG efH Y AH dH
U jd IUG JG NGG a J UN QeC IUG HG EG
.NGG g d N dG SGh dG e e
.fGd dG G GjdG e Qj
e hCG NGdG jRh e NH Y G NGG OhM AGOCG GOYG Jh
.Y j
Gg OhM aVEG GOYG a ,GjdG J Y G NGG CG J GPEG
.FdG
jRdG ITCJ H ,UN QeC UG G GJ Y NGdG jRh Oj
.dH G
dGG dG dG EG UN QeC UG G IaG dG OQGG MJ
.iNCG EG S e dG QGSG LCG e
f Y JJ UN QeC Ue M c ddG dG jf j CG
.fGG e dG AH NGG H e bdG Qjh .de GS K N
G jRdGh NGdG jRd e QGH UN QeC UG G jh j
.dH
IOG13:HM QJh .NGdG jRd QGH G e dG HM
.e gj j OQG dG dG fl e dG
.dG REG b Iae OQGG g J CG j
.de S c Y G e dG HM OQGG Fa dGG dG EG Mj
160
EDITION SPECIAL 17/04/10 11:32 Page 160
e dG AH NGG H LGQOEG Lh ,dGG dG N FdG Gg j GPEGh
.a Y G dG fGd dGG fdG fGG
.FdG H IOYEG ,WH G G e dG H dH
.YCG IQcG IdG MCG Y J dGG dG j GPEGh
f ah bGeh gJh Y bOGh G e dG HM OGYEG j
.fGH G hdG
dG dG
GdG IOe H
IOG14:h OQGe GS K Y H SSCG Y fGG OGYEG jjRdGh NGdG jRd e QGH dG g OGYEG c Oh YG hCG G YG
.dH G
IOG15 :Y IG dG Y G GdG IOe dG eGH J CG IOG dEG QG GS K14FGdG SSCG Y eGdG NJ Ve YCG
.NGdG jRd QGH IOG hdG ah jjdG
ddG dG
bOG Y VYh Y jdGh fGG Vh
IOG16:jhdGh jG Yd dH G FQ d e fGG .dbCGh dGh d dH dH eBG W eh JYh
jCG IY LCG G dG Y SGQd jQhdG FKdH ae fGG VJ
.G W e fGG Y bOH G IQhdG aG jQJ b bCG Y
.NGdG jRd QGH YCG dEG QG FKdG O
bCG jQJ fGG J CG j15.ff
IOG17:.dG Y jdG b NGG Y jdG Y J CG j
.IM Y H c dGh NGG GjJ Y jdG jh
161
EDITION SPECIAL 17/04/10 11:32 Page 161
IOG aN IM Y H c dG Y jdG j Wd dH115 bQ fdG e78.00.Jh J c YG H G
IOG18: jUdG S bOe Y JYh G YG fGe VJ bCG jQJ20 .ff
IOG19: IOG OG jQdG fGG Y jdG Y dM 16Yj ,YCG LCG NGO Ld G15.fGG aQ dN dG LG jQJ e AGHG ej
.aQ SCG OJ fCT e dG fGG jH G MGbG L G SQjh
bCG jQJ jUdG S EG Lj CG dH eBG Y jh15fGG jO.G hGe V bae IG Z fGG EGh IG
IOG20:e eG jdG Meh adG SCGh IG Z fGG SGQO HfGe VH jUdG S J ,FdG d e eG fCH HLCG Gch G d
hCG G YG OQGeh QJ IYGe e Y Oe fGe NBG SSCG Y d
.Y
jdG bCG AGOCH J CG YG hCG G Yd ,dG g h
.VGbd
IOG21:,jUdG d ,IOG LBG bOG Y fGG VY j GPEGYd dG fGe VH jj a b J CG ,dH eBG e GQSG W H
OQGeh QJ IYGe e Y Oe fGe NBG SSCG Y YG hCG G
.YG hCG G YG
CG YG hCG G Yd ,IOG g e ah fGG OGYEG dM h
.VGbd jdG bCG AGOCH J
HGdG dG
fGG Y bOG
IOG22: IOG e hCG IdG e IYGe e12fGe Y bOG J ,YCGH IOG dGh hdG ah jUdG S d e JYh G YG
.J
162
EDITION SPECIAL 17/04/10 11:32 Page 162
IOG23 :ae Y bOG b jUdG S EG LG fGG J CG j IOG dEG QG GS K Y IG dG Y H14cJ FGbh YCG
jRd QGH LPh F j j dG YG hCG G Yd dG Vd
.NGdG
.fhdEG jH IOG g Y UG FKdG SQEG
IOG24::ddG hdG ah fGG Y bOG J
-;dG H QG fCGh fGdG GMG
-;dG GjJh NGG GjJ H G RGdG
- IOG dEG QG jQLEG dG J41.H
eBG EG dSQEG J ,Y bOG e fGG SGQO H jUdG S J GPEG
ij LCG dPh adG SCH ae dH15S UJ jQJ e AGHG ej.Y bOG b fGH jUdG
LCG Y dG g dH eBG aj15Y jdGh fGG SGQO IOYE ejY bOd jUdG S Y jL e VY dH eBG Y jh ,G d e
ij jQJ 15.jj
IOG e J j ,fGG jUdG S aQ SCH NDj GPEGh20.YCG
IOG25: bCG LCG NGO Jh fGG Y bOG J45jQJ e AGHG ej.jUdG S d e H UdG
IOG26:,dH eBG gDj CG ,jj a b fGG Y bOG J GPEGVhh Jh dG H GdGh NGG H d ,jUdG d QGH
EG dPh Y bOG fGe NBG SH IG GOYG OhM fCH GG
.fGG Y bOG jZ
jdG bCG d GG Vhh J ,dH eBd ,IdG f Nh
.ffb JH GdG dG dH G YadG AGOCGh VGbd
IOG27: N Y hCG G YG fGG GjEG j15dGG ejLCG hH J jh .QTEG FSh e Sh H dG IQTEG gQ VJh .Y bOd
.dH eBG W e RG EG
163
EDITION SPECIAL 17/04/10 11:32 Page 163
ddG dG
fGG JhCG dG
fGG jJ
IOG28:NOEG jh .de fGe VH S dG N fGG jJ ,Y bOGh gOYG G hdGh dG f ah fGG Y jdG
:ddG jdG M ASH
1NGO dG GOYG j ,QG YLh dGh d dH -;hGdG G dhGe H dH eBd QGH dG f NGOh dG f
2:jhdGh jG Yd dH -
-EG AdG hO G Fd QGH dG f NGO dG GOYG j
;G dhGe
-.G dhGe H G Fd QGH dG f NGO dG GOYG j
3 IOG aNh ,Wd dH -120 bQ fdG e78.00GQ GJ ,j CG WG Fd ,Jh J c ,YG H
.WG H iNCG Ga EG Ia e j ,G j
IFd YbG Ve J CG ,JBG dG SH IQG GOYG CG Z
:jUdG S bOe H EG iNCG f
-;GYCGh XG f
-W e eG OdGh bJG Y dG dG eGdH G dG
.WG hCG Y hCG G YG
.RG EGh jUdG S EG LCG hH ,YCG dEG QG GOYG j GQGb J
IOG29:QGbEG ffb Z H Ve GeCG SH de LQEG Y Jj CG d dGG dG N EG j CG GOYG g QGbEG CG Z .jL e GOYG
.HG dG SH dG dG
164
EDITION SPECIAL 17/04/10 11:32 Page 164
dG dG
JYh G YG OQGe
IOG30::Y G YG OQGe J
-H QG fGd W G Yd hPCG SdGh FGdG
;dG
-;eG eG Y QLCGh ihJCG
-YG IFd G dhdG SQh FGV e AL j Y dG OQGG
;G
- ;dG fdG Y j je UTCG hCG dhdG W e MG GOGeEG
-;H NG VGbG M
-;gGh eCG NO
-;GYG GeCG
-;jUdGh dG
-.fCGh fGdG IQG iNCG OQGGh fl NGe
YG AYCG YG ge Y G YG Y OQGe Jh
Mh YG EG dG aGH JG NGGh dhdG eJ dG GOGeEGh
jUdGh dGh H NG VGbG Mh G Mh Y iODG eG
.G NGGh
IOG31: dEG QG eG eG Y QLCGh ihJCG J f L IOG30.YCG
IOG32:G Yd hPCGh f J hCG SdG VH G GQGdG J .jUdG S Y bOU GPEG EG d Hb gPJG
IOG33:bOd JYh G YG H J dG VGbG Y J.dH G jRdGh NGdG jRd cG
IOG34:dG jUdGh dG b Y j e hCG NGdG jRh bOe Y Vj. Y JJ
165
EDITION SPECIAL 17/04/10 11:32 Page 165
IOG35:J T dhdG J e J CG G Yd e M SHh jdG OQGG SH LGdG NGG USG QfG de
.dhdG FGV
.J H gjJh dG g e c Oh
ddG dG
GReGh HG
IOG36: W JYh G YG jO UH HG i bQ fdG15.95.edG jdG fhe H
IOG37:fGdG IOG hdG W JYh G YG jO OJ.fGdG f Y a ReG jh GG Gg H G
IOG38:H j G Yd Fb Ye ,NGdG jRh S ,j,OdG Gg ,FdG YG gDjh .JYh G Yd ffdG IYG
ihYdG VJ eY Y Ye hCG c JYh G YG d
.YGh YG J Y jO SH jdG e dG j dG
iYO bCG c ,G b Y FW ,iYdG FdG YG NOEG j
.Y hCG fi YL Y jO SH jdG VH Fb
jRh H bJG Ve IOG g dEG QG IYG eN J CG
jQG UG Y bJG g Oh .JYh G YGh NGdG
.G jQGh AGGh eG JCGh FdG
HGdG dG
JYh G YG
IOG39::Y G YG J
-jQGh GjQdGh GhOCGh fdGh GYCGh XG :dG J f
IFa GP Y gGh MG GOGeEGh jdG LQEH G dG
;fl iNCG h Wh hCG fi
-G dG GP GdGh dGh jdGh IjG TCG :dG f
166
EDITION SPECIAL 17/04/10 11:32 Page 166
gGh gG Mh MG GOGeEGh VG jdG SCGQ SGh
.G YG J dG WdG hCG G IFdG GP GREG
IOG40:dG RE eRdG dGh dG f Y YG J.KGMEG LCG e dG
IOG41:G Yd dH jQLEG JBG VGZCH G dG J:JYh
-;eCdG bCG Gch JYh G YG GYCGh Xe jJh JGhQ
-Xe YJ jOUh MG g JY hCG G YG ge
;jVdG f gGh JYh G YG GYCGh
-;UGGh AHdGh AG SH G jQG
-;G jdG
-hCG G YG W e eG OdGh bJG Y dG dG eGdG
;JY
-Y aJ dG jG Yd dH WG d LEG G
;We
-;YG IFd dG OQGGh gG
-.fdG d dj dG UNG SQ G dG
IOG42:G GOYG JYh G YG fGe J CG j.d jQhdG OQGGh jQLEG dH
G YG fG LGQOEG j jQLEG f c H FJ jUdG S J
.jQLEG Z f M dP QhV HJ c VdG Gd Jh ;Yh
G IYO j e jQLEG d J CG U H FJ Tj CG Rj h
.dG H QG dGh jdG d W J dhGe L dH d e
bCG LCG NGO dhGG g J CG jh15S b e dG J jQJ e AGHG ej.jUdG
IOG43:b e gjJ Lh H UN dGM Vh Y dH eBG eG GPEG
167
EDITION SPECIAL 17/04/10 11:32 Page 167
eBG e GQSG W H ,J CG jUdG d ,YG hCG G YG
bCG LCG dG Y dM h .dGG VH dEG QGYEG LH ,dH30H ej.Y j ehCG NGdG jRd QGH FJ dGG g VJ CG ,QGYEG jQJ
IOG44::j e Y dG d fGH IUG G J
-H GdH dH jeBd hPCG d YCG G dG GdG GOYG
;IQG TCGh GdG J b
-dG N fCH GM Vh G d YCG G dG AGOCG GOYG
.Y hCG G YG W e eG eGdH Aad
IOG45:JLGe Y Ojh .gDhdEG j CG EG U eGdG NdG J.fGG G dGh hdG f W G
IOG46:dG NG Y H G Zh fGG SH MG dG GOYG J.dG
.dGG dG EG dG dG NG Y IGODG Zh H G dG GOYG MJ
IOG47:GOYG Y Cj ,eGdG NdH G G IYGe eH G AGOCG GOYG CG Z .dGG fGG SH M CG ,fGG SH MG
IOG dEG QG dG GOYGh fGG e dG AH dG46EG MJ YCG.dGG dG fGe
IOG48:MG AGOCG GOYG Gch IGODG Zh H G dG GOYG J .dG fl EG j G f e fl G dG H G
Y TDjh dH eBG j e H Y WG H GOYG MJ jh
.RG
.jUdG S EG dG Gg e f Ljh
IOG49:H Y Jh YGh G YG Y JG jdG OJ.dhdG Y JG jd dH IQG hdG f W Ff
168
EDITION SPECIAL 17/04/10 11:32 Page 168
HGdG dG
fGG M
ja H
dG dG M
IOG50:SG IOG hdG W S c jf fGd edG dG IOG dEG QG54Ia dG AG NGe SH dGG dG FdG Qjh .H
.''HdG dG Fa'' GY
IOG51: IOG dEG QG FdG j50e MG GOYG d YCGaVEG GOYG a EG ODj CG ,aG G OhM , c ;dGh dG f
.dG f jd Le
IOG52:hCG G YG HJ M Jd dG NG H RG j.fGG fh NGe Y L J j dGh Y
IOG53:NGGh d QGOEG G de S c jf Y dH eBG jG Y VY b bCG Y jCG IY d G FGdG dG Y SQd Vjh
.dGG hCG jOdG IQhdG N Y jd hGdG
.jUdG S EG QGOEG G e f Ljh
eG dG
fl e
IOG54:S YGh G YG Y G edG SG YGb O.NGdG jRhh dH G jRdG e GbH j
IOG55:d HdG edG SDGh JYh G YG U J CG jG YG U GHEG Wh hT Oh .adGh IG aG GMG QWEG
.S bGeh gHH G YGdGh JYh
IOG56:CG NGdG jRh e hCG dH eBG e IQO hCG hGdG G e H .e bJ d d HdG edG SDGh JYh G YG HJ j
169
EDITION SPECIAL 17/04/10 11:32 Page 169
.G Gg AYCG EG bdG jJ e f J ,hGdG G e H bdG GPEG
.NGdG jRd QGH G bdG ah j dG dG O
IQhdG OfG S hGdG G Y bdG jQJ VY dH eBG Y j
.NGdG jRh EG f LJh dGG jOdG hCG
IOG57:dG UNG V JYh G Yd dG bGG NJ bQ fd W Hd jG62.99 .dG cG fhe H
bQ fdG Y UG bGG YG Y J 69.00bGH G bQ jdG dG H QOdG iNCG gh edG BG Y dhd dG1.03.195
jQH16 eQ e1424)11 ff2003.(
K dG cdGh edG SDH UG dG bGG f J H Oj
fdG Y UG hdG ah dSCGQ gJ hCG JY hCG G YG
bQ78.00J SG Gg QhU M EGh .Jh J c ,YG H G.dG H QG fCGh fGdG e G jQS
IOG58:VG jG UTCG Gch JYh G YG Y jY J CG ,G Yd HJ eY ae H J dGh UG hCG dG fd
.Y dG WGh dG JVhh gH J cJ FGb OGYEG
jH dG Y EG ZHEG hCG G Yd SdG IjH FGdG g f jh
.fhdEG
Gch jQhOh J dG Gh eG W QGH NGdG jRh Ojh
.FGdG g Jh OGYEG hTh TCG
IOG59:IQGRh W e dG IQGRh EG JYh G YG fGe J.dH G jRdGh NGdG jRd e QGH IOfi hT ah NGdG
IOG60:de HJ M V fCT e dG HGdG NGdG jRd QGH O .JYh G YG
IOG61: bQ fb H jdG dG e J1.76.584 QOdG5GT1396)30 T1976UdG CG Z .Jgh G Yd G dH G (
170
EDITION SPECIAL 17/04/10 11:32 Page 170
JOG Y UG eSG QGSG M EG G jQS J d IG
54h55.fdG Gg e
IOG62:Gh HdG IOG L NG UdG e EG MEG JH AL dG d HG G Y ,dG H QL iNCG Jh jJ Uf
.fdG Gg
IOG63: bQ fdG e J39.07SdG H j e dfG MCG HjdG dG H QOdG G YG IFd G ihJCGh gGh Gh
bQ1.07.209 QOdG16 G P e1428)27 jO2007f M EG G jQS ( IOG d G dG31.SdG IjH YCG
171
EDITION SPECIAL 17/04/10 11:32 Page 171