ظهير التنظيم المالي للجماعات المحلية

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