Instruction N°00002/Y272/MINDAF/G3 OF 29 DECEMBER 2005 to set up divisional land revenue offices.
Decree N°2005/178 of 27 may 2005 to organise the ministry of state property and land tenure (MINDAF) institutes divisional land revenue offices.
In accordance with the said instrument, I recently appointed divisional land revenue collectors by orders N° 0106/MINDAFof 30 september 2005.
To ensure continuity and efficiency of service, this instruction shall define the criteria for setting up these important structures, and the procedures for transferring accounting records and documents to Divisional land revenue offices.
I - SETTING UP OF DIVISIONAL LAND REVENUE OFFICES
This shall be done, without delay, in bulidings accessible to the public, and whit adequate security conditions.
In this regard, Iurge senior divisional officiers to collaborate with provincial divisional delegates of state property and tenure, in looking for appropriate premises to house these structures, pending the provision of permanent facilities.
Divisional land revenure offices based at the divisional headquarters shall, as much as possible, be maintained in the premises of the former provincial revenue offices.
Pending the signing of a special instrument to organise the divisional land revenue office, the latter shall function, temporarily, on the basis of former provincial office, and the provincial and divisional delegates shall agree to designate, by service note, an acting cashier in each land revenue office.
II - BALANCE SHEET OF THE CLOSURE OF REVENUE AND ACCOUNTING DOCUMENTS
An inventory of all accounting documents existing in former provincial land revenue offices shall be made.
The xlosure of each accounting book shall be preceded by balance sheet and all useful verifications to determine, with certaintly, the assets and liabilities.
A report shall be drawn up after the oprations, under the supervision of the provincial and divisional delegates of state property and land tenure, who shall countersign it.
New accounting books shall be opened in each divisional land revenue office.
The abovementioned operations must be carried out, at the shortest possible notice, to enable the newly appointed officials to, quickly assume their duties.
It is worth emphasizing that revenue collection shall be done by the divisional land revenur collector, whereas the provincial service head of land revenue shall ensure coordination, follow-up and of operations relatin to revenue, at the provincial level.
Provincial service heads of land revenue shall, in no way, interfere in accounting operations, especially in auction sales revenue collection or any handling of funds.
Any interference by provincial officials of land revenue in accorting operations shall, unfailingly and without delay, meet with appropriate disciplinary and penal measures, at the initiative of provincail delegates, including those laid down in the law on embezzlement of public funds.
I attach great importance to the strict and diligent implementation of the provisions this instruction.