Implementation of the Budgets Public Administrative Institutions: AGETIPE CASE - GUINEA

This study will examine budget execution in public institutions-particularly AGETIPE-as well as accountability by public accountants, as well as the role of all stakeholders involved in budget management. The purpose of this study is to help managers of public agencies understand that budget execution procedures in public institutions serve as a mechanism for safeguarding public funds and as a factor in achieving performance goals(1). The lack of central oversight and monitoring of these institutions has led to poor accounting practices by public accountants. Consequently, the fundamental rules set forth in the General Regulations on Budget Management and Public Accounting (RGGBCP) must be implemented to ensure the transparency and traceability of financial transactions.Indeed, the outcome of this research will be the adoption of a rational management approach to enable public institutions to carry out their activities effectively.