INTERNAL REGULATIONS OF
MUNAP - DGB

Article 5 :

1. Invitations to regular General Assembly sessions are sent to members at least one (1) month before the session.
2. Invitations to extraordinary General Assembly sessions are sent at least fifteen (15) days before the session date, which can be reduced to five (5) days in cases of urgency.

Article 6 :

The agenda and working documents for a regular or extraordinary General Assembly are provided to members along with the invitations.

Article 7 :

1. The Director General of the Budget presides over the proceedings of the General Assembly.
2. The Executive Director presents the agenda items.

Article 8 :

1. The Executive Director presents the General Assembly with the activity report of the Executive (Administrative and Financial) Bureau.

Article 9 :

The General Assembly generally hears the reports on the agenda and discusses them.
It forms committees responsible for preparing its decisions in the form of resolutions or recommendations.

Article 10 :

Committee reports and draft resolutions or recommendations are submitted to the plenary session of the General Assembly for discussion and adoption.

Article 11 :

Members of the Board of Directors are elected by secret ballot, by individual vote in one round. In case of a tie, a second round is held.

Article 12 :

1. No one can be elected as a member of the Board of Directors unless they are up to date with their annual contributions to the Mutual.
2. Any elected member who loses the qualifications to sit on the Board of Directors is replaced by the General Assembly. In this case, the new member is elected for the remaining term.
3. Notwithstanding the above provisions, no replacement is made for an elected member if the remaining term of that member is less than one (1) year.

Article 13 :

1. Invitations to the Board of Directors sessions are sent to members at least fifteen (15) days before the session. However, this period can be reduced to at least three (3) days in cases of urgency.
2. The agenda and working documents are provided to members along with the invitations.

Article 14 :

1. The Board of Directors can only validly meet and deliberate if at least 2/3 of its members are present or represented. Each member has one vote in case of a vote.
2. Decisions are made by a simple majority of the members present or represented. In case of a tie, the President's vote is decisive.

Article 15 :

1. The Executive Director presents the agenda items at the Board of Directors' meetings.
2. The Secretary General is responsible for taking minutes.

Article 16 :

1. The Executive Director represents the Mutual in all civil and legal matters. In this capacity, he or she:
   • convenes and presides over meetings of the Executive Bureau;
   • is the budget officer of the Mutual;
   • proposes to the Board of Directors all measures necessary for the proper functioning of the Mutual;
   • reports on the agenda items of the General Assembly and the Board of Directors.
2. In case of absence or impediment of the Executive Director, the Secretary General acts as interim.

Article 17 :

1. The Secretary General, assisted by the Deputy Secretary General, coordinates the activities of the Mutual under the authority of the Executive Director. In this capacity, he or she:
   • maintains records of correspondence;
   • maintains the membership registration book;
   • prepares, in collaboration with the Executive Director, the holding of General Assemblies, the Board of Directors, and the Executive Bureau, of which he or she also ensures the secretariat;
   • drafts minutes and deliberations of the General Assembly, the Board of Directors, and the Executive Bureau;
   • is responsible for the communication of the Mutual;
   • keeps the archives of the Mutual;
   • prepares the financial report of the Mutual.
2. In case of absence or impediment of the Secretary General, the Deputy Secretary General acts as interim.

Article 18 :

1. The General Treasurer, assisted by the Deputy General Treasurer, is responsible, under the authority of the Executive Director, for the collection and disbursement of the Mutual's resources. In this capacity, he or she:
   • keeps cash books, bank books, revenue books, and expenditure books;
   • sends a monthly financial report to the Executive Director summarizing the various revenue and expenditure transactions;
   • maintains the accounts of the Mutual;
   • prepares the final financial report at the end of the fiscal year.
2. In case of absence or impediment of the General Treasurer, the Deputy General Treasurer acts as interim.
   
   The General Treasurer, Deputy General Treasurer, and regional Treasurers must provide a commitment, formalized by a notarial deed, authorizing the Mutual to execute a seizure on their movable or immovable property.
   
   This seizure is implemented in case of a duly established cash deficit by the Financial Commission and approved by the Board of Directors.

Article 19 :

1. The regional Delegate represents the Executive Bureau in their jurisdiction. In this capacity, he or she:
   • ensures the proper functioning and expansion of the Mutual;
   • sends a quarterly activity report to the Executive Director.
2. The regional Secretary is responsible for maintaining the register of members in the Province, drafting reports and minutes, and archiving.
3. The regional Treasurer collects the memberships and contributions of members and deposits them in an account opened in a local banking institution in the name of the Mutual.
4. The Executive Bureau may delegate some of its functions to the Regional Delegation. The regional Delegate reports, as needed, on the use of this delegation.

Article 20 :

1. The members of the Financial Commission are elected at the same time as the members of the Board of Directors.
2. They are eligible for re-election and must meet the same eligibility requirements as those required for members of the Board of Directors.
3. The General Assembly guarantees their independence.

Article 21 :

1. The Financial Commission serves as the auditing body. To this end:
   • it examines the conformity of expenses incurred and revenue collected in relation to the statutory objectives of the Mutual;
   • it carries out any audit mission entrusted to it by the General Assembly or the Board of Directors;
2. It has the right to conduct on-site or document-based audits.

Article 22 :

The Financial Commission provides its opinion on the financial report of the Mutual before adoption.

Article 23 :

The Financial Commission can be directly approached by a member who believes that a provision of the Mutual's texts has been overlooked or suspects mismanagement.

Article 24 :

Resignation letters are addressed to the President of the Board of Directors. The resignation is validated by the Board of Directors.

Article 25 :

Suspension decisions are made by the Executive Director, following deliberation by the Executive Bureau.
However, the member in question can appeal to the Board of Directors, which makes the final decision in such cases.

Article 26 :

Auto-suspension is recorded by the Executive Bureau after non-payment of annual contributions for a period of three (3) months. A letter confirming auto-suspension is sent to the party concerned by the Executive Director.

Article 27 :

During the suspension period, a member under investigation loses the right to benefits granted by the Mutual.

A member suspended for non-payment of contributions can only be readmitted after paying all due contributions, including those that have become due during the suspension period.

Article 28 :

Termination occurs:

• in case of a two (2) year continuous suspension;
• following a resignation notified to the Executive Bureau;
• in case of resignation, dismissal, or revocation by the Administration;
• for any member found guilty of forgery or fraudulent use or causing harm to the Mutual or misappropriation of the Mutual's funds, without prejudice to the reimbursement of improperly received sums.

Termination is decided by the Board of Directors after receiving the opinion of the General Assembly.
Termination is preceded by a warning letter.
Termination is automatically decided if the party in question does not satisfy the warning within a period of two (2) months.

Article 29 :

The reintegration of a member who has resigned, been suspended (for reasons other than non-payment of annual contributions), or terminated can only be decided by the General Assembly, following the advice of the Board of Directors and after they have redressed any harm they may have caused.

The readmitted member is required to regularize their situation by paying all overdue annual contributions.

Article 30 :

Resignation, suspension, or termination does not entitle to any refund of sums paid to the benefit of the Mutual.

Article 31 :

The functions of the members of the Executive Bureau may be terminated prematurely by a decision of the General Assembly.

However, in case of serious misconduct or failure to fulfill their duties, the Board of Directors may, as a provisional measure, suspend a member of the Executive Bureau.

Article 32 :

1. The members of the Executive Bureau act jointly in the management of the Mutual.
2. They meet at least once a month and as often as required by circumstances to discuss issues related to the management of the Mutual and the performance of their functions.

Article 33 :

1. The Secretary General reports on the agenda items of the meetings of the Executive Bureau, which are convened and presided over by the Executive Director.
2. The Secretary General also serves as the secretary of these meetings.

Article 34 :

In addition to the meetings provided for in the statutes, the Mutual organizes cultural, sports events, and performances within the framework of the socio-cultural activities of the General Budget Directorate, on the occasion of member promotions, retirements, and well-wishing.

For this purpose, the General Assembly establishes permanent committees responsible for organizing corresponding activities.

Article 35 :

The Budget Festival is held once a year after the budget has been voted on by the parliament. The preparations are placed under the authority of the Executive Director.

Article 36 :

A choir is established within MUNAP-DGB. It is responsible for animating both happy and sad events that may occur within the Mutual.

Article 37 :

The amounts of admission fees and contributions provided for in Article 25 of the statutes may be modified by the General Assembly.

Article 38 :

The rates for the acquisition of uniforms are set by the General Assembly upon the proposal of the Board of Directors.

Article 39 :

Contributions due for a financial year must be paid no later than June 30 of the current year, under penalty of sanctions provided for in these internal regulations.

Article 40 :

The Mutual's revenues are collected according to their nature as follows:

1. Donations from benefactor or honorary members, various subsidies, as well as the share of penalty proceeds and other contributions are deposited in cash, by checks, by transfers, by treasury or cashier's checks, or by other appropriate means.
2. Membership fees and contributions, the proceeds from events organized by the Mutual or on its behalf, are exclusively deposited in cash and by source deductions when paying premiums, special work allowances, and other benefits to employees.
3. Interest on placed or deposited funds is recorded by crediting the Mutual's bank accounts.

Article 41 :

Every revenue transaction results in the issuance of a receipt drawn from a stub booklet. It must be recorded in the revenue register, along with the deposit references in a bank account.

Article 42 :

The following accounting books must be kept:

• The membership and contribution book;
• The double-entry journal;
• The individual member's account;
• The administrative account;
• The management account.

Article 43 :

1. The Mutual's expenses are paid by a payment order form bearing the title 'Payment Order,' drawn up based on attached supporting documents. This form must bear the dual signature of the Executive Director and the General Treasurer.
2. All expenses are recorded in a register with references to the payment and accounted for immediately.

Article 44 :

The following are considered eligible:

• the surviving spouse(s);
• dependent children of the deceased as defined by family benefit legislation.

Article 45 :

1. The funeral allowance for the participation in the funeral of a deceased member is paid to the spouse.
2. In case of multiple spouses, the funeral allowance is paid in the presence of all widows.

Article 46 :

1. Any modification of the Internal Regulations must be approved by