Concours ENMG — Filière Financière (magistrat financier)

What does the budgetary principle of annuality mean under Madagascar's Loi organique n° 2004-007 sur les lois de finances (LOLF)?

• AParliament authorizes State revenue and expenditure for a defined financial year
• BEvery public investment must be completed within one month
• CTaxes may be created permanently without a finance law
• DUnused appropriations always continue indefinitely

Which budget principle requires State revenue and expenditure to be presented in a coherent overall finance-law framework?

• ASpeciality
• BUnity
• CConfidentiality
• DJudicial immunity

What is the ordinary sequence for executing a public expenditure?

• APayment, liquidation, commitment, authorization
• BLiquidation, payment, commitment, authorization
• CEngagement, liquidation, ordonnancement or mandatement, then payment
• DAudit, taxation, borrowing, then payment

Why does the LOLF distinguish autorisations d'engagement (AE) from crédits de paiement (CP)?

• AAE record only tax revenue while CP record customs revenue
• BAE are court judgments while CP are audit opinions
• CAE and CP are interchangeable names with no budget effect
• DAE cap commitments that may cover a multi-year obligation, while CP cap payments chargeab…

Which superior financial jurisdiction forms part of Madagascar's Cour Suprême?

• AThe Cour des Comptes
• BThe Direction Générale des Impôts
• CThe National Assembly finance committee
• DBanky Foiben'i Madagasikara

Which statute organizes the Cour des Comptes and Chambres Régionales des Comptes?

• ALoi n° 2016-055 on public procurement
• BLoi n° 2004-036
• CLoi n° 2007-026 on the notarial profession
• DLoi n° 2001-006 on the legal profession

What best describes the Cour des Comptes' combined role?

• AIt sets retail prices and grants banking licences
• BIt prosecutes every ordinary criminal offense
• CIt exercises jurisdiction over public accounts and performs audit or assistance functions…
• DIt prepares private-company tax returns

When can a person be treated as a comptable de fait?

• AWhenever a taxpayer asks for a receipt
• BOnly after appointment as a regular public accountant
• CWhenever a private bank grants a commercial loan
• DWhen a person without lawful public-accountant status handles or interferes with public m…

An entity has permanent capital of 700,000,000 MGA and net fixed assets of 400,000,000 MGA. What is its fonds de roulement net global (FRNG)?

• A300,000,000 MGA
• B1,100,000,000 MGA
• C400,000,000 MGA
• D-300,000,000 MGA

Inventories are 180,000,000 MGA, operating receivables 220,000,000 MGA, supplier payables 210,000,000 MGA, and tax/social liabilities 90,000,000 MGA. What is BFR?

• A400,000,000 MGA
• B100,000,000 MGA
• C-100,000,000 MGA
• D700,000,000 MGA

If FRNG is 300,000,000 MGA and BFR is 100,000,000 MGA, what is trésorerie nette (TN)?

• A400,000,000 MGA
• B100,000,000 MGA
• C200,000,000 MGA
• D-200,000,000 MGA

Equipment costing 240,000,000 MGA is placed in service on April 1, has a five-year life, no residual value, and straight-line depreciation. What are 2024 depreciation and year-end net book value using a nine-month prorata?

• A48,000,000 MGA and 192,000,000 MGA
• B36,000,000 MGA and 192,000,000 MGA
• C48,000,000 MGA and 204,000,000 MGA
• D36,000,000 MGA and 204,000,000 MGA

Which principles does Article 3 of Loi n° 2016-055 assign to public procurement?

• AFreedom of access, equal treatment of candidates, and transparency of procedures
• BAutomatic renewal, secrecy, and local monopoly
• CCash payment, tax exemption, and political approval
• DLowest price alone, regardless of procedure

What is the core role of a Personne Responsable des Marchés Publics (PRMP)?

• ATo decide constitutional disputes
• BTo conduct and take responsibility for procurement procedures within the contracting auth…
• CTo act as the public accountant for every ministry
• DTo replace all tender-evaluation bodies and courts

What is the ordinary competitive award procedure under Madagascar's Public Procurement Code?

• APermanent sole-source contracting
• BSelection by unpublished ministerial preference
• COpen competitive tendering, subject to statutory procedures and exceptions
• DRandom selection from the tax register

When may a contracting authority use a negotiated sole-source procedure (gré à gré)?

• AWhenever the incumbent asks for it
• BWhenever advertising would take more than one day
• CWhenever the contract concerns public money
• DOnly when a statutory exception is established and the authority documents the required j…