1-  The recovery of public debts.

The recovery of public debts is one of the main tasks of the General Treasury of the Kingdom.
In addition to the collection of non-tax revenue (fines, pecuniary sentences, payments for services provided), the collection made by the network of public accountants of the TGR mainly relates to tax and duties of territorial communities as the professional tax (ex-Patent tax), housing tax (ex-Urban tax) and the municipal services tax (formerly tax of municipal administration).

The TGR also manages the collection of parafiscal taxes on behalf of certain public establishments. This is a service which is subject to an agreement between the TGR and the public body concerned.

TGR ensures, through its vast network of public accountants, the collection of tax and non-tax revenue, and ensures also others related missions as:

• taking charge of revenue orders from the general state budget, special accounts of the Treasury and SEGMA (autonomously managed services);
• the centralization of payments and recoveries for fines and financial penalties;
• the management of loan and advance accounts granted by the treasury and "working capital" granted by public project financing organizations;
• the preparation of statistics concerning the situation of the recovery of public debts;
• the management of administrative and judicial litigation relating to recovery and the assistance of tax collectors in the matter;

The role of TGR in the field of taxes is not limited to the cash collection and collection of revenue, but also to issue the various administrative certificates established by law (certificate of payment of taxes on the building, certificate related to the sale of business assets, certificate of tax regularity for bidders on public procurements, etc.).

In the exercise of these missions, the TGR takes care to enhance quality relationships with taxpayers in particular and all citizens in general. The TGR also makes various payment channels available to taxpayers while ensuring prompt handling of their complaints.

2- Control and payment of public expenditures

The TGR ensures the control and payment of public expenditures. Thus, the TGR network is responsible for monitoring the regularity of commitments for almost all government spending. It ensures, through its network of accountants, the settlement of the said expenses. In fact, in view of the commitment proposals and payment orders sent by accredited authorizing officers, the services of the TGR settle the claims of the State.

The General Treasury also ensures, through the Directorate of personnel expenditure, the control and processing of the pay of more than a million of civil servants in public sector.

3- Management of local finances

Through its network of treasurers, collectors and municipal receivers, the TGR manages the budgets of 1,590 local authorities (12 regions, 75 prefectures and provinces and 1,503 municipalities), 86 groups and 41 districts. In fact, the TGR collects their debts, settles there expenses and pays their staff.

TGR also makes use of its expertise by offering the necessary advice and assistance to local authorities. This legal and financial advice concerns, among other things, the modernization of accounting procedures, financial analysis and preparation dashboards.

4- Managing Treasury deposits

The TGR is responsible for managing Treasury deposits. Through this activity, it participates in the financing of the State treasury. As such, it manages the accounts of companies and public establishments which are subject to the obligation to deposit There funds in the treasury.
This activity is also extended to the management of deposits of other legal or private persons.

The TGR banking activity is carried out by 54 accountants and 10 bank agencies spread across the country. It is supervised centrally by the Public Debt Division.

Within the framework of this activity, TGR offers its "individual & institutional" customers two banking products in the form of a demand deposit account and term deposit account with all basic banking services, except loans.

5- Bookkeeping of public accounting

TGR keeps the accounts of the financial operations of the State and local authorities. It has initiated an accounting reform which is a project of national scope.

The objectives of this public accounting reform implemented in 2018 aim to:

• introduce the patrimonial perspective and data in the accounting of the State;
• integrate the concept of accrual accounting;
• trace faithfully and comprehensively the operations of the State;
• produce reliable, relevant and rapid accounting and financial information.

6- The production of financial and accounting information

The TGR ensures the centralization of the accounting operations of the State and of the territorial communities and therefore it constitutes a reference in terms of production and enhancement of the accounting information of the State and local authorities.

The production of accounting information therefore makes it possible to:

• describe precisely the budgetary and financial operations;
• quickly restore reliable and essential information for decision-making;
• prepare documents relating to accounts reliability and accountability.

The TGR is also working on periodic publishing of a set of statistical publications (Government finance statistics bulletin, Local finance statistics bulletin, Civil servant bulletins, Quarterly reports on the execution of the financial law ...).