Source: http://www.pncl.gov.ma/fr/EspaceJuridique/DocLib/D%C3%A9cret%20fixant%20les%20conditions%20et%20les%20modalit%C3%A9s%20de%20virement%20des%20cr%C3%A9dits%20ouverts%20au%20budget%20de%20la%20commune.pdf