{ "article": { "JORFARTI000002459227": { "META": { "META_SPEC": { "META_ARTICLE": { "MCS_ART": { "MC": [ "SECURITE SOCIALE", "CAISSE", "COMPTABILITE", "AGENT COMPTABLE", "RESPONSABILITE PECUNIAIRE" ] }, "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "JORFARTI000002459227", "URL": "article/JORF/ARTI/00/00/02/45/92/JORFARTI000002459227.xml", "NATURE": "Article", "ORIGINE": "JORF", "ANCIEN_ID": "1D 947777-013" } }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000849145", "@num": "47-777", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 47-777 du 29 avril 1947 fixant les règles relatives à la comptabilité des caisses de sécurité sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000849145", "@c_titre_court": "Décret n° 47-777 du 29 avril 1947" } ], "@date_publi": "1947-04-30", "@date_signature": "1947-04-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "JORFARTI000002459227", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "JORF" } } ] } } }, "texte_version": { "JORFTEXT000000854548": { "SM": { "CONTENU": "ETABLISSEMENT D'UN BUDGET POUR LES GESTIONS DE LA PREVENTION DES ACCIDENTS DU TRAVAIL,DU CONTROLE MEDICAL,DE L'ACTION SANITAIRE ET SOCIALE,DES ETABLISSEMENTS ET OEUVRES ET CELLES DES OPERATIONS ADMINISTRATIVES.
TITRE I (ART. 7 29): ROLE DU DIRECTEUR.RECOUVREMENT DES RECETTES,ENGAGEMENT ET LIQUIDATION DES DEPENSES,ORDRE DE PAYEMENT DES DEPENSES.
TITRE II (ART. 30 A 64): MISSION DE L'AGENT COMPTABLE QUI EST L'AGENT DE DIRECTION,CHEF DES SERVICES DE LA COMPTABILITE.CONTROLE DU CONSEIL D'ADMINISTRATION EXERCE NOTAMMENT PAR L'INTERMEDIAIRE D'UNE COMMISSION DE CONTROLE,SUR L'AGENT COMPTABLE.
RESPONSABILITES DE CET AGENT (PECUNIAIRE,EN MATIERE DE GARDE DES FONDS ET VALEURS).
TITRE III (ART. 65 A 70): ORGANISATION DE LA COMPTABILITE.
TITRE IV (ART. 71 A 73): COMPTES ANNUELS.
TITRE V (ART. 74 A 87): DEFINITION DE LA GESTION DES OPERATIONS ADMINISTRATIVES.
CONDITIONS DE DELIVRANCE PAR LE CONSEIL D'ADMINISTRATION DU CERTIFICAT DE QUITUS.
CONDITIONS D'OUVERTURE DES COMPTES DE DISPONIBILITESPAR L'AGENT COMPTABLE A CES DELEGUES.
ABROGATION:
DU DECRET 47777 DU 29-04-1977 (ART. 1 A 39 INCLUS),MODIFIE ET COMPLETE PAR LES DECRETS 49829 DU 25-06-1949 ET 501208 DU 16-09-1950;
DU DECRET 472108 (ART. 1 A 32 INCLUS) DU 29-10-1947,MODIFIE ET COMPLETE PAR LE DECRET 501209 DU 16-09-1950." }, "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE ET INCORPORE DANS LE CODE DE LA SECURITE SOCIALE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000849145", "#text": "Décret n° 47-777 du 29 avril 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000849145", "@numtexte": "47-777", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-04-29" }, { "@id": "JORFARTI000001490005", "@num": "1", "#text": "Décret n° 47-777 du 29 avril 1947 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000849145", "@numtexte": "47-777", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-04-29" }, { "@id": "JORFARTI000002069039", "@num": "10", "#text": "Décret n° 47-777 du 29 avril 1947 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000849145", "@numtexte": "47-777", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-04-29" }, { "@id": "JORFARTI000002459227", "@num": "13", "#text": "Décret n° 47-777 du 29 avril 1947 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000849145", "@numtexte": "47-777", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-04-29" }, { "@id": "JORFARTI000001859832", "@num": "20", "#text": "Décret n° 47-777 du 29 avril 1947 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000849145", "@numtexte": "47-777", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-04-29" }, { "@id": "JORFARTI000002459228", "@num": "27", "#text": "Décret n° 47-777 du 29 avril 1947 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000849145", "@numtexte": "47-777", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-04-29" }, { "@id": "JORFTEXT000000483738", "#text": "Décret n° 47-2108 du 29 octobre 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000483738", "@numtexte": "47-2108", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-10-29" }, { "@id": "JORFARTI000002459224", "@num": "1", "#text": "Décret n° 47-2108 du 29 octobre 1947 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000483738", "@numtexte": "47-2108", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-10-29" }, { "@id": "JORFARTI000001289137", "@num": "12", "#text": "Décret n° 47-2108 du 29 octobre 1947 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000483738", "@numtexte": "47-2108", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-10-29" }, { "@id": "JORFARTI000001859505", "@num": "18", "#text": "Décret n° 47-2108 du 29 octobre 1947 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000483738", "@numtexte": "47-2108", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-10-29" }, { "@id": "JORFARTI000002459225", "@num": "24", "#text": "Décret n° 47-2108 du 29 octobre 1947 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000483738", "@numtexte": "47-2108", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-10-29" }, { "@id": "JORFTEXT000000488322", "#text": "Décret n°49-829 du 25 juin 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000488322", "@numtexte": "49-829", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1949-06-25" }, { "@id": "JORFTEXT000000298501", "#text": "Décret n°50-1209 du 16 septembre 1950", "@sens": "source", "@cidtexte": "JORFTEXT000000298501", "@numtexte": "50-1209", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1950-09-16" }, { "@id": "JORFTEXT000000848199", "#text": "Décret n°50-1208 du 16 septembre 1950", "@sens": "source", "@cidtexte": "JORFTEXT000000848199", "@numtexte": "50-1208", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1950-09-16" }, { "@id": "LEGITEXT000006060920", "#text": "Décret n°59-819 du 30 juin 1959", "@sens": "cible", "@cidtexte": "JORFTEXT000000854548", "@numtexte": "59-819", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-30" }, { "@id": "LEGIARTI000006760966", "@num": "33", "#text": "Décret n°59-819 du 30 juin 1959 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000854548", "@numtexte": "59-819", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-30" }, { "@id": "LEGIARTI000006760970", "@num": "37", "#text": "Décret n°59-819 du 30 juin 1959 - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000854548", "@numtexte": "59-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-30" }, { "@id": "LEGIARTI000006760976", "@num": "42", "#text": "Décret n°59-819 du 30 juin 1959 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000854548", "@numtexte": "59-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-30" }, { "@id": "LEGIARTI000006760983", "@num": "49", "#text": "Décret n°59-819 du 30 juin 1959 - art. 49 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000854548", "@numtexte": "59-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-30" }, { "@id": "LEGIARTI000006760985", "@num": "51", "#text": "Décret n°59-819 du 30 juin 1959 - art. 51 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000854548", "@numtexte": "59-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-30" }, { "@id": "LEGIARTI000006760986", "@num": "52", "#text": "Décret n°59-819 du 30 juin 1959 - art. 52 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000854548", "@numtexte": "59-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-30" }, { "@id": "LEGIARTI000006760993", "@num": "59", "#text": "Décret n°59-819 du 30 juin 1959 - art. 59 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000854548", "@numtexte": "59-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-30" }, { "@id": "LEGIARTI000006761005", "@num": "70", "#text": "Décret n°59-819 du 30 juin 1959 - art. 70 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000854548", "@numtexte": "59-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-30" }, { "@id": "LEGIARTI000006761020", "@num": "85", "#text": "Décret n°59-819 du 30 juin 1959 - art. 85 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000854548", "@numtexte": "59-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-30" }, { "@id": "LEGIARTI000006782240", "@num": "2", "#text": "Arrêté du 1 février 1960 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000435533", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1960-02-01" }, { "@id": "JORFTEXT000000865278", "#text": "Décret n°64-1221 du 5 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000865278", "@numtexte": "64-1221", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-05" }, { "@id": "LEGIARTI000006785203", "@num": "2", "#text": "Arrêté du 1 juin 1966 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000848565", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1966-06-01" }, { "@id": "JORFTEXT000000336135", "#text": "Décret n°71-638 du 13 juillet 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000336135", "@numtexte": "71-638", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1971-07-13" }, { "@id": "LEGITEXT000006061843", "#text": "Décret n°71-638 du 13 juillet 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000336135", "@numtexte": "71-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-07-13" }, { "@id": "LEGIARTI000006760411", "@num": "5", "#text": "Décret n°71-638 du 13 juillet 1971 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336135", "@numtexte": "71-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-07-13" }, { "@id": "JORFTEXT000000702134", "#text": "Décret n°79-1235 du 31 décembre 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000702134", "@numtexte": "79-1235", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-31" }, { "@id": "LEGIARTI000006769933", "@num": "11", "#text": "Décret n°80-241 du 3 avril 1980 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328895", "@numtexte": "80-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@id": "LEGIARTI000006769945", "@num": "20", "#text": "Décret n°80-241 du 3 avril 1980 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328895", "@numtexte": "80-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@id": "JORFTEXT000000491940", "#text": "Arrêté du 22 juillet 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000491940", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-07-22" }, { "@id": "JORFTEXT000000507924", "#text": "Décret n°85-1354 du 17 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFARTI000002268433", "@num": "2", "#text": "Décret n°85-1354 du 17 décembre 1985 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGITEXT000022256540", "#text": "Arrêté du 4 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872324", "@nortexte": "ECET0827168A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "JORFTEXT000019872324", "#text": "Arrêté du 4 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019872324", "@nortexte": "ECET0827168A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000006735932", "@num": "D251-1", "#text": "Code de la sécurité sociale. - art. D251-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735933", "@num": "D251-1", "#text": "Code de la sécurité sociale. - art. D251-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735934", "@num": "D251-2", "#text": "Code de la sécurité sociale. - art. D251-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736162", "@num": "D253-2", "#text": "Code de la sécurité sociale. - art. D253-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736204", "@num": "D253-20", "#text": "Code de la sécurité sociale. - art. D253-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736206", "@num": "D253-21", "#text": "Code de la sécurité sociale. - art. D253-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736208", "@num": "D253-22", "#text": "Code de la sécurité sociale. - art. D253-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736164", "@num": "D253-3", "#text": "Code de la sécurité sociale. - art. D253-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°59-819 du 30 juin 1959", "MCS_TXT": { "MC": [ "SECURITE SOCIALE", "OPERATION FINANCIERE", "OPERATION COMPTABLE", "DIRECTEUR", "AGENT COMPTABLE", "MISSION", "COMPTABILITE", "ORGANISATION" ] }, "TITREFULL": "Décret n°59-819 du 30 juin 1959 RELATIF AUX DISPOSITIONS FINANCIERES ET COMPTABLES EXECUTEES PAR LES DIRECTEURS ET AGENTS COMPTABLES DES ORGANISMES DE SECURITE SOCIALE,EFFECTUEES SOUS LE CONTROLE DU CONSEIL D'ADMINISTRATION,PAR UN DIRECTEUR ET UN AGENT COMPTABLE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000854548", "NUM": "59-819", "DATE_PUBLI": "1959-07-10", "DATE_TEXTE": "1959-06-30", "ORIGINE_PUBLI": "JORF du 10 juillet 1959", "PAGE_DEB_PUBLI": 6849, "PAGE_FIN_PUBLI": 6912 } }, "META_COMMUN": { "ID": "JORFTEXT000000854548", "URL": "texte/version/JORF/TEXT/00/00/00/85/45/JORFTEXT000000854548.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX959819" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000854548", "cible": false, "cidtexte": "JORFTEXT000000849145", "id": "JORFARTI000002459227", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "JORFARTI000002459227", "liens_entrants": true }

Article (Décret n° 47-777 du 29 avril 1947 fixant les règles relatives à la comptabilité des caisses de sécurité sociale)