{ "article": { "LEGIARTI000006268959": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006268959", "URL": "article/LEGI/ARTI/00/00/06/26/89/LEGIARTI000006268959.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSHC7DXXXXX003AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006596980", "@num": "D723-154", "#text": "Code rural - art. D723-154 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006596982", "@num": "D723-155", "#text": "Code rural - art. D723-155 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597010", "@num": "D723-179", "#text": "Code rural - art. D723-179 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597014", "@num": "D723-181", "#text": "Code rural - art. D723-181 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597026", "@num": "D723-191", "#text": "Code rural - art. D723-191 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597031", "@num": "D723-194", "#text": "Code rural - art. D723-194 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597036", "@num": "D723-198", "#text": "Code rural - art. D723-198 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597040", "@num": "D723-201", "#text": "Code rural - art. D723-201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597055", "@num": "D723-210", "#text": "Code rural - art. D723-210 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006596975", "@num": "D723-225", "#text": "Code rural - art. D723-225 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000614070", "@nor": "MTSS0761662D", "@num": "2007-1500", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-1500 du 18 octobre 2007 relatif à la responsabilité personnelle et pécuniaire des agents comptables des organismes de sécurité sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000614070", "@c_titre_court": "Décret n°2007-1500 du 18 octobre 2007" }, { "@fin": "2999-01-01", "#text": "Décret n°2007-1500 du 18 octobre 2007 relatif à la responsabilité personnelle et pécuniaire des agents comptables des organismes de sécurité sociale", "@debut": "2007-10-20", "@id_txt": "LEGITEXT000006057118", "@c_titre_court": "Décret n°2007-1500 du 18 octobre 2007" } ], "@ministere": "MINISTERE DU TRAVAIL, DES RELATIONS SOCIALES ET DE LA SOLIDARITE", "@date_publi": "2007-10-20", "@date_signature": "2007-10-18", "@num_parution_jo": "0244" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006268959", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001491567", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006596975": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D723-225", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-09-29", "DATE_DEBUT": "2007-10-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006596975", "URL": "article/LEGI/ARTI/00/00/06/59/69/LEGIARTI000006596975.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX3X723D225XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000325019", "#text": "Décret 63-379 1963-04-06 art. 74", "@sens": "source", "@cidtexte": "JORFTEXT000000325019", "@numtexte": "63-379", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-04-06" }, { "@id": "JORFTEXT000000257037", "#text": "Décret 2005-368 2005-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000006268959", "@num": "3", "#text": "Décret n°2007-1500 du 18 octobre 2007 - art. 3 () JORF 20 octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000614070", "@nortexte": "MTSS0761662D", "@numtexte": "2007-1500", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-18" }, { "@id": "LEGIARTI000006735211", "@num": "D122-19", "#text": "Code de la sécurité sociale. - art. D122-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006183653", "@fin": "2999-01-01", "#text": "Sous-section 4 : Organisation de la comptabilité.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168595", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement financier et comptable des caisses de mutualité sociale agricole et autres organismes habilités", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152675", "@fin": "2999-01-01", "#text": "Chapitre III : Organismes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138445", "@fin": "2999-01-01", "#text": "Titre II : Organisation générale des régimes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006596974", "@fin": "2007-10-20", "@num": "D723-225", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006596975", "@fin": "2021-09-29", "@num": "D723-225", "@etat": "MODIFIE", "@debut": "2007-10-20", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000044110677", "@fin": "2023-01-01", "@num": "D723-225", "@etat": "ABROGE", "@debut": "2021-09-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les modalités de délivrance du quitus à l'agent comptable et à ses délégués sont fixées à l'article D. 122-19 du code de la sécurité sociale.
\n
" } }, "LEGIARTI000006596980": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D723-154", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-10-28", "DATE_DEBUT": "2007-10-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006596980", "URL": "article/LEGI/ARTI/00/00/06/59/69/LEGIARTI000006596980.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX3X723D154XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000325019", "#text": "Décret 63-379 1963-04-06 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000325019", "@numtexte": "63-379", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-04-06" }, { "@id": "JORFTEXT000000257037", "#text": "Décret 2005-368 2005-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000006268959", "@num": "3", "#text": "Décret n°2007-1500 du 18 octobre 2007 - art. 3 () JORF 20 octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000614070", "@nortexte": "MTSS0761662D", "@numtexte": "2007-1500", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-18" }, { "@id": "LEGIARTI000032105356", "#text": "Arrêté du 15 février 2016 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032101829", "@nortexte": "AGRS1604675A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-15" }, { "@id": "LEGIARTI000020792130", "@num": "D723-160", "#text": "Code rural - art. D723-160 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006183654", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168595", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement financier et comptable des caisses de mutualité sociale agricole et autres organismes habilités", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152675", "@fin": "2999-01-01", "#text": "Chapitre III : Organismes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138445", "@fin": "2999-01-01", "#text": "Titre II : Organisation générale des régimes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006596979", "@fin": "2007-10-20", "@num": "D723-154", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006596980", "@fin": "2017-10-28", "@num": "D723-154", "@etat": "MODIFIE", "@debut": "2007-10-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035917864", "@fin": "2999-01-01", "@num": "D723-154", "@etat": "VIGUEUR", "@debut": "2017-10-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Par dérogation aux sections 1 et 2 du chapitre II du titre II du livre Ier du code de la sécurité sociale, les dispositions des sous-sections 1 à 4 de la présente section sont applicables aux caisses départementales et pluridépartementales de mutualité sociale agricole, à la Caisse centrale de la mutualité sociale agricole ainsi qu'à leurs associations et groupements d'intérêt économique.
\n
" } }, "LEGIARTI000006596982": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D723-155", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-09-29", "DATE_DEBUT": "2007-10-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006596982", "URL": "article/LEGI/ARTI/00/00/06/59/69/LEGIARTI000006596982.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX3X723D155XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000325019", "#text": "Décret 63-379 1963-04-06 art. 2, al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000325019", "@numtexte": "63-379", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-04-06" }, { "@id": "JORFTEXT000000257037", "#text": "Décret 2005-368 2005-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000006268959", "@num": "3", "#text": "Décret n°2007-1500 du 18 octobre 2007 - art. 3 () JORF 20 octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000614070", "@nortexte": "MTSS0761662D", "@numtexte": "2007-1500", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006183654", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168595", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement financier et comptable des caisses de mutualité sociale agricole et autres organismes habilités", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152675", "@fin": "2999-01-01", "#text": "Chapitre III : Organismes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138445", "@fin": "2999-01-01", "#text": "Titre II : Organisation générale des régimes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006596981", "@fin": "2007-10-20", "@num": "D723-155", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006596982", "@fin": "2021-09-29", "@num": "D723-155", "@etat": "MODIFIE", "@debut": "2007-10-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044110628", "@fin": "2999-01-01", "@num": "D723-155", "@etat": "VIGUEUR", "@debut": "2021-09-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les opérations financières et comptables des organismes de mutualité sociale agricole sont effectuées, sous le contrôle du conseil d'administration, par un directeur et un agent comptable.
\n
L'agent comptable peut se voir confier par le directeur ou la Caisse centrale de la mutualité sociale agricole toute mission compatible avec ses attributions.
" } }, "LEGIARTI000006597010": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D723-179", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-09-29", "DATE_DEBUT": "2007-10-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006597010", "URL": "article/LEGI/ARTI/00/00/06/59/70/LEGIARTI000006597010.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX3X723D179XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000325019", "#text": "Décret 63-379 1963-04-06 art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000325019", "@numtexte": "63-379", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-04-06" }, { "@id": "JORFTEXT000000257037", "#text": "Décret 2005-368 2005-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000006268959", "@num": "3", "#text": "Décret n°2007-1500 du 18 octobre 2007 - art. 3 () JORF 20 octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000614070", "@nortexte": "MTSS0761662D", "@numtexte": "2007-1500", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-18" }, { "@id": "LEGIARTI000006597039", "@num": "D723-201", "#text": "Code rural - art. D723-201 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597056", "@num": "D723-210-1", "#text": "Code rural - art. D723-210-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735203", "@num": "D122-11", "#text": "Code de la sécurité sociale. - art. D122-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193624", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Ordre de dépense.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183655", "@fin": "2999-01-01", "#text": "Sous-section 2 : Rôle du directeur dans le fonctionnement financier et comptable", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168595", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement financier et comptable des caisses de mutualité sociale agricole et autres organismes habilités", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152675", "@fin": "2999-01-01", "#text": "Chapitre III : Organismes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138445", "@fin": "2999-01-01", "#text": "Titre II : Organisation générale des régimes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597009", "@fin": "2007-10-20", "@num": "D723-179", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597010", "@fin": "2021-09-29", "@num": "D723-179", "@etat": "MODIFIE", "@debut": "2007-10-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044110811", "@fin": "2023-01-01", "@num": "D723-179", "@etat": "MODIFIE", "@debut": "2021-09-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046800403", "@fin": "2999-01-01", "@num": "D723-179", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les cas fixés à l'article D. 723-201 le directeur peut, sous sa responsabilité, requérir par écrit qu'il soit passé outre au refus de visa et de paiement opposé par l'agent comptable à l'encontre d'un ordre de dépense émis par lui.
\n
La réquisition de paiement a pour effet d'engager la responsabilité personnelle et pécuniaire du directeur. La responsabilité du directeur est mise en cause dans les conditions fixées par les articles D. 122-11 à D. 122-18 du code de la sécurité sociale et par l'article D. 723-210-1 du présent code.
" } }, "LEGIARTI000006597014": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D723-181", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-05-25", "DATE_DEBUT": "2007-10-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006597014", "URL": "article/LEGI/ARTI/00/00/06/59/70/LEGIARTI000006597014.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX3X723D181XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000325019", "#text": "Décret 63-379 1963-04-06 art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000325019", "@numtexte": "63-379", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-04-06" }, { "@id": "JORFTEXT000000257037", "#text": "Décret n° 2005-368 du 19 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000006268959", "@num": "3", "#text": "Décret n°2007-1500 du 18 octobre 2007 - art. 3 () JORF 20 octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000614070", "@nortexte": "MTSS0761662D", "@numtexte": "2007-1500", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-18" }, { "@id": "LEGIARTI000041911705", "@num": "3", "#text": "Décret n°2020-621 du 22 mai 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041904619", "@nortexte": "SSAS2003737D", "@numtexte": "2020-621", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-22" }, { "@id": "LEGIARTI000006596850", "@num": "R723-60", "#text": "Code rural - art. R723-60 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193625", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183656", "@fin": "2021-09-29", "#text": "Sous-section 3 : L'agent comptable", "@debut": "2005-04-22" }, { "@id": "LEGISCTA000044110640", "@fin": "2999-01-01", "#text": "Sous-section 3 : Le directeur comptable et financier", "@debut": "2021-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168595", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement financier et comptable des caisses de mutualité sociale agricole et autres organismes habilités", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152675", "@fin": "2999-01-01", "#text": "Chapitre III : Organismes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138445", "@fin": "2999-01-01", "#text": "Titre II : Organisation générale des régimes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597013", "@fin": "2007-10-20", "@num": "D723-181", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006597014", "@fin": "2020-05-25", "@num": "D723-181", "@etat": "ABROGE", "@debut": "2007-10-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'agent comptable est le chef des services de la comptabilité. Placé sous l'autorité administrative du directeur, il est chargé sous le contrôle du conseil d'administration et dans les conditions prévues à la présente sous-section de l'encaissement des recettes et du paiement des dépenses de l'organisme. Il a seul qualité pour opérer tout maniement de fonds et valeurs. Il signe les titres de paiements, mandats et chèques.
\n
L'agent comptable est responsable de la conservation des fonds et valeurs.
" } }, "LEGIARTI000006597026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D723-191", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-10-28", "DATE_DEBUT": "2007-10-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006597026", "URL": "article/LEGI/ARTI/00/00/06/59/70/LEGIARTI000006597026.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX3X723D191XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000325019", "#text": "Décret 63-379 1963-04-06 art. 35", "@sens": "source", "@cidtexte": "JORFTEXT000000325019", "@numtexte": "63-379", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-04-06" }, { "@id": "JORFTEXT000000257037", "#text": "Décret 2005-368 2005-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000006268959", "@num": "3", "#text": "Décret n°2007-1500 du 18 octobre 2007 - art. 3 () JORF 20 octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000614070", "@nortexte": "MTSS0761662D", "@numtexte": "2007-1500", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-18" }, { "@id": "LEGIARTI000006597031", "@num": "D723-194", "#text": "Code rural - art. D723-194 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597049", "@num": "D723-206", "#text": "Code rural - art. D723-206 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597073", "@num": "D723-243", "#text": "Code rural - art. D723-243 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044110899", "@num": "D723-198", "#text": "Code rural et de la pêche maritime - art. D723-198 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197962", "@fin": "2021-09-29", "#text": "Sous-paragraphe 1 : Domaine propre de l'agent comptable.", "@debut": "2005-04-22" }, { "@id": "LEGISCTA000044110636", "@fin": "2999-01-01", "#text": "Sous-paragraphe 1 : Domaine propre du directeur comptable et financier", "@debut": "2021-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006193626", "@fin": "2021-09-29", "#text": "Paragraphe 2 : Missions de l'agent comptable", "@debut": "2005-04-22" }, { "@id": "LEGISCTA000044110638", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Missions du directeur comptable et financier", "@debut": "2021-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183656", "@fin": "2021-09-29", "#text": "Sous-section 3 : L'agent comptable", "@debut": "2005-04-22" }, { "@id": "LEGISCTA000044110640", "@fin": "2999-01-01", "#text": "Sous-section 3 : Le directeur comptable et financier", "@debut": "2021-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168595", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement financier et comptable des caisses de mutualité sociale agricole et autres organismes habilités", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152675", "@fin": "2999-01-01", "#text": "Chapitre III : Organismes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138445", "@fin": "2999-01-01", "#text": "Titre II : Organisation générale des régimes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597025", "@fin": "2007-10-20", "@num": "D723-191", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597026", "@fin": "2017-10-28", "@num": "D723-191", "@etat": "MODIFIE", "@debut": "2007-10-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035917838", "@fin": "2021-09-29", "@num": "D723-191", "@etat": "MODIFIE", "@debut": "2017-10-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044110908", "@fin": "2023-01-01", "@num": "D723-191", "@etat": "MODIFIE", "@debut": "2021-09-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046356482", "@fin": "2999-01-01", "@num": "D723-191", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'agent comptable est chargé :
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1° De l'encaissement régulier des ordres de recettes qui lui sont remis par le directeur ;
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2° De l'encaissement, à leur échéance, des créances constatées par un contrat, une convention ou un titre de propriété dont il assure la conservation, par application de l'article D. 723-206 ;
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3° De l'exécution des dépenses qu'il est tenu de faire ;
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4° De la garde et de la conservation des fonds et valeurs ;
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5° De la position des comptes externes de disponibilité qu'il surveille et dont il ordonne les mouvements ;
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6° De la justification de ses opérations comptables, ainsi que de l'exacte concordance entre les résultats de ses opérations et de la position de ses comptes de disponibilité.
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L'agent comptable est tenu de définir et d'assurer les contrôles en matière de recettes, de dépenses et de patrimoine. Il établit, à cet effet, un plan de contrôle qui s'insère dans le dispositif de contrôle interne défini aux articles D. 723-240 à D. 723-242.
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Le plan de contrôle fixe notamment :
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a) les procédures de vérification des opérations de dépenses et de recettes des gestions techniques et budgétaires ;
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b) les modalités de contrôle des données ou pièces justificatives ;
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c) la hiérarchie des contrôles par nature des opérations, ceux-ci pouvant ne pas être exhaustifs ;
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d) les procédures des contrôles prévues à l'article D. 723-243.
" } }, "LEGIARTI000006597031": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D723-194", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-09-29", "DATE_DEBUT": "2007-10-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006597031", "URL": "article/LEGI/ARTI/00/00/06/59/70/LEGIARTI000006597031.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX3X723D194XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000325019", "#text": "Décret 63-379 1963-04-06 art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000325019", "@numtexte": "63-379", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-04-06" }, { "@id": "JORFTEXT000000257037", "#text": "Décret 2005-368 2005-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000006268959", "@num": "3", "#text": "Décret n°2007-1500 du 18 octobre 2007 - art. 3 () JORF 20 octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000614070", "@nortexte": "MTSS0761662D", "@numtexte": "2007-1500", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-18" }, { "@id": "LEGIARTI000006597025", "@num": "D723-191", "#text": "Code rural - art. D723-191 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197963", "@fin": "2999-01-01", "#text": "Sous-paragraphe 2 : Encaissement.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006193626", "@fin": "2021-09-29", "#text": "Paragraphe 2 : Missions de l'agent comptable", "@debut": "2005-04-22" }, { "@id": "LEGISCTA000044110638", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Missions du directeur comptable et financier", "@debut": "2021-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183656", "@fin": "2021-09-29", "#text": "Sous-section 3 : L'agent comptable", "@debut": "2005-04-22" }, { "@id": "LEGISCTA000044110640", "@fin": "2999-01-01", "#text": "Sous-section 3 : Le directeur comptable et financier", "@debut": "2021-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168595", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement financier et comptable des caisses de mutualité sociale agricole et autres organismes habilités", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152675", "@fin": "2999-01-01", "#text": "Chapitre III : Organismes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138445", "@fin": "2999-01-01", "#text": "Titre II : Organisation générale des régimes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597030", "@fin": "2007-10-20", "@num": "D723-194", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597031", "@fin": "2021-09-29", "@num": "D723-194", "@etat": "MODIFIE", "@debut": "2007-10-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044110782", "@fin": "2999-01-01", "@num": "D723-194", "@etat": "VIGUEUR", "@debut": "2021-09-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La prise en charge de l'ordre de recette est datée et signée par l'agent comptable ou son délégué.
\n
L'agent comptable vérifie, dans les conditions définies à l'article D. 723-191, la régularité des ordres de recettes établis et signés par le directeur.
" } }, "LEGIARTI000006597036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D723-198", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-09-29", "DATE_DEBUT": "2007-10-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006597036", "URL": "article/LEGI/ARTI/00/00/06/59/70/LEGIARTI000006597036.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX3X723D198XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000325019", "#text": "Décret 63-379 1963-04-06 art. 44", "@sens": "source", "@cidtexte": "JORFTEXT000000325019", "@numtexte": "63-379", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-04-06" }, { "@id": "JORFTEXT000000257037", "#text": "Décret 2005-368 2005-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000006268959", "@num": "3", "#text": "Décret n°2007-1500 du 18 octobre 2007 - art. 3 () JORF 20 octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000614070", "@nortexte": "MTSS0761662D", "@numtexte": "2007-1500", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-18" }, { "@id": "LEGIARTI000006597025", "@num": "D723-191", "#text": "Code rural - art. D723-191 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022503841", "@num": "D723-201", "#text": "Code rural et de la pêche maritime - art. D723-201 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197964", "@fin": "2999-01-01", "#text": "Sous-paragraphe 3 : Règlements des dépenses.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006193626", "@fin": "2021-09-29", "#text": "Paragraphe 2 : Missions de l'agent comptable", "@debut": "2005-04-22" }, { "@id": "LEGISCTA000044110638", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Missions du directeur comptable et financier", "@debut": "2021-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183656", "@fin": "2021-09-29", "#text": "Sous-section 3 : L'agent comptable", "@debut": "2005-04-22" }, { "@id": "LEGISCTA000044110640", "@fin": "2999-01-01", "#text": "Sous-section 3 : Le directeur comptable et financier", "@debut": "2021-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168595", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement financier et comptable des caisses de mutualité sociale agricole et autres organismes habilités", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152675", "@fin": "2999-01-01", "#text": "Chapitre III : Organismes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138445", "@fin": "2999-01-01", "#text": "Titre II : Organisation générale des régimes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597035", "@fin": "2007-10-20", "@num": "D723-198", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597036", "@fin": "2021-09-29", "@num": "D723-198", "@etat": "MODIFIE", "@debut": "2007-10-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044110899", "@fin": "2999-01-01", "@num": "D723-198", "@etat": "VIGUEUR", "@debut": "2021-09-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'agent comptable porte, sans délai, sur les pièces justificatives, une mention constatant le paiement. Il vérifie, dans les conditions définies à l'article D. 723-191, la régularité des ordres de dépenses établis et signés par le directeur.
\n
Pour l'ensemble des opérations de l'organisme, la vérification porte sur les points suivants :
\n
1° La qualité du signataire ou de son délégué ;
\n
2° La validité de la créance ;
\n
3° Le caractère libératoire du règlement.
\n
Pour la gestion budgétaire, cette vérification porte, en outre, sur la disponibilité des crédits et l'exacte imputation de la dépense.
\n
Le contrôle de la validité de la créance a pour objet de vérifier, conformément à l'acte d'engagement, les droits des créanciers ou la réalité soit des fournitures livrées, soit des services accomplis par le créancier et l'exactitude des calculs de liquidation établis par le directeur.
" } }, "LEGIARTI000006597040": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D723-201", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-19", "DATE_DEBUT": "2007-10-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006597040", "URL": "article/LEGI/ARTI/00/00/06/59/70/LEGIARTI000006597040.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX3X723D201XXAB" } }, "LIENS": { "LIEN": [ { "#text": "Code rural D723-198, D723-199", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000325019", "#text": "Décret 63-379 1963-04-06 art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000325019", "@numtexte": "63-379", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-04-06" }, { "@id": "JORFTEXT000000257037", "#text": "Décret 2005-368 2005-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000006268959", "@num": "3", "#text": "Décret n°2007-1500 du 18 octobre 2007 - art. 3 () JORF 20 octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000614070", "@nortexte": "MTSS0761662D", "@numtexte": "2007-1500", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-18" }, { "@id": "LEGIARTI000046800403", "@num": "D723-179", "#text": "Code rural et de la pêche maritime - art. D723-179 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747338", "@num": "R152-3", "#text": "Code de la sécurité sociale. - art. R152-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197964", "@fin": "2999-01-01", "#text": "Sous-paragraphe 3 : Règlements des dépenses.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006193626", "@fin": "2021-09-29", "#text": "Paragraphe 2 : Missions de l'agent comptable", "@debut": "2005-04-22" }, { "@id": "LEGISCTA000044110638", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Missions du directeur comptable et financier", "@debut": "2021-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183656", "@fin": "2021-09-29", "#text": "Sous-section 3 : L'agent comptable", "@debut": "2005-04-22" }, { "@id": "LEGISCTA000044110640", "@fin": "2999-01-01", "#text": "Sous-section 3 : Le directeur comptable et financier", "@debut": "2021-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168595", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement financier et comptable des caisses de mutualité sociale agricole et autres organismes habilités", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152675", "@fin": "2999-01-01", "#text": "Chapitre III : Organismes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138445", "@fin": "2999-01-01", "#text": "Titre II : Organisation générale des régimes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597039", "@fin": "2007-10-20", "@num": "D723-201", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597040", "@fin": "2010-07-19", "@num": "D723-201", "@etat": "MODIFIE", "@debut": "2007-10-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022503841", "@fin": "2021-09-29", "@num": "D723-201", "@etat": "MODIFIE", "@debut": "2010-07-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044110768", "@fin": "2999-01-01", "@num": "D723-201", "@etat": "VIGUEUR", "@debut": "2021-09-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'agent comptable qui, à l'occasion des vérifications effectuées en application de l'article D. 723-198, constate une irrégularité doit surseoir au paiement et aviser le directeur de la caisse ou, pour les prestations gérées pour le compte de tiers, l'autorité qui instruit le dossier.
\n
Le directeur peut requérir par écrit qu'il soit passé outre au refus de paiement. L'agent comptable paie immédiatement et annexe à l'ordre de paiement l'original de la réquisition qu'il a reçue. Il en rend compte au président du conseil d'administration qui en informe le conseil d'administration, l'autorité compétente de l'Etat et la Caisse centrale de la mutualité sociale agricole.
\n
Il ne peut être procédé à la réquisition dans les cas suivants :
\n
1° Opposition faite entre les mains de l'agent comptable ;
\n
2° Contestation sur la validité de la quittance ;
\n
3° Absence de service fait ;
\n
4° Absence ou insuffisance de crédits ouverts pour les opérations d'administration, de contrôle médical, d'action sanitaire et sociale, des établissements et oeuvres ;
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5° Suspension de la décision du conseil d'administration par le préfet de région ou son délégataire faite dans les conditions prévues à l'article R. 152-3 du code de la sécurité sociale.
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L'agent comptable doit être en mesure d'établir à tout moment l'équilibre entre, d'une part, les résultats des opérations et l'inventaire des titres et valeurs et, d'autre part, la position des comptes de disponibilités.
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La responsabilité personnelle et pécuniaire de l'agent comptable se trouve engagée en cas de manquant.
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Article 3 ENTIEREMENT_MODIF (Décret n° 2007-1500 du 18 octobre 2007 relatif à la responsabilité personnelle et pécuniaire des agents comptables des organismes de sécurité sociale)