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Les magistrats composant la Cour des comptes sont :
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Le premier président ;
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Les présidents de chambre ;
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Les conseillers maîtres ;
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Les conseillers référendaires ;
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Les auditeurs de 1re classe ;
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Les auditeurs de 2e classe.
" } }, "LEGIARTI000006255583": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006255583", "URL": "article/LEGI/ARTI/00/00/06/25/55/LEGIARTI000006255583.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MVHOVXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006358100", "@num": "R*112-1", "#text": "Code des juridictions financières - art. R*112-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000646210", "@nor": "PRMX0600143D", "@num": "2006-1261", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2006-1261 du 11 octobre 2006 modifiant le code des juridictions financières", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000646210", "@c_titre_court": "Décret n°2006-1261 du 11 octobre 2006" }, { "@fin": "2999-01-01", "#text": "Décret n°2006-1261 du 11 octobre 2006 modifiant le code des juridictions financières.", "@debut": "2006-10-17", "@id_txt": "LEGITEXT000006054536", "@c_titre_court": "Décret n°2006-1261 du 11 octobre 2006" } ], "@date_publi": "2006-10-17", "@date_signature": "2006-10-11" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006255583", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002469263", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006255583", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358100", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000763861": { "SM": { "CONTENU": "
Les dispositions législatives relatives aux juridictions financières, c'est-à-dire la Cour des comptes, les chambres régionales et territoriales des comptes et la Cour de discipline budgétaire et financière, ont été codifiées par les lois n' 94-1040 du 27 décembre 1994, n' 94-1132 du 27 décembre 1994 (partie organique) et n' 95-851 du 24 juillet 1995 (Cour de discipline budgétaire et financière). Ce code législatif a depuis lors été modifié à plusieurs reprises, notamment à l'occasion de la publication du code général des collectivités territoriales (loi n' 96-142 du 21 février 1996), qui a repris en tant que " code pilote " les dispositions relatives au contrôle budgétaire des collectivités territoriales.
Engagée après la réécriture complète des dispositions réglementaires relatives aux chambres régionales des comptes (décret n' 95-945 du 23 août 1995), la codification des décrets relatifs aux juridictions financières a nécessité un travail important, en raison du nombre relativement élevé de textes à incorporer (trente), de leur ancienneté pour certains d'entre eux, ainsi que des difficultés qui se sont présentées.
Le code ainsi préparé a été examiné et approuvé par la Commission supérieure de codification le 28 avril 1998. Il appelle cinq séries d'observations.
1: si le principe de codification à droit constant a guidé l'exercice, un certain nombre d'ajustements ont cependant été effectués, en vue notamment de rendre ce code plus homogène et plus lisible. C'est ainsi qu'il est proposé d'abroger sans les reprendre dans le code certaines dispositions anciennes d'importance très secondaire ou qui ne sont plus appliquées depuis longtemps (tenue de cérémonie de certains magistrats, règles d'accession à l'auditorat de 1ère classe, position de " délégation "). D'autre part, le décret du 5 août 1970 relatif à la Caisse des dépôts et consignations a été codifié avec quelques modifications de façon à tenir compte de l'évolution de cet établissement et du groupe qu'il fédère. Enfin, en matière de règles de procédure, un alignement a été opéré entre la Cour des comptes et les chambres régionales des comptes, les dispositions relatives à ces dernières ayant été récemment revues et modernisées (décret du 23 août 1995 précité); ceci concerne principalement la déclaration de gestion de fait et la notification des arrêts.
2: à l'initiative du Conseil d'Etat et pour se conformer à l'évolution de la jurisprudence fondée sur les principes du " procès équitable " qui résultent de l'article 6 de la Convention européenne de sauvegarde des droits de l'homme et des libertés fondamentales, les règles de procédure en matière de prononcé d'amendes par la Cour des comptes et les chambres régionales et territoriales des comptes ont été modifiées, de manière à mieux distinguer les fonctions d'instruction et de délibéré.
3: En troisième lieu, un soin particulier a été apporté à la détermination du niveau réglementaire des cinq cent cinquante articles composant le code : décrets en conseil des ministres et en Conseil d'Etat (identifiés par un " R* "), décrets en Conseil d'Etat (" R ") et décrets simples (" D "). Ce tri est rendu nécessaire par l'évolution de la jurisprudence du Conseil d'Etat, dont résulte un " effet de cliquet " pour les décrets délibérés en conseil des ministres et pour ceux soumis au Conseil d'Etat, qui ne peuvent être modifiés que dans les mêmes formes, même en l'absence de toute exigence légale en ce sens.
Si un certain nombre de textes avaient été initialement pris " le conseil des ministres entendu " ou " après avis du conseil des ministres ", notamment le décret 85-199 du 11 février 1985 relatif à la Cour des comptes, l'option retenue a consisté à ne maintenir à ce niveau que les dispositions statutaires relatives aux magistrats de la Cour des comptes, ainsi que le prévoit, pour les corps de fonctionnaires, l'article 8 de la loi 84-16 du 11 janvier 1984 portant dispositions statutaires relatives à la fonction publique de l'Etat, aux termes duquel les statuts des corps comportant des emplois pourvus par décret en conseil des ministres doivent être fixés par des décrets en conseil des ministres.
En revanche, et bien que les renvois au décret figurant dans la partie législative soient, le plus souvent, peu explicites, il n'a pas été jugé opportun, à quelques exceptions près, de procéder à des reclassements entre dispositions relevant d'un décret en Conseil d'Etat et dispositions relevant d'un décret simple, de sorte que les articles en " D " sont rninoritaires (quatre-vingt dix-huit au total) et ne concernent que des sujets périphériques par rapport aux compétences et au fonctionnement des juridictions financières.
4: la codification des textes relatifs à l'outre-mer a dû être effectuée dans un contexte d'évolution statutaire rapide de la Nouvelle-Calédonie et de la Polynésie française. La solution choisie a été d'incorporer dans le code les dispositions concernant la chambre territoriale de Nouvelle-Calédonie, en tenant compte des modifications qu'impose la loi organique 99-209 du 19 mars 1999, mais de réserver à un exercice ultérieur celles relatives à la Polynésie française. En effet, s'agissant de ce territoire, il est apparu préférable de différer la codification de la partie réglementaire du code jusqu'à l'entrée en vigueur des textes en cours de préparation ou d'examen au Parlement (lois organique et ordinaire sur les communes de Polynésie, réforme du statut), qui modifieront sensiblement les dispositions législatives à appliquer.
Pour la Nouvelle-Calédonie, la méthode adoptée est, sauf exceptions, celle d'une réécriture e claire de l'ensemble des dispositions plutôt que celle de renvois aux dispositions concernant les chambres régionales des comptes. Cette méthode alourdit sensiblement le code en termes de volume, mais à l'avantage de rendre plus lisible la partie relative à la Nouvelle-Calédonie et de permettre plus facilement, le cas échéant et de permettre plus facilement, le cas échéant, des évolutions divergentes.
5: Enfin, à l'instar du partage effectué au niveau législatif, les dispositions relatives au contrôle budgétaire des collectivités territoriales et de leurs établissements ont été inscrites sous forme de " code suiveur " des dispositions réglementaires du code général des collectivités territoriales. Les articles pertinents de ce code sont donc intégralement reproduits.
- le présent décret, pris en Conseil d'Etat et en conseil des ministres, procède à la codification des dispositions relevant de ce niveau de texte et abroge les " décrets-source " pris selon ces formes.
- Sont abrogés:
- Les art. 23 à 27 Bis du décret 68-827 du 20-09-1968; les décrets 73-369 du 27-03-1973, 85-199 du 11-02-1985, 94-877 du 13-10-1994 et 95-944 du 23-08-1995." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006360569", "@num": "1", "#text": "Rapport - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764005", "@nortexte": "ECOX0000024D", "@numtexte": "2000-337", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006360570", "@num": "2", "#text": "Rapport - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764005", "@nortexte": "ECOX0000024D", "@numtexte": "2000-337", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006360571", "@num": "3", "#text": "Rapport - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764005", "@nortexte": "ECOX0000024D", "@numtexte": "2000-337", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006358099", "@num": "R*112-1", "#text": "Code des juridictions financières - art. 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art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386702", "@nortexte": "ECOD9730002D", "@numtexte": "97-1181", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006543668", "@num": "31", "#text": "Décret n°97-1181 du 24 décembre 1997 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386702", "@nortexte": "ECOD9730002D", "@numtexte": "97-1181", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006543669", "@num": "31", "#text": "Décret n°97-1181 du 24 décembre 1997 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386702", "@nortexte": "ECOD9730002D", "@numtexte": "97-1181", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "JORFTEXT000000866335", "#text": "Arrêté du 7 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000866335", "@nortexte": "CPTP9700154A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-07" }, { "@id": "JORFTEXT000000844482", "#text": "Arrêté du 14 juin 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000844482", "@nortexte": "ECOB9906029A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-14" }, { "@id": "JORFTEXT000000577118", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000577118", "@nortexte": "CPTP9900060A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-29" }, { "@id": "JORFTEXT000000397371", "#text": "Décret99-956", "@sens": "cible", "@cidtexte": "JORFTEXT000000397371", "@nortexte": "ECOX9900132D", "@numtexte": "99-956", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-17" }, { "@id": "JORFTEXT000000580362", "#text": "Décret99-1155", "@sens": "cible", "@cidtexte": "JORFTEXT000000580362", "@nortexte": "ECOZ9900014D", "@numtexte": "99-1155", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006360571", "@num": "3", "#text": "Rapport - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764005", "@nortexte": "ECOX0000024D", "@numtexte": "2000-337", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006747362", "@num": "R154-1", "#text": "Code de la sécurité sociale. - art. R154-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358251", "@num": "D131-26", "#text": "Code des juridictions financières - art. D131-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358099", "@num": "R*112-1", "#text": "Code des juridictions financières - art. R*112-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358100", "@num": "R*112-1", "#text": "Code des juridictions financières - art. 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Article R*112-1 AUTONOME MODIFIE, en vigueur du 17/10/2006 au 01/05/2017 (Code des juridictions financières)