{ "article": { "LEGIARTI000006396425": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2313-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396425", "URL": "article/LEGI/ARTI/00/00/06/39/64/LEGIARTI000006396425.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2313R006XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006525886", "@num": "R212-33", "#text": "Code de l'éducation - art. R212-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390526", "@num": "L2313-1", "#text": "Code général des collectivités territoriales - art. L2313-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396420", "@num": "R2313-3", "#text": "Code général des collectivités territoriales - art. R2313-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396423", "@num": "R2313-5", "#text": "Code général des collectivités territoriales - art. R2313-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396426", "@num": "R2313-7", "#text": "Code général des collectivités territoriales - art. R2313-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 98-1061, 1998-11-25, art 1er : al 5 et 6", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164976", "@fin": "2999-01-01", "#text": "CHAPITRE III : Publicité des budgets et des comptes", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149396", "@fin": "2999-01-01", "#text": "TITRE Ier : BUDGET ET COMPTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006396425", "@fin": "2999-01-01", "@num": "R2313-6", "@etat": "VIGUEUR", "@debut": "2000-04-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article L. 2313-1, les documents budgétaires des caisses des écoles restent déposés au siège de l'établissement public.
\n
Pour les caisses des écoles des communes de 3 500 habitants et plus, les documents budgétaires sont présentés dans les conditions définies aux articles L. 2313-1, R. 2313-3, R. 2313-5 et R. 2313-7.
" } }, "LEGIARTI000006390526": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2313-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-31", "DATE_DEBUT": "1996-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006390526", "URL": "article/LEGI/ARTI/00/00/06/39/05/LEGIARTI000006390526.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2313L01AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21 jorf 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006360473", "@num": "1", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006360475", "@num": "2", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006867039", "@num": "4", "#text": "Décret n°2000-404 du 11 mai 2000 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000583048", "@nortexte": "ATEP0080001D", "@numtexte": "2000-404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-11" }, { "@id": "LEGITEXT000032770748", "#text": "Décret n°2016-834 du 23 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032769576", "@nortexte": "INTB1603408D", "@numtexte": "2016-834", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-23" }, { "@id": "LEGIARTI000006345979", "@num": "L212-4", "#text": "CODE DES COMMUNES. - art. L212-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345790", "@num": "L212-14", "#text": "CODE DES COMMUNES. - art. L212-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887771", "@num": "D6261-18", "#text": "Code général des collectivités territoriales - art. D6261-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887346", "@num": "D6361-18", "#text": "Code général des collectivités territoriales - art. D6361-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390532", "@num": "L2313-1-1", "#text": "Code général des collectivités territoriales - art. L2313-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390533", "@num": "L2313-2", "#text": "Code général des collectivités territoriales - art. L2313-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390947", "@num": "L2341-1", "#text": "Code général des collectivités territoriales - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028640758", "@num": "L2564-19", "#text": "Code général des collectivités territoriales - art. L2564-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034105710", "@num": "L2564-19-1", "#text": "Code général des collectivités territoriales - art. L2564-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024901351", "@num": "L2564-2", "#text": "Code général des collectivités territoriales - art. L2564-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023236113", "@num": "L2564-52", "#text": "Code général des collectivités territoriales - art. L2564-52 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391322", "@num": "L2571-2", "#text": "Code général des collectivités territoriales - art. L2571-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391511", "@num": "L2572-51", "#text": "Code général des collectivités territoriales - art. L2572-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391539", "@num": "L2573-40", "#text": "Code général des collectivités territoriales - art. L2573-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391441", "@num": "L2574-3", "#text": "Code général des collectivités territoriales - art. L2574-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391798", "@num": "L3312-2", "#text": "Code général des collectivités territoriales - art. L3312-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031039152", "@num": "L3313-1", "#text": "Code général des collectivités territoriales - art. L3313-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392359", "@num": "L4312-1", "#text": "Code général des collectivités territoriales - art. L4312-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392879", "@num": "L5211-26", "#text": "Code général des collectivités territoriales - art. L5211-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392922", "@num": "L5211-36", "#text": "Code général des collectivités territoriales - art. L5211-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886122", "@num": "L5217-10-13", "#text": "Code général des collectivités territoriales - art. L5217-10-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574897", "@num": "L5722-1", "#text": "Code général des collectivités territoriales - art. L5722-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006394001", "@num": "L6261-11", "#text": "Code général des collectivités territoriales - art. L6261-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006394242", "@num": "L6361-11", "#text": "Code général des collectivités territoriales - art. L6361-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031967980", "@num": "R1411-8", "#text": "Code général des collectivités territoriales - art. R1411-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396417", "@num": "R2313-1", "#text": "Code général des collectivités territoriales - art. R2313-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396421", "@num": "R2313-3", "#text": "Code général des collectivités territoriales - art. R2313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396422", "@num": "R2313-4", "#text": "Code général des collectivités territoriales - art. R2313-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396423", "@num": "R2313-5", "#text": "Code général des collectivités territoriales - art. R2313-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396425", "@num": "R2313-6", "#text": "Code général des collectivités territoriales - art. R2313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396427", "@num": "R2313-7", "#text": "Code général des collectivités territoriales - art. R2313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032771012", "@num": "R2313-8", "#text": "Code général des collectivités territoriales - art. R2313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398144", "@num": "R5211-17", "#text": "Code général des collectivités territoriales - art. R5211-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398145", "@num": "R5211-18", "#text": "Code général des collectivités territoriales - art. R5211-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des collectivités territoriales annexe, L2343-2, L1523-3", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164574", "@fin": "2999-01-01", "#text": "CHAPITRE III : Publicité des budgets et des comptes", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149243", "@fin": "2999-01-01", "#text": "TITRE Ier : BUDGET ET COMPTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390526", "@fin": "2001-12-31", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390527", "@fin": "2002-01-03", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390528", "@fin": "2004-06-19", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2002-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390529", "@fin": "2004-12-31", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2004-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390530", "@fin": "2005-08-27", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390531", "@fin": "2008-07-30", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019265397", "@fin": "2011-01-01", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2008-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023259553", "@fin": "2014-02-23", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028640761", "@fin": "2015-08-01", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2014-02-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031039161", "@fin": "2015-08-19", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2015-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031066584", "@fin": "2019-01-01", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2015-08-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993277", "@fin": "2019-04-01", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037739146", "@fin": "2999-01-01", "@num": "L2313-1", "@etat": "VIGUEUR", "@debut": "2019-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
- Les budgets de la commune restent déposés à la mairie et, le cas échéant, à la mairie annexe où ils sont mis sur place à la disposition du public dans les quinze jours qui suivent leur adoption ou éventuellement leur notification après règlement par le représentant de l'Etat dans le département.
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Le public est avisé de la mise à disposition de ces documents par tout moyen de publicité au choix du maire.
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Dans les communes de 3 500 habitants et plus, les documents budgétaires, sans préjudice des dispositions de l'article L. 2343-2, sont assortis en annexe :
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1° De données synthétiques sur la situation financière de la commune ;
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2° De la liste des concours attribués par la commune aux associations sous forme de prestations en nature et de subventions ;
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3° De la présentation consolidée des résultats afférents au dernier exercice connu du budget principal et des budgets annexes de la commune ;
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4° Des tableaux de synthèse des comptes administratifs afférents au dernier exercice connu des organismes de coopération intercommunale dont est membre la commune ;
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5° Du bilan certifié conforme du dernier exercice connu des organismes dans lesquels la commune détient une part du capital ou au bénéfice desquels la commune a garanti un emprunt ou versé une subvention supérieure à 500 000 F ou représentant plus de 50 p. 100 du budget de l'organisme ;
\n
6° D'un tableau retraçant l'encours des emprunts garantis par la commune ainsi que l'échéancier de leur amortissement ;
\n
7° Des comptes et des annexes produits par les délégataires de service public ;
\n
8° Du tableau des acquisitions et cessions immobilières mentionné au c de l'article L. 1523-3.
\n
Dans ces mêmes communes de 3 500 habitants et plus, les documents visés au 1° font l'objet d'une insertion dans une publication locale diffusée dans la commune.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du présent article.
" } }, "LEGIARTI000006390527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2313-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-03", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006390527", "URL": "article/LEGI/ARTI/00/00/06/39/05/LEGIARTI000006390527.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2313L01AXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006360473", "@num": "1", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006360475", "@num": "2", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006867039", "@num": "4", "#text": "Décret n°2000-404 du 11 mai 2000 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000583048", "@nortexte": "ATEP0080001D", "@numtexte": "2000-404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-11" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance 2000-916 2000-09-19 annexe jorf 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGITEXT000032770748", "#text": "Décret n°2016-834 du 23 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032769576", "@nortexte": "INTB1603408D", "@numtexte": "2016-834", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-23" }, { "@id": "LEGIARTI000006345979", "@num": "L212-4", "#text": "CODE DES COMMUNES. - art. L212-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345790", "@num": "L212-14", "#text": "CODE DES COMMUNES. - art. L212-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887771", "@num": "D6261-18", "#text": "Code général des collectivités territoriales - art. D6261-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887346", "@num": "D6361-18", "#text": "Code général des collectivités territoriales - art. D6361-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390532", "@num": "L2313-1-1", "#text": "Code général des collectivités territoriales - art. L2313-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390533", "@num": "L2313-2", "#text": "Code général des collectivités territoriales - art. L2313-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390947", "@num": "L2341-1", "#text": "Code général des collectivités territoriales - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028640758", "@num": "L2564-19", "#text": "Code général des collectivités territoriales - art. L2564-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034105710", "@num": "L2564-19-1", "#text": "Code général des collectivités territoriales - art. L2564-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024901351", "@num": "L2564-2", "#text": "Code général des collectivités territoriales - art. L2564-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023236113", "@num": "L2564-52", "#text": "Code général des collectivités territoriales - art. L2564-52 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391322", "@num": "L2571-2", "#text": "Code général des collectivités territoriales - art. L2571-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391511", "@num": "L2572-51", "#text": "Code général des collectivités territoriales - art. L2572-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391539", "@num": "L2573-40", "#text": "Code général des collectivités territoriales - art. L2573-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391441", "@num": "L2574-3", "#text": "Code général des collectivités territoriales - art. L2574-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391798", "@num": "L3312-2", "#text": "Code général des collectivités territoriales - art. L3312-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031039152", "@num": "L3313-1", "#text": "Code général des collectivités territoriales - art. L3313-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392359", "@num": "L4312-1", "#text": "Code général des collectivités territoriales - art. L4312-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392879", "@num": "L5211-26", "#text": "Code général des collectivités territoriales - art. L5211-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392922", "@num": "L5211-36", "#text": "Code général des collectivités territoriales - art. L5211-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029886122", "@num": "L5217-10-13", "#text": "Code général des collectivités territoriales - art. L5217-10-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574897", "@num": "L5722-1", "#text": "Code général des collectivités territoriales - art. L5722-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006394001", "@num": "L6261-11", "#text": "Code général des collectivités territoriales - art. L6261-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006394242", "@num": "L6361-11", "#text": "Code général des collectivités territoriales - art. L6361-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031967980", "@num": "R1411-8", "#text": "Code général des collectivités territoriales - art. R1411-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396417", "@num": "R2313-1", "#text": "Code général des collectivités territoriales - art. R2313-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396421", "@num": "R2313-3", "#text": "Code général des collectivités territoriales - art. R2313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396422", "@num": "R2313-4", "#text": "Code général des collectivités territoriales - art. R2313-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396423", "@num": "R2313-5", "#text": "Code général des collectivités territoriales - art. R2313-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396425", "@num": "R2313-6", "#text": "Code général des collectivités territoriales - art. R2313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396427", "@num": "R2313-7", "#text": "Code général des collectivités territoriales - art. R2313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032771012", "@num": "R2313-8", "#text": "Code général des collectivités territoriales - art. R2313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398144", "@num": "R5211-17", "#text": "Code général des collectivités territoriales - art. R5211-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398145", "@num": "R5211-18", "#text": "Code général des collectivités territoriales - art. R5211-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des collectivités territoriales annexe, L2343-2, L1523-3", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164574", "@fin": "2999-01-01", "#text": "CHAPITRE III : Publicité des budgets et des comptes", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149243", "@fin": "2999-01-01", "#text": "TITRE Ier : BUDGET ET COMPTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390526", "@fin": "2001-12-31", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390527", "@fin": "2002-01-03", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390528", "@fin": "2004-06-19", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2002-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390529", "@fin": "2004-12-31", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2004-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390530", "@fin": "2005-08-27", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390531", "@fin": "2008-07-30", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019265397", "@fin": "2011-01-01", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2008-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023259553", "@fin": "2014-02-23", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028640761", "@fin": "2015-08-01", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2014-02-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031039161", "@fin": "2015-08-19", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2015-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031066584", "@fin": "2019-01-01", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2015-08-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993277", "@fin": "2019-04-01", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037739146", "@fin": "2999-01-01", "@num": "L2313-1", "@etat": "VIGUEUR", "@debut": "2019-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
- Les budgets de la commune restent déposés à la mairie et, le cas échéant, à la mairie annexe où ils sont mis sur place à la disposition du public dans les quinze jours qui suivent leur adoption ou éventuellement leur notification après règlement par le représentant de l'Etat dans le département.
\n
Le public est avisé de la mise à disposition de ces documents par tout moyen de publicité au choix du maire.
\n
Dans les communes de 3 500 habitants et plus, les documents budgétaires, sans préjudice des dispositions de l'article L. 2343-2, sont assortis en annexe :
\n
1° De données synthétiques sur la situation financière de la commune ;
\n
2° De la liste des concours attribués par la commune aux associations sous forme de prestations en nature et de subventions ;
\n
3° De la présentation consolidée des résultats afférents au dernier exercice connu du budget principal et des budgets annexes de la commune ;
\n
4° Des tableaux de synthèse des comptes administratifs afférents au dernier exercice connu des organismes de coopération intercommunale dont est membre la commune ;
\n
5° Du bilan certifié conforme du dernier exercice connu des organismes dans lesquels la commune détient une part du capital ou au bénéfice desquels la commune a garanti un emprunt ou versé une subvention supérieure à 75 000 euros ou représentant plus de 50 p. 100 du budget de l'organisme ;
\n
6° D'un tableau retraçant l'encours des emprunts garantis par la commune ainsi que l'échéancier de leur amortissement ;
\n
7° Des comptes et des annexes produits par les délégataires de service public ;
\n
8° Du tableau des acquisitions et cessions immobilières mentionné au c de l'article L. 1523-3.
\n
Dans ces mêmes communes de 3 500 habitants et plus, les documents visés au 1° font l'objet d'une insertion dans une publication locale diffusée dans la commune.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du présent article.
" } }, "LEGIARTI000006390528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2313-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-19", "DATE_DEBUT": "2002-01-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006390528", "URL": "article/LEGI/ARTI/00/00/06/39/05/LEGIARTI000006390528.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2313L01AXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006360473", "@num": "1", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006360475", "@num": "2", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006867039", "@num": "4", "#text": "Décret n°2000-404 du 11 mai 2000 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000583048", "@nortexte": "ATEP0080001D", "@numtexte": "2000-404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-11" }, { "@id": "LEGIARTI000006340684", "@num": "7", "#text": "Loi n°2002-1 du 2 janvier 2002 - art. 7 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000398057", "@nortexte": "ECOX0004502L", "@numtexte": "2002-1", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-02" }, { "@id": "LEGITEXT000032770748", "#text": "Décret n°2016-834 du 23 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032769576", "@nortexte": "INTB1603408D", "@numtexte": "2016-834", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-23" }, { "@id": "LEGIARTI000006345979", "@num": "L212-4", "#text": "CODE DES COMMUNES. - art. 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- Les budgets de la commune restent déposés à la mairie et, le cas échéant, à la mairie annexe où ils sont mis sur place à la disposition du public dans les quinze jours qui suivent leur adoption ou éventuellement leur notification après règlement par le représentant de l'Etat dans le département.
\n
Le public est avisé de la mise à disposition de ces documents par tout moyen de publicité au choix du maire.
\n
Dans les communes de 3 500 habitants et plus, les documents budgétaires, sans préjudice des dispositions de l'article L. 2343-2, sont assortis en annexe :
\n
1° De données synthétiques sur la situation financière de la commune ;
\n
2° De la liste des concours attribués par la commune aux associations sous forme de prestations en nature et de subventions ;
\n
3° De la présentation consolidée des résultats afférents au dernier exercice connu du budget principal et des budgets annexes de la commune ;
\n
4° Des tableaux de synthèse des comptes administratifs afférents au dernier exercice connu des organismes de coopération intercommunale dont est membre la commune ;
\n
5° Du bilan certifié conforme du dernier exercice connu des organismes dans lesquels la commune détient une part du capital ou au bénéfice desquels la commune a garanti un emprunt ou versé une subvention supérieure à 75 000 euros ou représentant plus de 50 p. 100 du budget de l'organisme ;
\n
6° D'un tableau retraçant l'encours des emprunts garantis par la commune ainsi que l'échéancier de leur amortissement ;
\n
7° Des comptes et des annexes produits par les délégataires de service public ;
\n
8° Du tableau des acquisitions et cessions immobilières mentionné au c de l'article L. 300-5 du code de l'urbanisme.
\n
Dans ces mêmes communes de 3 500 habitants et plus, les documents visés au 1° font l'objet d'une insertion dans une publication locale diffusée dans la commune.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du présent article.
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- Les budgets de la commune restent déposés à la mairie et, le cas échéant, à la mairie annexe où ils sont mis sur place à la disposition du public dans les quinze jours qui suivent leur adoption ou éventuellement leur notification après règlement par le représentant de l'Etat dans le département.
\n
Le public est avisé de la mise à disposition de ces documents par tout moyen de publicité au choix du maire.
\n
Dans les communes de 3 500 habitants et plus, les documents budgétaires, sans préjudice des dispositions de l'article L. 2343-2, sont assortis en annexe :
\n
1° De données synthétiques sur la situation financière de la commune ;
\n
2° De la liste des concours attribués par la commune aux associations sous forme de prestations en nature et de subventions ;
\n
3° De la présentation consolidée des résultats afférents au dernier exercice connu du budget principal et des budgets annexes de la commune ;
\n
4° Des tableaux de synthèse des comptes administratifs afférents au dernier exercice connu des organismes de coopération intercommunale dont est membre la commune ;
\n
5° Du bilan certifié conforme du dernier exercice connu des organismes dans lesquels la commune détient une part du capital ou au bénéfice desquels la commune a garanti un emprunt ou versé une subvention supérieure à 75 000 euros ou représentant plus de 50 p. 100 du budget de l'organisme ;
\n
6° D'un tableau retraçant l'encours des emprunts garantis par la commune ainsi que l'échéancier de leur amortissement ;
\n
7° Des comptes et des annexes produits par les délégataires de service public ;
\n
8° Du tableau des acquisitions et cessions immobilières mentionné au c de l'article L. 300-5 du code de l'urbanisme ;
\n
9° D'une annexe retraçant l'ensemble des engagements financiers de la collectivité territoriale ou de l'établissement public résultant des contrats de partenariat prévus à l'article L. 1414-1 ;
\n
Dans ces mêmes communes de 3 500 habitants et plus, les documents visés au 1° font l'objet d'une insertion dans une publication locale diffusée dans la commune.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du présent article.
" } }, "LEGIARTI000006390530": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2313-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-27", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006390530", "URL": "article/LEGI/ARTI/00/00/06/39/05/LEGIARTI000006390530.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2313L01AXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1520, 1609 bis, 1609 quater, 1609 quinquies C, 1609 nonies A ter, 1609 nonies B, 1609 nonies D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006360473", "@num": "1", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006360475", "@num": "2", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006867039", "@num": "4", "#text": "Décret n°2000-404 du 11 mai 2000 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000583048", "@nortexte": "ATEP0080001D", "@numtexte": "2000-404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-11" }, { "@id": "LEGIARTI000006322321", "@num": "64", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 64 () JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGITEXT000032770748", "#text": "Décret n°2016-834 du 23 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032769576", "@nortexte": "INTB1603408D", "@numtexte": "2016-834", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-23" }, { "@id": "LEGIARTI000006345979", "@num": "L212-4", "#text": "CODE DES COMMUNES. - art. 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R5211-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815172", "@num": "L300-5", "#text": "Code de l'urbanisme - art. L300-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des collectivités territoriales annexe, L2343-2, L1414-1", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164574", "@fin": "2999-01-01", "#text": "CHAPITRE III : Publicité des budgets et des comptes", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149243", "@fin": "2999-01-01", "#text": "TITRE Ier : BUDGET ET COMPTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390526", "@fin": "2001-12-31", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390527", "@fin": "2002-01-03", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390528", "@fin": "2004-06-19", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2002-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390529", "@fin": "2004-12-31", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2004-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390530", "@fin": "2005-08-27", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390531", "@fin": "2008-07-30", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019265397", "@fin": "2011-01-01", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2008-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023259553", "@fin": "2014-02-23", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028640761", "@fin": "2015-08-01", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2014-02-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031039161", "@fin": "2015-08-19", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2015-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031066584", "@fin": "2019-01-01", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2015-08-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993277", "@fin": "2019-04-01", "@num": "L2313-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037739146", "@fin": "2999-01-01", "@num": "L2313-1", "@etat": "VIGUEUR", "@debut": "2019-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les budgets de la commune restent déposés à la mairie et, le cas échéant, à la mairie annexe où ils sont mis sur place à la disposition du public dans les quinze jours qui suivent leur adoption ou éventuellement leur notification après règlement par le représentant de l'Etat dans le département.
\n
Le public est avisé de la mise à disposition de ces documents par tout moyen de publicité au choix du maire.
\n
Dans les communes de 3 500 habitants et plus, les documents budgétaires, sans préjudice des dispositions de l'article L. 2343-2, sont assortis en annexe :
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1° De données synthétiques sur la situation financière de la commune ;
\n
2° De la liste des concours attribués par la commune aux associations sous forme de prestations en nature et de subventions ;
\n
3° De la présentation consolidée des résultats afférents au dernier exercice connu du budget principal et des budgets annexes de la commune ;
\n
4° Des tableaux de synthèse des comptes administratifs afférents au dernier exercice connu des organismes de coopération intercommunale dont est membre la commune ;
\n
5° Du bilan certifié conforme du dernier exercice connu des organismes dans lesquels la commune détient une part du capital ou au bénéfice desquels la commune a garanti un emprunt ou versé une subvention supérieure à 75 000 euros ou représentant plus de 50 p. 100 du budget de l'organisme ;
\n
6° D'un tableau retraçant l'encours des emprunts garantis par la commune ainsi que l'échéancier de leur amortissement ;
\n
7° Des comptes et des annexes produits par les délégataires de service public ;
\n
8° Du tableau des acquisitions et cessions immobilières mentionné au c de l'article L. 300-5 du code de l'urbanisme ;
\n
9° D'une annexe retraçant l'ensemble des engagements financiers de la collectivité territoriale ou de l'établissement public résultant des contrats de partenariat prévus à l'article L. 1414-1 ;
\n
Dans ces mêmes communes de 3 500 habitants et plus, les documents visés au 1° font l'objet d'une insertion dans une publication locale diffusée dans la commune.
\n
Les communes et leurs groupements de 10 000 habitants et plus ayant institué la taxe d'enlèvement des ordures ménagères conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies C, 1609 nonies A ter, 1609 nonies B et 1609 nonies D du code général des impôts et qui assurent au moins la collecte des déchets ménagers retracent dans un état spécial annexé aux documents budgétaires, d'une part, le produit perçu de la taxe précitée, et d'autre part, les dépenses, directes et indirectes, afférentes à l'exercice de la compétence susmentionnée.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du présent article.
" } }, "LEGIARTI000006390531": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2313-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-07-30", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006390531", "URL": "article/LEGI/ARTI/00/00/06/39/05/LEGIARTI000006390531.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2313L01AXAF" } }, "NOTA": { "CONTENU": "
Ordonnance 2005-1027 du 26 août 2005 art. 27 : Les dispositions de la présente ordonnance entrent en vigueur à compter de l'exercice 2006.
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Les budgets de la commune restent déposés à la mairie et, le cas échéant, à la mairie annexe où ils sont mis sur place à la disposition du public dans les quinze jours qui suivent leur adoption ou éventuellement leur notification après règlement par le représentant de l'Etat dans le département.

Le public est avisé de la mise à disposition de ces documents par tout moyen de publicité au choix du maire.

Dans les communes de 3 500 habitants et plus, les documents budgétaires, sans préjudice des dispositions de l'article L. 2343-2, sont assortis en annexe :

1° De données synthétiques sur la situation financière de la commune ;

2° De la liste des concours attribués par la commune sous forme de prestations en nature ou de subventions. Ce document est joint au seul compte administratif ;

3° De la présentation agrégée des résultats afférents au dernier exercice connu du budget principal et des budgets annexes de la commune. Ce document est joint au seul compte administratif ;

4° De la liste des organismes pour lesquels la commune :

a) détient une part du capital ;

b) a garanti un emprunt ;

c) a versé une subvention supérieure à 75 000 euros ou représentant plus de 50 % du produit figurant au compte de résultat de l'organisme.

La liste indique le nom, la raison sociale et la nature juridique de l'organisme ainsi que la nature et le montant de l'engagement financier de la commune ;

5° Abrogé ;

6° D'un tableau retraçant l'encours des emprunts garantis par la commune ainsi que l'échéancier de leur amortissement ;

7° De la liste des délégataires de service public ;

8° Du tableau des acquisitions et cessions immobilières mentionné au c de l'article L. 300-5 du code de l'urbanisme ;

9° D'une annexe retraçant l'ensemble des engagements financiers de la collectivité territoriale ou de l'établissement public résultant des contrats de partenariat prévus à l'article L. 1414-1.

Lorsqu'une décision modificative ou le budget supplémentaire a pour effet de modifier le contenu de l'une des annexes, celle-ci doit être à nouveau produite pour le vote de la décision modificative ou du budget supplémentaire.

Dans ces mêmes communes de 3 500 habitants et plus, les documents visés au 1° font l'objet d'une insertion dans une publication locale diffusée dans la commune.

Les communes et leurs groupements de 10 000 habitants et plus ayant institué la taxe d'enlèvement des ordures ménagères conformément aux articles 1520, 1609 bis, 1609 quater, 1609 quinquies C, 1609 nonies A ter, 1609 nonies B et 1609 nonies D du code général des impôts et qui assurent au moins la collecte des déchets ménagers retracent dans un état spécial annexé aux documents budgétaires, d'une part, le produit perçu de la taxe précitée, et d'autre part, les dépenses, directes et indirectes, afférentes à l'exercice de la compétence susmentionnée.

Pour l'ensemble des communes, les documents budgétaires sont assortis d'états portant sur la situation patrimoniale et financière de la collectivité ainsi que sur ses différents engagements.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

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La liste des concours attribués par la commune aux associations sous forme de prestations en nature et de subventions indique le nom de l'association bénéficiaire, la nature de la prestation ou le montant de la subvention. Elle est jointe au budget primitif et au compte administratif.
\n
" } }, "LEGIARTI000006396421": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2313-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006396421", "URL": "article/LEGI/ARTI/00/00/06/39/64/LEGIARTI000006396421.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2313R003XAB" } }, "NOTA": { "CONTENU": "
Les dispositions du décret 2005-1661 du 27 décembre 2005 entrent en vigueur à compter de l'exercice 2006.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006247915", "@num": "8", "#text": "Décret n°2005-1661 du 27 décembre 2005 - art. 8 () JORF 29 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000812068", "@nortexte": "INTB0500341D", "@numtexte": "2005-1661", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-27" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R212-10 : ecqc la commune", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032773678", "@num": "D2573-31", "#text": "Code général des collectivités territoriales - art. D2573-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390526", "@num": "L2313-1", "#text": "Code général des collectivités territoriales - art. L2313-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396425", "@num": "R2313-6", "#text": "Code général des collectivités territoriales - art. R2313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164976", "@fin": "2999-01-01", "#text": "CHAPITRE III : Publicité des budgets et des comptes", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149396", "@fin": "2999-01-01", "#text": "TITRE Ier : BUDGET ET COMPTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396420", "@fin": "2005-12-29", "@num": "R2313-3", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006396421", "@fin": "2999-01-01", "@num": "R2313-3", "@etat": "VIGUEUR", "@debut": "2005-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les états annexés aux documents budgétaires en application de l'avant-dernier alinéa de l'article L. 2313-1 sont les suivants :

I. – Etats annexés au budget et au compte administratif :

1° Tableaux récapitulant l'état des emprunts et dettes ;

2° Présentation de l'état des provisions ;

3° Présentation des méthodes utilisées pour les amortissements ;

4° Présentation de l'équilibre des opérations financières ;

5° Présentation de l'état des charges transférées en investissement ;

6° Présentation du mode de financement des opérations pour le compte de tiers ;

7° Présentation des engagements donnés et reçus ;

8° Présentation de l'emploi des recettes grevées d'une affectation spéciale ;

9° Etat du personnel ;

10° Liste des organismes de regroupement dont la commune est membre ;

11° Liste des établissements ou services créés par la commune ;

12° Tableau retraçant les décisions en matière de taux des contributions directes.

II. – Etats annexés au seul compte administratif :

1° Etat de variation des immobilisations ;

2° Etat présentant le montant de recettes et de dépenses affectées aux services assujettis à la taxe sur la valeur ajoutée qui ne font pas l'objet d'un budget distinct du budget général.

" } }, "LEGIARTI000006396423": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2313-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-29", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396423", "URL": "article/LEGI/ARTI/00/00/06/39/64/LEGIARTI000006396423.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2313R005XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R212-12 : ecqc la commune", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019587663", "@num": "D2573-31", "#text": "Code général des collectivités territoriales - art. D2573-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390526", "@num": "L2313-1", "#text": "Code général des collectivités territoriales - art. L2313-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396425", "@num": "R2313-6", "#text": "Code général des collectivités territoriales - art. R2313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164976", "@fin": "2999-01-01", "#text": "CHAPITRE III : Publicité des budgets et des comptes", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149396", "@fin": "2999-01-01", "#text": "TITRE Ier : BUDGET ET COMPTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396423", "@fin": "2005-12-29", "@num": "R2313-5", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006396424", "@fin": "2999-01-01", "@num": "R2313-5", "@etat": "VIGUEUR", "@debut": "2005-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application du 5° du troisième alinéa de l'article L. 2313-1, le bilan est certifié par un commissaire aux comptes pour les organismes soumis à l'obligation de certification des comptes. Pour les organismes non soumis à l'obligation de certification des comptes, le bilan est certifié par le président de l'organisme concerné. Ces documents sont joints au compte administratif de la commune.
\n
" } }, "LEGIARTI000006396424": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2313-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006396424", "URL": "article/LEGI/ARTI/00/00/06/39/64/LEGIARTI000006396424.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2313R005XAB" } }, "NOTA": { "CONTENU": "
Les dispositions du décret 2005-1661 du 27 décembre 2005 entrent en vigueur à compter de l'exercice 2006.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006247916", "@num": "9", "#text": "Décret n°2005-1661 du 27 décembre 2005 - art. 9 () JORF 29 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000812068", "@nortexte": "INTB0500341D", "@numtexte": "2005-1661", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-27" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R212-12 : ecqc la commune", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019587663", "@num": "D2573-31", "#text": "Code général des collectivités territoriales - art. D2573-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390532", "@num": "L2313-1-1", "#text": "Code général des collectivités territoriales - art. L2313-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396425", "@num": "R2313-6", "#text": "Code général des collectivités territoriales - art. R2313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164976", "@fin": "2999-01-01", "#text": "CHAPITRE III : Publicité des budgets et des comptes", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149396", "@fin": "2999-01-01", "#text": "TITRE Ier : BUDGET ET COMPTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396423", "@fin": "2005-12-29", "@num": "R2313-5", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006396424", "@fin": "2999-01-01", "@num": "R2313-5", "@etat": "VIGUEUR", "@debut": "2005-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptes certifiés mentionnés à l'article L. 2313-1-1 le sont par un commissaire aux comptes pour les organismes soumis à l'obligation de certification des comptes et par le président de l'organisme en cause, pour les organismes non soumis à une telle obligation.
\n
" } }, "LEGIARTI000006396426": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2313-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-29", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396426", "URL": "article/LEGI/ARTI/00/00/06/39/64/LEGIARTI000006396426.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2313R007XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006525886", "@num": "R212-33", "#text": "Code de l'éducation - art. R212-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390526", "@num": "L2313-1", "#text": "Code général des collectivités territoriales - art. L2313-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390533", "@num": "L2313-2", "#text": "Code général des collectivités territoriales - art. L2313-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396418", "@num": "R2313-2", "#text": "Code général des collectivités territoriales - art. R2313-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396425", "@num": "R2313-6", "#text": "Code général des collectivités territoriales - art. R2313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070633", "#text": "Code général des collectivités territoriales L2313-1, L2313-2, annexe, R2313-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 98-1061, 1998-11-25 n°98-1061 / 98-1061, art 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164976", "@fin": "2999-01-01", "#text": "CHAPITRE III : Publicité des budgets et des comptes", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149396", "@fin": "2999-01-01", "#text": "TITRE Ier : BUDGET ET COMPTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396426", "@fin": "2005-12-29", "@num": "R2313-7", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006396427", "@fin": "2999-01-01", "@num": "R2313-7", "@etat": "VIGUEUR", "@debut": "2005-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application des articles L. 2313-1 et L. 2313-2, dans les caisses des écoles des communes de 3 500 habitants ou plus et les caisses des écoles intercommunales comprenant une commune de 3 500 habitants ou plus, les documents budgétaires sont assortis en annexe, des données synthétiques suivantes :
\n
1° Dépenses réelles de fonctionnement rapportées à la population ;
\n
2° Recettes réelles de fonctionnement rapportées à la population ;
\n
3° Annuité de la dette rapportée aux recettes réelles de fonctionnement.
\n
Les dépenses réelles et les recettes réelles de fonctionnement sont celles qui donnent lieu à décaissement ou encaissement effectif.
\n
L'annuité de la dette comprend le capital à rembourser dans l'exercice, augmenté des intérêts et charges financières.
\n
La population est déterminée conformément à l'article R. 2313-2.
\n
Lorsque la caisse des écoles gère un ou plusieurs services non personnalisés en budget annexe, les ratios sont établis après consolidation des résultats du budget principal et des budgets annexes.
" } }, "LEGIARTI000006396427": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2313-7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006396427", "URL": "article/LEGI/ARTI/00/00/06/39/64/LEGIARTI000006396427.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2313R007XAB" } }, "NOTA": { "CONTENU": "
Les dispositions du décret 2005-1661 du 27 décembre 2005 entrent en vigueur à compter de l'exercice 2006.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006247917", "@num": "10", "#text": "Décret n°2005-1661 du 27 décembre 2005 - art. 10 () JORF 29 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000812068", "@nortexte": "INTB0500341D", "@numtexte": "2005-1661", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-27" }, { "@id": "LEGIARTI000006525886", "@num": "R212-33", "#text": "Code de l'éducation - art. R212-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390526", "@num": "L2313-1", "#text": "Code général des collectivités territoriales - art. L2313-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396425", "@num": "R2313-6", "#text": "Code général des collectivités territoriales - art. R2313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 98-1061, 1998-11-25 n°98-1061 / 98-1061, art 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164976", "@fin": "2999-01-01", "#text": "CHAPITRE III : Publicité des budgets et des comptes", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149396", "@fin": "2999-01-01", "#text": "TITRE Ier : BUDGET ET COMPTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396426", "@fin": "2005-12-29", "@num": "R2313-7", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006396427", "@fin": "2999-01-01", "@num": "R2313-7", "@etat": "VIGUEUR", "@debut": "2005-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application des articles L. 2313-1 et L. 2313-2, dans les caisses des écoles des communes de 3 500 habitants ou plus et les caisses des écoles intercommunales comprenant une commune de 3 500 habitants ou plus, les documents budgétaires sont assortis en annexe, des données synthétiques suivantes :
\n
1° Dépenses réelles de fonctionnement rapportées à la population ;
\n
2° Recettes réelles de fonctionnement rapportées à la population ;
\n
3° Annuité de la dette rapportée aux recettes réelles de fonctionnement.
\n
Les dépenses réelles et les recettes réelles de fonctionnement sont celles définies à l'article R. 2313-2.
\n
L'annuité de la dette comprend le capital à rembourser dans l'exercice, augmenté des intérêts et charges financières.
\n
La population est déterminée conformément à l'article R. 2313-2.
\n
Lorsque la caisse des écoles gère un ou plusieurs services non personnalisés en budget annexe, les ratios sont établis après consolidation des résultats du budget principal et des budgets annexes.
" } }, "LEGIARTI000006525886": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-33", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006525886", "URL": "article/LEGI/ARTI/00/00/06/52/58/LEGIARTI000006525886.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PPAXXXXXXXX2X212R033XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000250594", "#text": "Décret 2004-703 2004-07-13 JORF 24 février 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000250594", "@nortexte": "MENG0401424D", "@numtexte": "2004-703", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-13" }, { "@id": "LEGIARTI000006395757", "@num": "R2122-9", "#text": "Code général des collectivités territoriales - art. R2122-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396414", "@num": "R2312-2", "#text": "Code général des collectivités territoriales - art. R2312-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396425", "@num": "R2313-6", "#text": "Code général des collectivités territoriales - art. R2313-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396426", "@num": "R2313-7", "#text": "Code général des collectivités territoriales - art. R2313-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396434", "@num": "R2321-4", "#text": "Code général des collectivités territoriales - art. R2321-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396435", "@num": "R2321-5", "#text": "Code général des collectivités territoriales - art. R2321-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006166766", "@fin": "2999-01-01", "#text": "Section 2 : Caisse des écoles.", "@debut": "2004-07-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006151404", "@fin": "2999-01-01", "#text": "Chapitre II : Les compétences des communes", "@debut": "2004-07-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006137636", "@fin": "2999-01-01", "#text": "Titre Ier : La répartition des compétences entre l'État et les collectivités territoriales.", "@debut": "2004-07-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006120398", "@fin": "2999-01-01", "#text": "Livre II : L'administration de l'éducation.", "@debut": "2004-07-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006095806", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2004-07-17" } ] }, "@cid": "LEGITEXT000006071191", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'éducation", "@debut": "2000-06-22", "@id_txt": "LEGITEXT000006071191", "@c_titre_court": "Code de l'éducation" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006525886", "@fin": "2999-01-01", "@num": "R212-33", "@etat": "VIGUEUR", "@debut": "2004-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles budgétaires et comptables applicables aux caisses des écoles sont fixées par les articles R. 2312-2, R. 2313-6, R. 2313-7, R. 2321-4, R. 2321-5 et R. 2122-9 du code général des collectivités territoriales.
\n
" } }, "LEGIARTI000019265397": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2313-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2008-07-30" } }, "META_COMMUN": { "ID": "LEGIARTI000019265397", "URL": "article/LEGI/ARTI/00/00/19/26/53/LEGIARTI000019265397.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006360473", "@num": "1", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006360475", "@num": "2", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006867039", "@num": "4", "#text": "Décret n°2000-404 du 11 mai 2000 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000583048", "@nortexte": "ATEP0080001D", "@numtexte": "2000-404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-11" }, { "@id": "LEGIARTI000019262810", "@num": "34", "#text": "LOI n°2008-735\n du 28 juillet 2008 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000019261845", "@nortexte": "ECEX0774541L", "@numtexte": "2008-735", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-07-28" }, { "@id": "LEGITEXT000032770748", "#text": "Décret n°2016-834 du 23 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032769576", "@nortexte": "INTB1603408D", "@numtexte": "2016-834", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-23" }, { "@id": "LEGIARTI000006306292", "@num": "1520", "#text": "Code général des impôts, CGI. - art. 1520", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312327", "@num": "1609 bis", "#text": "Code général des impôts, CGI. - art. 1609 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306631", "@num": "1609 nonies A ter", "#text": "Code général des impôts, CGI. - art. 1609 nonies A ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312359", "@num": "1609 nonies B", "#text": "Code général des impôts, CGI. - art. 1609 nonies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306640", "@num": "1609 nonies D", "#text": "Code général des impôts, CGI. - art. 1609 nonies D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312333", "@num": "1609 quater", "#text": "Code général des impôts, CGI. - art. 1609 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306612", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345979", "@num": "L212-4", "#text": "CODE DES COMMUNES. - art. L212-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345790", "@num": "L212-14", "#text": "CODE DES COMMUNES. - art. L212-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887771", "@num": "D6261-18", "#text": "Code général des collectivités territoriales - art. D6261-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887346", "@num": "D6361-18", "#text": "Code général des collectivités territoriales - art. D6361-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389257", "@num": "L1414-1", "#text": "Code général des collectivités territoriales - art. L1414-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390532", "@num": "L2313-1-1", "#text": "Code général des collectivités territoriales - art. L2313-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390533", "@num": "L2313-2", "#text": "Code général des collectivités territoriales - art. L2313-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390947", "@num": "L2341-1", "#text": "Code général des collectivités territoriales - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390953", "@num": "L2343-2", "#text": "Code général des collectivités territoriales - art. L2343-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028640758", "@num": "L2564-19", "#text": "Code général des collectivités territoriales - art. 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Le public est avisé de la mise à disposition de ces documents par tout moyen de publicité au choix du maire.

Dans les communes de 3 500 habitants et plus, les documents budgétaires, sans préjudice des dispositions de l'article L. 2343-2, sont assortis en annexe :

1° De données synthétiques sur la situation financière de la commune ;

2° De la liste des concours attribués par la commune sous forme de prestations en nature ou de subventions. Ce document est joint au seul compte administratif ;

3° De la présentation agrégée des résultats afférents au dernier exercice connu du budget principal et des budgets annexes de la commune. Ce document est joint au seul compte administratif ;

4° De la liste des organismes pour lesquels la commune :

a) détient une part du capital ;

b) a garanti un emprunt ;

c) a versé une subvention supérieure à 75 000 euros ou représentant plus de 50 % du produit figurant au compte de résultat de l'organisme.

La liste indique le nom, la raison sociale et la nature juridique de l'organisme ainsi que la nature et le montant de l'engagement financier de la commune ;

5° Abrogé ;

6° D'un tableau retraçant l'encours des emprunts garantis par la commune ainsi que l'échéancier de leur amortissement ;

7° De la liste des délégataires de service public ;

8° Du tableau des acquisitions et cessions immobilières mentionné au c de l'article L. 300-5 du code de l'urbanisme ;

9° D'une annexe retraçant l'ensemble des engagements financiers de la collectivité territoriale ou de l'établissement public résultant des contrats de partenariat prévus à l'article L. 1414-1 ;

10° D'une annexe retraçant la dette liée à la part investissements des contrats de partenariat.

Dans ces mêmes communes de 3 500 habitants et plus, les documents visés au 1° font l'objet d'une insertion dans une publication locale diffusée dans la commune.

Pour l'ensemble des communes, les documents budgétaires sont assortis d'états portant sur la situation patrimoniale et financière de la collectivité ainsi que sur ses différents engagements.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

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Le public est avisé de la mise à disposition de ces documents par tout moyen de publicité au choix du maire.

Dans les communes de 3 500 habitants et plus, les documents budgétaires, sans préjudice des dispositions de l'article L. 2343-2, sont assortis en annexe :

1° De données synthétiques sur la situation financière de la commune ;

2° De la liste des concours attribués par la commune sous forme de prestations en nature ou de subventions. Ce document est joint au seul compte administratif ;

3° De la présentation agrégée des résultats afférents au dernier exercice connu du budget principal et des budgets annexes de la commune. Ce document est joint au seul compte administratif ;

4° De la liste des organismes pour lesquels la commune :

a) détient une part du capital ;

b) a garanti un emprunt ;

c) a versé une subvention supérieure à 75 000 euros ou représentant plus de 50 % du produit figurant au compte de résultat de l'organisme.

La liste indique le nom, la raison sociale et la nature juridique de l'organisme ainsi que la nature et le montant de l'engagement financier de la commune ;

5° Abrogé ;

6° D'un tableau retraçant l'encours des emprunts garantis par la commune ainsi que l'échéancier de leur amortissement ;

7° De la liste des délégataires de service public ;

8° Du tableau des acquisitions et cessions immobilières mentionné au c de l'article L. 300-5 du code de l'urbanisme ;

10° D'une annexe retraçant la dette liée à la part investissements des contrats de partenariat.

Dans ces mêmes communes de 3 500 habitants et plus, les documents visés au 1° font l'objet d'une insertion dans une publication locale diffusée dans la commune.

Les communes et leurs groupements de 10 000 habitants et plus ayant institué la taxe d'enlèvement des ordures ménagères conformément aux articles 1520, 1609 quater, 1609 quinquies C et 1379-0 bis du code général des impôts et qui assurent au moins la collecte des déchets ménagers retracent dans un état spécial annexé aux documents budgétaires, d'une part, le produit perçu de la taxe précitée, et d'autre part, les dépenses, directes et indirectes, afférentes à l'exercice de la compétence susmentionnée.

Pour l'ensemble des communes, les documents budgétaires sont assortis d'états portant sur la situation patrimoniale et financière de la collectivité ainsi que sur ses différents engagements.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

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Le public est avisé de la mise à disposition de ces documents par tout moyen de publicité au choix du maire.

Dans les communes de 3 500 habitants et plus, les documents budgétaires, sans préjudice des dispositions de l'article L. 2343-2, sont assortis en annexe :

1° De données synthétiques sur la situation financière de la commune ;

2° De la liste des concours attribués par la commune sous forme de prestations en nature ou de subventions. Ce document est joint au seul compte administratif ;

3° De la présentation agrégée des résultats afférents au dernier exercice connu du budget principal et des budgets annexes de la commune. Ce document est joint au seul compte administratif ;

4° De la liste des organismes pour lesquels la commune :

a) détient une part du capital ;

b) a garanti un emprunt ;

c) a versé une subvention supérieure à 75 000 euros ou représentant plus de 50 % du produit figurant au compte de résultat de l'organisme.

La liste indique le nom, la raison sociale et la nature juridique de l'organisme ainsi que la nature et le montant de l'engagement financier de la commune ;

5° Abrogé ;

6° D'un tableau retraçant l'encours des emprunts garantis par la commune ainsi que l'échéancier de leur amortissement ;

7° De la liste des délégataires de service public ;

8° Du tableau des acquisitions et cessions immobilières mentionné au c de l'article L. 300-5 du code de l'urbanisme ;

10° D'une annexe retraçant la dette liée à la part investissements des contrats de partenariat.

Dans ces mêmes communes de 3 500 habitants et plus, les documents visés au 1° font l'objet d'une insertion dans une publication locale diffusée dans la commune.

Les communes et leurs groupements de 10 000 habitants et plus ayant institué la taxe d'enlèvement des ordures ménagères conformément aux articles 1520,1609 quater, 1609 quinquies C et 1379-0 bis du code général des impôts et qui assurent au moins la collecte des déchets ménagers retracent dans un état spécial annexé aux documents budgétaires, d'une part, le produit perçu de la taxe précitée, et d'autre part, les dépenses, directes et indirectes, afférentes à l'exercice de la compétence susmentionnée.

Les établissements publics de coopération intercommunale et les communes signataires de contrats de ville définis à l'article 6 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine présentent annuellement un état, annexé à leur budget, retraçant les recettes et les dépenses correspondant aux engagements pris dans le cadre de ces contrats. Y figurent l'ensemble des actions conduites et des moyens apportés par les différentes parties au contrat, notamment les départements et les régions, en distinguant les moyens qui relèvent de la politique de la ville de ceux qui relèvent du droit commun.

Pour l'ensemble des communes, les documents budgétaires sont assortis d'états portant sur la situation patrimoniale et financière de la collectivité ainsi que sur ses différents engagements.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

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Le public est avisé de la mise à disposition de ces documents par tout moyen de publicité au choix du maire.

Dans les communes de 3 500 habitants et plus, les documents budgétaires, sans préjudice des dispositions de l'article L. 2343-2, sont assortis en annexe :

1° De données synthétiques sur la situation financière de la commune ;

2° De la liste des concours attribués par la commune sous forme de prestations en nature ou de subventions. Ce document est joint au seul compte administratif ;

3° De la présentation agrégée des résultats afférents au dernier exercice connu du budget principal et des budgets annexes de la commune. Ce document est joint au seul compte administratif ;

4° De la liste des organismes pour lesquels la commune :

a) détient une part du capital ;

b) a garanti un emprunt ;

c) a versé une subvention supérieure à 75 000 euros ou représentant plus de 50 % du produit figurant au compte de résultat de l'organisme.

La liste indique le nom, la raison sociale et la nature juridique de l'organisme ainsi que la nature et le montant de l'engagement financier de la commune ;

5° Abrogé ;

6° D'un tableau retraçant l'encours des emprunts garantis par la commune ainsi que l'échéancier de leur amortissement ;

7° De la liste des délégataires de service public ;

8° Du tableau des acquisitions et cessions immobilières mentionné au c de l'article L. 300-5 du code de l'urbanisme ;

10° D'une annexe retraçant la dette liée à la part investissements des contrats de partenariat.

Dans ces mêmes communes de 3 500 habitants et plus, les documents visés au 1° font l'objet d'une insertion dans une publication locale diffusée dans la commune.

Les communes et leurs groupements de 10 000 habitants et plus ayant institué la taxe d'enlèvement des ordures ménagères conformément aux articles 1520,1609 quater, 1609 quinquies C et 1379-0 bis du code général des impôts et qui assurent au moins la collecte des déchets ménagers retracent dans un état spécial annexé aux documents budgétaires, d'une part, le produit perçu de la taxe précitée, et d'autre part, les dépenses, directes et indirectes, afférentes à l'exercice de la compétence susmentionnée.

Pour l'ensemble des communes, les documents budgétaires sont assortis d'états portant sur la situation patrimoniale et financière de la collectivité ainsi que sur ses différents engagements.

Une présentation brève et synthétique retraçant les informations financières essentielles est jointe au budget primitif et au compte administratif afin de permettre aux citoyens d'en saisir les enjeux.

La présentation prévue au précédent alinéa ainsi que le rapport adressé au conseil municipal à l'occasion du débat sur les orientations budgétaires de l'exercice prévu à l'article L. 2312-1, la note explicative de synthèse annexée au budget primitif et celle annexée au compte administratif, conformément à l'article L. 2121-12, sont mis en ligne sur le site internet de la commune, lorsqu'il existe, après l'adoption par le conseil municipal des délibérations auxquelles ils se rapportent et dans des conditions prévues par décret en Conseil d'Etat.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

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Le public est avisé de la mise à disposition de ces documents par tout moyen de publicité au choix du maire.

Dans les communes de 3 500 habitants et plus, les documents budgétaires, sans préjudice des dispositions de l'article L. 2343-2, sont assortis en annexe :

1° De données synthétiques sur la situation financière de la commune ;

2° De la liste des concours attribués par la commune sous forme de prestations en nature ou de subventions. Ce document est joint au seul compte administratif ;

3° De la présentation agrégée des résultats afférents au dernier exercice connu du budget principal et des budgets annexes de la commune. Ce document est joint au seul compte administratif ;

4° De la liste des organismes pour lesquels la commune :

a) détient une part du capital ;

b) a garanti un emprunt ;

c) a versé une subvention supérieure à 75 000 euros ou représentant plus de 50 % du produit figurant au compte de résultat de l'organisme.

La liste indique le nom, la raison sociale et la nature juridique de l'organisme ainsi que la nature et le montant de l'engagement financier de la commune ;

5° Abrogé ;

6° D'un tableau retraçant l'encours des emprunts garantis par la commune ainsi que l'échéancier de leur amortissement ;

7° De la liste des délégataires de service public ;

8° Du tableau des acquisitions et cessions immobilières mentionné au c de l'article L. 300-5 du code de l'urbanisme ;

10° D'une annexe retraçant la dette liée à la part investissements des contrats de partenariat.

Dans ces mêmes communes de 3 500 habitants et plus, les documents visés au 1° font l'objet d'une insertion dans une publication locale diffusée dans la commune.

Les communes et leurs groupements de 10 000 habitants et plus ayant institué la taxe d'enlèvement des ordures ménagères conformément aux articles 1520,1609 quater, 1609 quinquies C et 1379-0 bis du code général des impôts et qui assurent au moins la collecte des déchets ménagers retracent dans un état spécial annexé aux documents budgétaires, d'une part, le produit perçu de la taxe précitée et les dotations et participations reçues pour le financement du service, liées notamment aux ventes d'énergie ou de matériaux, aux soutiens reçus des éco-organismes ou aux aides publiques, et d'autre part, les dépenses, directes et indirectes, afférentes à l'exercice de la compétence susmentionnée.

Pour l'ensemble des communes, les documents budgétaires sont assortis d'états portant sur la situation patrimoniale et financière de la collectivité ainsi que sur ses différents engagements.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

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Le public est avisé de la mise à disposition de ces documents par tout moyen de publicité au choix du maire.

Dans les communes de 3 500 habitants et plus, les documents budgétaires, sans préjudice des dispositions de l'article L. 2343-2, sont assortis en annexe :

1° De données synthétiques sur la situation financière de la commune ;

2° De la liste des concours attribués par la commune sous forme de prestations en nature ou de subventions. Ce document est joint au seul compte administratif ;

3° De la présentation agrégée des résultats afférents au dernier exercice connu du budget principal et des budgets annexes de la commune. Ce document est joint au seul compte administratif ;

4° De la liste des organismes pour lesquels la commune :

a) détient une part du capital ;

b) a garanti un emprunt ;

c) a versé une subvention supérieure à 75 000 euros ou représentant plus de 50 % du produit figurant au compte de résultat de l'organisme.

La liste indique le nom, la raison sociale et la nature juridique de l'organisme ainsi que la nature et le montant de l'engagement financier de la commune ;

5° Abrogé ;

6° D'un tableau retraçant l'encours des emprunts garantis par la commune ainsi que l'échéancier de leur amortissement ;

7° De la liste des délégataires de service public ;

8° Du tableau des acquisitions et cessions immobilières mentionné au c de l'article L. 300-5 du code de l'urbanisme ;

9° D'une annexe retraçant l'ensemble des engagements financiers de la collectivité territoriale ou de l'établissement public résultant des marchés de partenariat prévus à l'article L. 1414-1 ;

10° D'une annexe retraçant la dette liée à la part investissements des marchés de partenariat.

Dans ces mêmes communes de 3 500 habitants et plus, les documents visés au 1° font l'objet d'une insertion dans une publication locale diffusée dans la commune.

Les communes mentionnées à l'alinéa précédent et ayant institué la taxe de balayage peuvent retracer dans un même état, en lieu et place de l'état de répartition prévu au même alinéa, d'une part, les produits perçus mentionnés audit alinéa majoré des produits de la taxe de balayage, et, d'autre part, les dépenses directes et indirectes relatives à l'exercice du service public de collecte et traitement des déchets, ainsi que celles occasionnées par le balayage de la superficie des voies livrées à la circulation publique.

Pour l'application des deux alinéas précédents, les produits retracés ne comprennent pas les impositions supplémentaires établies au titre de l'exercice ou des exercices précédents.

Les communes et leurs groupements de 10 000 habitants et plus ayant institué la taxe d'enlèvement des ordures ménagères conformément aux articles 1520,1609 quater, 1609 quinquies C et 1379-0 bis du code général des impôts et qui assurent au moins la collecte des déchets ménagers retracent dans un état spécial annexé aux documents budgétaires, d'une part, le produit perçu de la taxe précitée et les dotations et participations reçues pour le financement du service, liées notamment aux ventes d'énergie ou de matériaux, aux soutiens reçus des éco-organismes ou aux aides publiques, et d'autre part, les dépenses, directes et indirectes, afférentes à l'exercice de la compétence susmentionnée.

Pour l'ensemble des communes, les documents budgétaires sont assortis d'états portant sur la situation patrimoniale et financière de la collectivité ainsi que sur ses différents engagements.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

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Le public est avisé de la mise à disposition de ces documents par tout moyen de publicité au choix du maire.

Dans les communes de 3 500 habitants et plus, les documents budgétaires, sans préjudice des dispositions de l'article L. 2343-2, sont assortis en annexe :

1° De données synthétiques sur la situation financière de la commune ;

2° De la liste des concours attribués par la commune sous forme de prestations en nature ou de subventions. Ce document est joint au seul compte administratif ;

3° De la présentation agrégée des résultats afférents au dernier exercice connu du budget principal et des budgets annexes de la commune. Ce document est joint au seul compte administratif ;

4° De la liste des organismes pour lesquels la commune :

a) détient une part du capital ;

b) a garanti un emprunt ;

c) a versé une subvention supérieure à 75 000 euros ou représentant plus de 50 % du produit figurant au compte de résultat de l'organisme.

La liste indique le nom, la raison sociale et la nature juridique de l'organisme ainsi que la nature et le montant de l'engagement financier de la commune ;

5° Abrogé ;

6° D'un tableau retraçant l'encours des emprunts garantis par la commune ainsi que l'échéancier de leur amortissement ;

7° De la liste des délégataires de service public ;

8° Du tableau des acquisitions et cessions immobilières mentionné au c de l'article L. 300-5 du code de l'urbanisme ;

10° D'une annexe retraçant la dette liée à la part investissements des contrats de partenariat.

Dans ces mêmes communes de 3 500 habitants et plus, les documents visés au 1° font l'objet d'une insertion dans une publication locale diffusée dans la commune.

Pour l'application des deux alinéas précédents, les produits retracés ne comprennent pas les impositions supplémentaires établies au titre de l'exercice ou des exercices précédents.

Les communes et leurs groupements de 10 000 habitants et plus ayant institué la taxe d'enlèvement des ordures ménagères conformément aux articles 1520,1609 quater, 1609 quinquies C et 1379-0 bis du code général des impôts et qui assurent au moins la collecte des déchets ménagers retracent dans un état spécial annexé aux documents budgétaires, d'une part, le produit perçu de la taxe précitée et les dotations et participations reçues pour le financement du service, liées notamment aux ventes d'énergie ou de matériaux, aux soutiens reçus des éco-organismes ou aux aides publiques, et d'autre part, les dépenses, directes et indirectes, afférentes à l'exercice de la compétence susmentionnée.

Pour l'ensemble des communes, les documents budgétaires sont assortis d'états portant sur la situation patrimoniale et financière de la collectivité ainsi que sur ses différents engagements.

Un décret en Conseil d'Etat fixe les conditions d'application du présent article.

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les articles 1 à 110 et 113 à 238 du décret du 12 juillet 1893 portant règlement sur la comptabilité départementale ; les articles 1 et 2, en tant qu'ils concernent le département et ses établissements publics, du décret du 1er février 1896 relatif à la procédure à suivre en matière de legs concernant les établissements publics ou reconnus d'utilité publique ; le décret du 1er avril 1928 pour l'application de la loi du 21 juillet 1927 ; le décret du 29 avril 1933 relatif au classement et au régime des bibliothèques municipales de 1ère catégorie ; le décret du 30 octobre 1935 relatif aux rapports entre les collectivités et les entreprises avec lesquelles elles ont passé des contrats ; la loi 42-860 ; l'article 8 de l'ordonnance 45-2604 ; le décret 47-850 ; le décret 47-1554 ; le décret 48-450 ; le décret 51-859 ; le décret 52-44 ; le 1er alinéa (1ère phrase) de l'article 1, en tant qu'il concerne le département et ses établissements publics, du décret 55-630 ; l'article 2, l'article 4, le 1er alinéa de l'article 5 et les articles 6 à 10, en tant qu'ils concernent le département, du décret 56-151 ; l'article 3, les alinéas 1 et 2 de l'article 4 et les articles 5 à 7, en tant qu'ils concernent le département et la commune, du décret 58-367 ; le décret 59-36 ; le décret 59-37 ; le décret 59-1201; l'article 6 du décret 62-921 ; l'article 1, les articles 2, 3 et 5, en tant qu'ils concernent le département et ses établissements publics, et l'article 6 du décret 62-1352 ; le décret 66-624 ; le décret 68-629 ; le décret 70-216 ; le décret 70-956 ; le décret 71-1051 ; le décret 72-514 ; le décret 72-676 ; le décret 72-677 ; le décret 73-172 ; le décret 77-151 ; l'article 6 (en ce qu'il concerne le code général des collectivités territoriales), les articles 7 et 8 du décret 79-1037 ; le décret du 17 mars 1980 portant approbation d'un cahier des charges type pour l'exploitation par affermage d'un service de distribution publique d'eau potable ; le décret du 26 mars 1981 portant institution d'un comité des techniques municipales ; le décret 82-806 ; le décret 82-807 ; le décret 82-808 ; les articles 1 à 3 et l'article 5 du décret 82-809 ; le décret 82-866 ; le décret du 29 octobre 1982 portant institution d'un comité d'allègement des prescriptions et procédures techniques ; le décret 82-1131 ; le décret 82-1132 ; le décret 82-1133 ; le décret 83-16 ; les articles 1 à 7 et l'article 11 du décret 83-32 ; le décret 83-73 ; le décret 83-159 ; le décret 83-178 ; le décret 83-346 ; le décret 83-471 ; le décret 83-479 ; le décret 83-585 ; le décret 83-775 ; le décret 83-786 ; le décret 83-787 ; le décret 83-826 ; l'article 2 du décret 83-851 ; le décret 83-881 ; le décret 83-1121 ; le décret 83-1122 ; les articles 1 à 4 du décret 83-1174 ; les articles 1 à 10 et les articles 12 à 16 du décret 84-107 ; le décret 84-207 ; le décret 84-221 ; le décret 84-274 ; le décret 84-473 ; le décret 84-711 ; le décret 84-900 ; le décret 84-1105 ; le décret 84-1190 ; le décret 85-27 ; le décret 85-317 ; le 1er alinéa de l'article 19 du décret 85-397 ; le décret 85-491 ; le décret 85-893 ; le décret 85-894 ; les articles 1 à 8 et l'article 11 du décret 85-1036 ; les articles 6 à 17 du décret 85-1510 ; le décret 86-43 ; le décret 86-306 ; les articles 1 et 2 du décret 86-420 ; le décret 86-423 ; le décret 86-424 ; le décret 86-989 ; le décret 86-1212 ; le décret 87-45 ; le décret 87-141 ; les articles 1 et 2 du décret 87-275 ; le décret 87-738 ; l'article 18-1 du décret 87-811 ; le décret 87-934 ; le décret 88-139 ; le décret 88-366 ; le décret 88-491 ; le décret du 6 mai 1988 portant création de la commission consultative des programmes immobiliers de la brigade des sapeurs-pompiers de Paris ; l'article 1 et les articles 4 à 9 du décret 88-620 ; le décret 88-621 ; le décret 88-849 ; le décret 88-899 ; le décret 88-987 ; le décret 88-1037 ; le décret 89-561 ; le décret 89-645 ; le décret 89-809 ; le décret 90-492 ; le décret 91-1293 ; le décret 92-910 ; les articles 1 à 13 du décret 92-1205 ; le décret 92-1206 ; les articles 1 à 11 du décret 92-1207 ; les articles 1 à 13 du décret 92-1208 ; le décret 92-1268 ; l'article 1, l'article 3 et les articles 7 à 9 du décret 92-1352 ; le décret 92-1451 ; le décret 92-1452 ; le décret 92-1453 ; le décret 92-1454 ; le décret 93-173 ; le décret 93-175 ; le décret 93-258 ; le décret 93-471 (en ce qu'il concerne les personnes publiques délégantes relevant du code général des collectivités territoriales) ; le décret 93-570 ; le décret 93-571 ; le décret 93-728 ; l'article 1 du décret 93-825 ; le décret 93-1080 ; le décret 93-1121 ; l'article 2 du décret 93-1140 ; le décret 93-1190 ; le décret 94-260 ; le décret 94-366 ; le 1er alinéa de l'article 1er et les articles 2 et 3 du décret 94-439 ; les articles 1er à 5, les articles 8 à 17 et les articles 25 et 26 du décret 94-469 ; le décret 94-571 ; le décret 94-655 ; l'article 1 du décret 94-704 (en ce qu'il concerne les communes des départements d'outre-mer) ; le décret 94-937 ; le décret 94-1117 ; le décret 94-1218 ; le décret 95-225 (en ce qu'il concerne les personnes publiques délégantes relevant du code général des collectivités territoriales) ; le décret 95-330 ; le décret 95-635 ; le décret 95-652 ; le décret 95-653 ; les articles 78 à 100, 102 à 106, l'article 107 en tant qu'il concerne les dispositions reprises dans le code général des collectivités territoriales, les articles 108 et 109, l'article 131 (en ce qu'il concerne les délégations de service public des personnes publiques relevant du code général des collectivités territoriales), les articles 132 et 133 du décret 95-945 ; le décret 96-522 ; le décret 96-524 ; le décret 96-525 ; le décret 96-526 ; les articles 1 à 3 du décret 96-827 ; le décret 96-903 ; le décret 6-904 ; le décret 96-1171; le décret 96-1256 ; le décret 97-261 ; le décret 97-1039 ; le décret 97-1225, à l'exception du paragraphe II de l'article 53 ; le décret 97-1259 ; le décret 98-572 ; le décret 98-1061 ; le décret 99-102 ; les articles 1 à 3 du décret 99-370 ; les articles 1 à 5, le 1er alinéa de l'article 6 et les articles 7 et 8 du décret 99-662 ; les articles 1 à 10 et les articles 13 à 16 du décret 99-862 ; le décret 99-935 ; l'article 1 du décret 99-1106 ; l'article 1 du décret 2000-162 ; le décret 2000-163 ; les articles 1 à 4 du décret 2000-167 ; l'article 1 du décret 2000-168 ; le décret 2000-169 ; le décret 2000-170 ; le décret 2000-191 ; le décret 2000-192 ; le décret 2000-199 ; le décret 2000-237. La partie Réglementaire du code général des collectivités territoriales annexée au présent décret fait l'objet d'une pagination spéciale (CCT) annexée au Journal officiel de ce jour." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006360638", "@num": "1", "#text": "Décret n°55-630 du 20 mai 1955 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000686980", "@numtexte": "55-630", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "LEGITEXT000006065291", "#text": "Décret n°86-1212 du 27 novembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000501387", "@numtexte": "86-1212", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1986-11-27" }, { "@id": "LEGIARTI000006325144", "@num": "1", "#text": "Décret n°86-1212 du 27 novembre 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501387", "@numtexte": "86-1212", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1986-11-27" }, { "@id": "LEGIARTI000006325145", "@num": "2", "#text": "Décret n°86-1212 du 27 novembre 1986 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501387", "@numtexte": "86-1212", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1986-11-27" }, { "@id": "LEGITEXT000006066009", "#text": "Décret n°87-45 du 29 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325173", "@num": "1", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325174", "@num": "2", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325175", "@num": "3", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325176", "@num": "4", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325178", "@num": "5", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325179", "@num": "6", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325180", "@num": "7", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325181", "@num": "8", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGITEXT000005616169", "#text": "Décret n°94-571 du 11 juillet 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000184677", "@nortexte": "TEFF9400505D", "@numtexte": "94-571", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-07-11" }, { "@id": "LEGIARTI000006365801", "@num": "1", "#text": "Décret n°94-571 du 11 juillet 1994 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184677", "@nortexte": "TEFF9400505D", "@numtexte": "94-571", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-07-11" }, { "@id": "LEGIARTI000006365802", "@num": "2", "#text": "Décret n°94-571 du 11 juillet 1994 - 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art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000044177190", "@nortexte": "TERB2122186D", "@numtexte": "2021-1311", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-07" }, { "@id": "JORFARTI000044177273", "@num": "11", "#text": "Décret n°2021-1311 du 7 octobre 2021 - art. 11, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044177190", "@nortexte": "TERB2122186D", "@numtexte": "2021-1311", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-07" }, { "@id": "LEGIARTI000006348398", "@num": "R*315-10", "#text": "CODE DES COMMUNES. - art. R*315-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348399", "@num": "R*315-11", "#text": "CODE DES COMMUNES. - art. R*315-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348401", "@num": "R*315-12", "#text": "CODE DES COMMUNES. - art. R*315-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348402", "@num": "R*315-13", "#text": "CODE DES COMMUNES. - art. R*315-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348403", "@num": "R*315-14", "#text": "CODE DES COMMUNES. - art. R*315-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348404", "@num": "R*315-15", "#text": "CODE DES COMMUNES. - art. R*315-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348393", "@num": "R*315-4", "#text": "CODE DES COMMUNES. - art. R*315-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348394", "@num": "R*315-5", "#text": "CODE DES COMMUNES. - art. R*315-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348395", "@num": "R*315-6", "#text": "CODE DES COMMUNES. - art. 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R2223-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023512836", "@num": "R2223-2", "#text": "Code général des collectivités territoriales - art. R2223-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396037", "@num": "R2223-20", "#text": "Code général des collectivités territoriales - art. R2223-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396037", "@num": "R2223-20", "#text": "Code général des collectivités territoriales - art. 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R2223-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396052", "@num": "R2223-40", "#text": "Code général des collectivités territoriales - art. R2223-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028377947", "@num": "R2223-40", "#text": "Code général des collectivités territoriales - art. R2223-40 (V)",

Article R2313-6 AUTONOME VIGUEUR, en vigueur depuis le 09/04/2000 (Code général des collectivités territoriales)