{ "article": { "LEGIARTI000017887346": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D6361-18", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000017887346", "URL": "article/LEGI/ARTI/00/00/17/88/73/LEGIARTI000017887346.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017876613", "#text": "Décret n°2007-1847\n du 26 décembre 2007 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017840755", "@nortexte": "IOCM0769232D", "@numtexte": "2007-1847", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000017879042", "@num": "D6361-16", "#text": "Code général des collectivités territoriales - art. D6361-16", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390526", "@num": "L2313-1", "#text": "Code général des collectivités territoriales - art. L2313-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000017887391", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Le budget et les comptes de la collectivité", "@debut": "2007-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017887393", "@fin": "2999-01-01", "#text": "TITRE VI : FINANCES DE LA COLLECTIVITÉ", "@debut": "2007-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017887613", "@fin": "2999-01-01", "#text": "LIVRE III : SAINT-MARTIN", "@debut": "2007-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017888258", "@fin": "2999-01-01", "#text": "SIXIEME PARTIE : COLLECTIVITES D'OUTRE-MER REGIES PAR L'ARTICLE 74 DE LA CONSTITUTION", "@debut": "2007-12-30" } ] }, "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": "LEGIARTI000017887346", "@fin": "2999-01-01", "@num": "D6361-18", "@etat": "VIGUEUR", "@debut": "2007-12-30", "@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.

Pour les caisses des écoles de la collectivité, les documents budgétaires sont présentés dans les conditions définies aux articles L. 2313-1, D. 6361-16 et D. 6361-17.

" } }, "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.
\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 ;
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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 ;
\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 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. 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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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D6365-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000017876612", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "2007-12-30" } ] }, "@cid": "JORFTEXT000017840755", "@nor": "IOCM0769232D", "@num": "2007-1847", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-1847 du 26 décembre 2007 relatif aux livres II et III de la sixième partie du code général des collectivités territoriales (partie Réglementaire)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000017840755", "@c_titre_court": "Décret n°2007-1847 du 26 décembre 2007" }, { "@fin": "2999-01-01", "#text": "Décret n° 2007-1847 du 26 décembre 2007 relatif aux livres II et III de la sixième partie du code général des collectivités territoriales (partie Réglementaire)", "@debut": "2007-12-30", "@id_txt": "LEGITEXT000017876520", "@c_titre_court": "Décret n°2007-1847 du 26 décembre 2007" } ], "@ministere": "Ministère de l'intérieur, de l'outre-mer et des collectivités territoriales", "@date_publi": "2007-12-29", "@date_signature": "2007-12-26", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000017876613", "@fin": "2999-01-01", "@etat": "VIGUEUR", "@debut": "2007-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000017840768", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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A N N E X E

" } }, "LEGIARTI000017887353": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D6361-16", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000017887353", "URL": "article/LEGI/ARTI/00/00/17/88/73/LEGIARTI000017887353.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017876613", "#text": "Décret n°2007-1847\n du 26 décembre 2007 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017840755", "@nortexte": "IOCM0769232D", "@numtexte": "2007-1847", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@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": "LEGIARTI000006394242", "@num": "L6361-11", "#text": "Code général des collectivités territoriales - art. L6361-11", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000017887391", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Le budget et les comptes de la collectivité", "@debut": "2007-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017887393", "@fin": "2999-01-01", "#text": "TITRE VI : FINANCES DE LA COLLECTIVITÉ", "@debut": "2007-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017887613", "@fin": "2999-01-01", "#text": "LIVRE III : SAINT-MARTIN", "@debut": "2007-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017888258", "@fin": "2999-01-01", "#text": "SIXIEME PARTIE : COLLECTIVITES D'OUTRE-MER REGIES PAR L'ARTICLE 74 DE LA CONSTITUTION", "@debut": "2007-12-30" } ] }, "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": "LEGIARTI000017887353", "@fin": "2999-01-01", "@num": "D6361-16", "@etat": "VIGUEUR", "@debut": "2007-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les états annexés aux documents budgétaires en application de l'article L. 6361-11 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 collectivité est membre ;

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

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

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.

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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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Article D6361-18 AUTONOME VIGUEUR, en vigueur depuis le 30/12/2007 (Code général des collectivités territoriales)