{ "article": { "LEGIARTI000020043318": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D262-103", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2008-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000020043318", "URL": "article/LEGI/ARTI/00/00/20/04/33/LEGIARTI000020043318.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000882455", "#text": "Décret 89-863 1989-10-27, art 1 à 8", "@sens": "source", "@cidtexte": "JORFTEXT000000882455", "@nortexte": "BUDR8906014D", "@numtexte": "89-863", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000019998082", "@num": "36", "#text": "Décret n°2008-1398\n du 19 décembre 2008 - art. 36", "@sens": "cible", "@cidtexte": "JORFTEXT000019991718", "@nortexte": "PRMX0830337D", "@numtexte": "2008-1398", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000006358522", "@num": "D246-1", "#text": "Code des juridictions financières - art. D246-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034577653", "@num": "D262-102", "#text": "Code des juridictions financières - art. D262-102 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041527587", "@num": "D262-102", "#text": "Code des juridictions financières - art. D262-102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034611086", "@num": "D262-104", "#text": "Code des juridictions financières - art. D262-104 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034593237", "@num": "D272-87", "#text": "Code des juridictions financières - art. D272-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180782", "@fin": "2013-04-01", "#text": "Section 10 : Notification des jugements", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164196", "@fin": "2017-05-01", "#text": "CHAPITRE II : De la chambre territoriale des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034610448", "@fin": "2999-01-01", "#text": "CHAPITRE II : De la chambre territoriale des comptes de la Nouvelle-Calédonie", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148709", "@fin": "2999-01-01", "#text": "TITRE VI : Dispositions applicables en Nouvelle-Calédonie", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134871", "@fin": "2009-05-25", "#text": "DEUXIÈME PARTIE : Dispositions applicables aux territoires d'outre-mer et à la Nouvelle-Calédonie", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000020667974", "@fin": "2011-06-30", "#text": "DEUXIÈME PARTIE : Dispositions applicables dans les collectivités d'outre-mer et en Nouvelle-Calédonie.", "@debut": "2009-05-25" }, { "@id": "LEGISCTA000024275789", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : les chambres territoriales des comptes", "@debut": "2011-06-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358635", "@fin": "2008-12-27", "@num": "D262-103", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020043318", "@fin": "2013-04-01", "@num": "D262-103", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027274746", "@fin": "2017-05-01", "@num": "D262-103", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034611075", "@fin": "2999-01-01", "@num": "D262-103", "@etat": "VIGUEUR", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions des articles D. 246-1 à D. 246-8 sont applicables à la notification des jugements et des ordonnances rendus par la chambre territoriale des comptes de la Nouvelle-Calédonie.

\n
\n
" } }, "LEGIARTI000006358522": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D246-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-27", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358522", "URL": "article/LEGI/ARTI/00/00/06/35/85/LEGIARTI000006358522.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X246D001XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006342799", "@num": "1", "#text": "Décret n°89-863 du 27 octobre 1989 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000882455", "@nortexte": "BUDR8906014D", "@numtexte": "89-863", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14 jorf 16 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000026618118", "@num": "D244-1", "#text": "Code des juridictions financières - art. D244-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358523", "@num": "D246-2", "#text": "Code des juridictions financières - art. D246-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358524", "@num": "D246-3", "#text": "Code des juridictions financières - art. D246-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618121", "@num": "D254-6", "#text": "Code des juridictions financières - art. D254-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043318", "@num": "D262-103", "#text": "Code des juridictions financières - art. D262-103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020668121", "@num": "D272-23", "#text": "Code des juridictions financières - art. D272-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020668297", "@num": "D272-97", "#text": "Code des juridictions financières - art. D272-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020042910", "@num": "R262-23", "#text": "Code des juridictions financières - art. R262-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070249", "#text": "Code des juridictions financières D246-2, D246-3, annexe", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164193", "@fin": "2008-12-27", "#text": "CHAPITRE VI : Notification des jugements.", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000020043292", "@fin": "2013-04-01", "#text": "CHAPITRE VI : Notification des jugements et des ordonnances", "@debut": "2008-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358522", "@fin": "2008-12-27", "@num": "D246-1", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020043294", "@fin": "2012-11-11", "@num": "D246-1", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026618194", "@fin": "2013-04-01", "@num": "D246-1", "@etat": "TRANSFERE", "@debut": "2012-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le secrétaire général de la chambre régionale des comptes notifie les jugements aux comptables. Sous réserve des dispositions des articles D. 246-2, D. 246-3, et D. 246-4, cette notification est effectuée sous couvert des trésoriers-payeurs généraux, qui adressent, dans le délai de quinze jours, les jugements aux comptables publics par lettre recommandée avec avis de réception soit directement, soit par les soins des receveurs particuliers des finances.
\n
Les trésoriers-payeurs généraux constatent par procès-verbal, à la fin de chaque période de deux mois, l'envoi des jugements. Les procès-verbaux, auxquels sont annexés les récépissés de dépôt délivrés par la poste et les avis de réception, sont adressés au secrétaire général de la chambre régionale des comptes.
" } }, "LEGIARTI000019998082": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "36", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019998082", "URL": "article/LEGI/ARTI/00/00/19/99/80/LEGIARTI000019998082.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020043318", "@num": "D262-103", "#text": "Code des juridictions financières - art. D262-103 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000019991718", "@nor": "PRMX0830337D", "@num": "2008-1398", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-1398 du 19 décembre 2008 portant réforme des procédures juridictionnelles devant la Cour des comptes, les chambres régionales des comptes et la chambre territoriale des comptes de Nouvelle-Calédonie", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019991718", "@c_titre_court": "Décret n°2008-1398 du 19 décembre 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-1398 du 19 décembre 2008 portant réforme des procédures juridictionnelles devant la Cour des comptes, les chambres régionales des comptes et la chambre territoriale des comptes de Nouvelle-Calédonie", "@debut": "2008-12-27", "@id_txt": "LEGITEXT000019998137", "@c_titre_court": "Décret n°2008-1398 du 19 décembre 2008" } ], "@date_publi": "2008-12-26", "@date_signature": "2008-12-19" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000019998082", "@fin": "2999-01-01", "@num": "36", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019991813", "@fin": "2999-01-01", "@num": "36", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. D262-103\n
\n

\n
" } }, "LEGIARTI000020043294": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D246-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-11-11", "DATE_DEBUT": "2008-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000020043294", "URL": "article/LEGI/ARTI/00/00/20/04/32/LEGIARTI000020043294.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019998066", "@num": "28", "#text": "Décret n°2008-1398\n du 19 décembre 2008 - art. 28", "@sens": "cible", "@cidtexte": "JORFTEXT000019991718", "@nortexte": "PRMX0830337D", "@numtexte": "2008-1398", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000026618118", "@num": "D244-1", "#text": "Code des juridictions financières - art. D244-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358523", "@num": "D246-2", "#text": "Code des juridictions financières - art. D246-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618121", "@num": "D254-6", "#text": "Code des juridictions financières - art. D254-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043318", "@num": "D262-103", "#text": "Code des juridictions financières - art. D262-103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020668121", "@num": "D272-23", "#text": "Code des juridictions financières - art. D272-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020668297", "@num": "D272-97", "#text": "Code des juridictions financières - art. D272-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020004874", "@num": "R241-33", "#text": "Code des juridictions financières - art. R241-33", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020006857", "@num": "R241-42", "#text": "Code des juridictions financières - art. R241-42", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020042910", "@num": "R262-23", "#text": "Code des juridictions financières - art. R262-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164193", "@fin": "2008-12-27", "#text": "CHAPITRE VI : Notification des jugements.", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000020043292", "@fin": "2013-04-01", "#text": "CHAPITRE VI : Notification des jugements et des ordonnances", "@debut": "2008-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358522", "@fin": "2008-12-27", "@num": "D246-1", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020043294", "@fin": "2012-11-11", "@num": "D246-1", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026618194", "@fin": "2013-04-01", "@num": "D246-1", "@etat": "TRANSFERE", "@debut": "2012-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le secrétaire général de la chambre régionale des comptes notifie les jugements et ordonnances aux personnes mentionnées aux articles R. 241-33 et R. 241-42, dans ce dernier cas par lettre recommandée avec avis de réception. Une ampliation du jugement ou de l'ordonnance est adressée au premier président de la Cour des comptes. Sous réserve des dispositions des articles D. 246-2, D. 246-3 et D. 246-4, cette notification, en ce qui concerne les comptables patents, est effectuée sous couvert des trésoriers-payeurs généraux qui adressent, dans un délai de quinze jours, les jugements et ordonnances aux comptables par lettre recommandée avec avis de réception soit directement, soit par les soins des receveurs particuliers des finances.

Les trésoriers-payeurs généraux constatent par procès-verbal, à la fin de chaque période de deux mois, l'envoi des jugements et ordonnances. Les procès-verbaux, auxquels sont annexés les récépissés de dépôt délivrés par la poste et les avis de réception, sont adressés au secrétaire général de la chambre régionale des comptes.

\n
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Le secrétaire général de la chambre régionale des comptes notifie les jugements et ordonnances aux personnes mentionnées aux articles R. 241-33 et R. 241-42, dans ce dernier cas par lettre recommandée avec avis de réception. Une ampliation du jugement ou de l'ordonnance est adressée au premier président de la Cour des comptes. Sous réserve des dispositions des articles D. 246-2, D. 246-3 et D. 246-4, cette notification, en ce qui concerne les comptables patents, est effectuée sous couvert des directeurs départementaux ou, le cas échéant, régionaux des finances publiques qui adressent, dans un délai de quinze jours, les jugements et ordonnances aux comptables par lettre recommandée avec avis de réception soit directement, soit par les soins des receveurs particuliers des finances.

Les directeurs départementaux ou, le cas échéant, régionaux des finances publiques constatent par procès-verbal, à la fin de chaque période de deux mois, l'envoi des jugements et ordonnances. Les procès-verbaux, auxquels sont annexés les récépissés de dépôt délivrés par la poste et les avis de réception, sont adressés au secrétaire général de la chambre régionale des comptes.

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Article D262-103 AUTONOME MODIFIE, en vigueur du 27/12/2008 au 01/04/2013 (Code des juridictions financières)