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I.-La procédure applicable au jugement des comptes des comptables de fait et à leur condamnation à l'amende est celle prévue aux articles R. 241-34 à R. 241-43.

II.-Pour l'application aux comptables de fait du II de l'article R. 241-35, la copie s'effectue à leurs frais, selon des modalités et un barème fixés par décision du président de la chambre.

\n
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A créé les dispositions suivantes :

- Code des juridictions financières
Sct. TITRE V : Dispositions applicables à Saint-Barthélemy, à Saint-Martin et à Saint-Pierre-et-Miquelon, Sct. CHAPITRE Ier : Du rapport public de la Cour des comptes, Art. R251-1, Sct. CHAPITRE II : Des chambres territoriales des comptes, Sct. Section 1 : Missions\n\n\n, Art. R252-1, Sct. Section 2 : Organisation\n\n\n\n\n\n, Sct. Sous-section 1 : Organisation et fonctionnement des chambres territoriales\n\n, Art. R252-2, Sct. Sous-section 2 : Liens avec le Conseil supérieur des chambres régionales des comptes\n\n, Art. R252-3, Sct. Section 3 : Dispositions statutaires\n\n\n, Art. R252-4, Sct. CHAPITRE III : Compétences et attributions, Sct. Section 1 : Compétences juridictionnelles\n\n\n, Sct. Sous-section 1 : Jugement des comptes, des comptables publics, des collectivités et des établissements publics\n\n, Sct. Paragraphe 1 : Jugement des comptes des comptables patents\n\n\n, Art. R253-2, Sct. Paragraphe 2 : Jugement et apurement des comptes des comptables de fait\n\n\n, Art. R253-3, Art. R253-4, Art. D253-5, Sct. Sous-section 2 : Condamnation des comptables à l'amende\n\n\n\n\n, Art. R253-6, Sct. Section 2 : Contrôle des actes budgétaires et de l'exécution du budget\n\n\n, Sct. Sous-section 1 : Dispositions applicables aux collectivités de Saint-Barthélemy, de Saint-Martin, de Saint-Pierre-et-Miquelon et à leurs établissements publics\n\n\n, Art. R253-7, Art. R253-8, Art. R253-9, Art. R253-10, Art. R253-11, Art. R253-12, Sct. Sous-section 2 : Dispositions applicables aux communes et à leurs établissements publics\n\n\n\n\n, Art. R253-13, Art. R253-14, Sct. Sous-section 3 : Dispositions particulières aux syndicats de communes\n\n\n, Art. R253-15, Sct. Sous-section 4 : Dispositions applicables aux établissements publics locaux d'enseignement\n\n\n, Art. R253-16, Sct. Section 3 : Du contrôle de certaines conventions\n\n\n, Art. R253-17, Art. R253-18, Sct. Section 4 : Contrôle des actes des sociétés d'économie mixte\n\n\n, Art. R253-19, Art. R253-20, Sct. Chapitre IV : Procédure\n\n\n, Sct. Section 1 : Dispositions communes aux activités \njuridictionnelles et administratives\n\n\n, Art. R254-1, Sct. Section 2 : Dispositions relatives aux activités juridictionnelles\n\n\n, Sct. Paragraphe 1 : Dispositions relatives au jugement \ndes comptes des comptables patents\n\n\n, Art. R254-2, Sct. Paragraphe 2 : Dispositions relatives au jugement des comptes des comptables de fait\n\n\n\n\n, Art. R254-3, Sct. Section 3 : Voies de recours\n\n\n, Art. R254-4, Sct. Section 4 : Apurement administratif et voies de recours\ndevant les chambres territoriales des comptes\n\n\n, Art. D254-5, Sct. Section 5 : Notification des jugements et des ordonnances\n\n\n, Art. D254-6, Sct. Chapitre V : Des comptables des collectivités de Saint-Barthélemy, de Saint-Martin et de Saint-Pierre-et-Miquelon, Sct. Chapitre VI : Dispositions diverses\n\n\n, Art. D256-1, Art. R253-1\n
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Article R254-3 AUTONOME MODIFIE, en vigueur du 30/06/2011 au 01/04/2013 (Code des juridictions financières)