{ "article": { "LEGIARTI000027249368": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "23", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027249368", "URL": "article/LEGI/ARTI/00/00/27/24/93/LEGIARTI000027249368.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006148697", "#text": "Code des juridictions financières - CHAPITRE V : Communication des observations (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000027252156", "#text": "Code des juridictions financières - Section 1 : Communication des observations (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358308", "@num": "R135-1", "#text": "Code des juridictions financières - art. R135-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358309", "@num": "R135-2", "#text": "Code des juridictions financières - art. R135-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358311", "@num": "R135-3", "#text": "Code des juridictions financières - art. R135-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358312", "@num": "R135-4", "#text": "Code des juridictions financières - art. R135-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262533", "@num": "R143-1", "#text": "Code des juridictions financières - art. R143-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262530", "@num": "R143-2", "#text": "Code des juridictions financières - art. R143-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262527", "@num": "R143-3", "#text": "Code des juridictions financières - art. R143-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027252253", "@num": "R143-4", "#text": "Code des juridictions financières - art. R143-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027249262", "@fin": "2999-01-01", "#text": "Section 2 : Dispositions modifiant les titres III et IV du livre Ier", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027249263", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives à la Cour des comptes", "@debut": "2013-04-01" } ] }, "@cid": "JORFTEXT000027248236", "@nor": "PRMX1304005D", "@num": "2013-268", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2013-268 du 29 mars 2013 modifiant le code des juridictions financières", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000027248236", "@c_titre_court": "Décret n°2013-268 du 29 mars 2013" }, { "@fin": "2999-01-01", "#text": "Décret n° 2013-268 du 29 mars 2013 modifiant le code des juridictions financières", "@debut": "2013-04-01", "@id_txt": "LEGITEXT000027249248", "@c_titre_court": "Décret n°2013-268 du 29 mars 2013" } ], "@date_publi": "2013-03-31", "@date_signature": "2013-03-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000027249368", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000027248428", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R135-1, Art. R143-1, Art. R135-2, Art. R143-2, Art. R135-3, Art. R143-3, Art. R135-4, Art. R143-4, Sct. Section 1 : Communication des observations, Sct. CHAPITRE V : Communication des observations\n
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" } }, "LEGIARTI000006358308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R135-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2007-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006358308", "URL": "article/LEGI/ARTI/00/00/06/35/83/LEGIARTI000006358308.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX2X135R001XXAC" } }, "LIENS": { "LIEN": [ { "#text": "Code des juridictions financières - art. R241-24 (T)", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000884998", "#text": "Décret 85-199 1985-02-11, art 49", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@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": "LEGIARTI000006321089", "@num": "58", "#text": "LOI organique n° 2001-692 du 1er août 2001 - art. 58", "@sens": "source", "@cidtexte": "JORFTEXT000000394028", "@nortexte": "ECOX0104681L", "@numtexte": "2001-692", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2001-08-01" }, { "@id": "LEGIARTI000006267896", "@num": "4", "#text": "Décret n°2007-1298 du 31 août 2007 - art. 4 () JORF 2 septembre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000279054", "@nortexte": "PRMX0760625D", "@numtexte": "2007-1298", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-31" }, { "@id": "LEGIARTI000027249368", "@num": "23", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGITEXT000006070249", "#text": "Code des juridictions financières", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357197", "@num": "L135-1", "#text": "Code des juridictions financières - art. L135-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357200", "@num": "L135-3", "#text": "Code des juridictions financières - art. L135-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357205", "@num": "L136-1", "#text": "Code des juridictions financières - art. L136-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358243", "@num": "R131-25", "#text": "Code des juridictions financières - art. R131-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020042647", "@num": "R141-8", "#text": "Code des juridictions financières - art. R141-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262533", "@num": "R143-1", "#text": "Code des juridictions financières - art. R143-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358609", "@num": "R262-79", "#text": "Code des juridictions financières - art. R262-79", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148697", "@fin": "2013-04-01", "#text": "CHAPITRE V : Communication des observations", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134868", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115552", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour 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": "LEGIARTI000006358306", "@fin": "2007-04-13", "@num": "R135-1", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358307", "@fin": "2007-09-02", "@num": "R135-1", "@etat": "MODIFIE", "@debut": "2007-04-13", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006358308", "@fin": "2013-04-01", "@num": "R135-1", "@etat": "TRANSFERE", "@debut": "2007-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La Cour des comptes fait connaître ses observations :
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Par le rapport public annuel et les rapports publics thématiques établis en application de l'article L. 136-1 ;
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Par les rapports établis et les avis formulés en application des dispositions prévues aux 2°, 3°, 4°, 5° et 6° de l'article 58 de la loi organique n° 2001-692 du 1er août 2001 et aux articles LO 132-2-1, LO 132-3, L. 132-4 du présent code ;
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Par les rapports particuliers établis en application du deuxième alinéa de l'article L. 135-3 ;
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Par référés du premier président aux ministres.
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Les observations de la Cour peuvent également être transmises par des communications du procureur général aux autorités compétentes.
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Certaines observations de la Cour des comptes peuvent faire l'objet de lettres d'un président de chambre ou de formation interchambres aux autorités compétentes.
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Les rapports particuliers mentionnés ci-dessus sont transmis par le premier président au Premier ministre, aux ministres concernés ainsi qu'aux dirigeants de l'organisme contrôlé.
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Les observations et suggestions communiquées, en application de l'article L. 135-1, aux ministres ou aux autorités administratives compétentes sont transmises par ceux-ci aux organismes qu'elles concernent.
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Les communications faites aux ministres ou aux autorités administratives en application des articles R. 241-24 et R. 262-79 sont, le cas échéant, simultanément transmises par la Cour pour information aux collectivités et établissements publics locaux concernés.
" } }, "LEGIARTI000006358309": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R135-2", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358309", "URL": "article/LEGI/ARTI/00/00/06/35/83/LEGIARTI000006358309.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX2X135R002XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359678", "@num": "50", "#text": "Décret n°85-199 du 11 février 1985 - art. 50 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@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": "LEGIARTI000027249368", "@num": "23", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000027262530", "@num": "R143-2", "#text": "Code des juridictions financières - art. R143-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148697", "@fin": "2013-04-01", "#text": "CHAPITRE V : Communication des observations", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134868", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115552", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour 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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006358309", "@fin": "2013-04-01", "@num": "R135-2", "@etat": "TRANSFERE", "@debut": "2000-04-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le premier président fait parvenir au ministre chargé des finances une ampliation des référés qu'il adresse aux autres ministres.
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Les ministres sont tenus de répondre aux référés dans un délai de trois mois. Ils envoient simultanément copie de leur réponse au ministre chargé des finances.
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Les destinataires des autres communications de la Cour des comptes sont tenus d'y répondre dans le délai fixé par la Cour, délai qui ne peut être inférieur à un mois.
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Dans chaque ministère, un fonctionnaire de l'administration centrale, dont la désignation est notifiée à la Cour des comptes, est chargé de veiller à la suite donnée aux référés.
" } }, "LEGIARTI000006358311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R135-3", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358311", "URL": "article/LEGI/ARTI/00/00/06/35/83/LEGIARTI000006358311.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX2X135R003XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359679", "@num": "51", "#text": "Décret n°85-199 du 11 février 1985 - art. 51 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@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": "LEGIARTI000027249368", "@num": "23", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000027262527", "@num": "R143-3", "#text": "Code des juridictions financières - art. R143-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148697", "@fin": "2013-04-01", "#text": "CHAPITRE V : Communication des observations", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134868", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115552", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour 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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006358311", "@fin": "2013-04-01", "@num": "R135-3", "@etat": "TRANSFERE", "@debut": "2000-04-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si, à l'occasion de ses contrôles, la Cour des comptes découvre des faits de nature à motiver l'ouverture d'une action pénale, elle en informe le procureur général près la Cour des comptes, qui saisit le garde des sceaux, ministre de la justice, et avise le ministre intéressé ainsi que le ministre chargé des finances.
\n
Elle saisit le procureur général, ministère public près la Cour de discipline budgétaire et financière, des faits de nature à motiver l'intervention de cette juridiction.
" } }, "LEGIARTI000006358312": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R135-4", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358312", "URL": "article/LEGI/ARTI/00/00/06/35/83/LEGIARTI000006358312.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX2X135R004XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359656", "@num": "38-8", "#text": "Décret n°85-199 du 11 février 1985 - art. 38-8 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@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": "LEGIARTI000027249368", "@num": "23", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000006357198", "@num": "L135-2", "#text": "Code des juridictions financières - art. L135-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027252253", "@num": "R143-4", "#text": "Code des juridictions financières - art. R143-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148697", "@fin": "2013-04-01", "#text": "CHAPITRE V : Communication des observations", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134868", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115552", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour 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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006358312", "@fin": "2013-04-01", "@num": "R135-4", "@etat": "TRANSFERE", "@debut": "2000-04-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article L. 135-2, lorsque l'organisme n'a pas de conseil d'administration ou d'assemblée générale, le président de l'organisme communique les observations formulées par la Cour des comptes aux organes en tenant lieu, lors de la première réunion qui suit leur réception.
\n
" } }, "LEGIARTI000027252253": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R143-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027252253", "URL": "article/LEGI/ARTI/00/00/27/25/22/LEGIARTI000027252253.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249368", "@num": "23", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000024965966", "@num": "L143-2", "#text": "Code des juridictions financières - art. L143-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358312", "@num": "R135-4", "#text": "Code des juridictions financières - art. R135-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027252156", "@fin": "2017-05-01", "#text": "Section 1 : Communication des observations", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034608757", "@fin": "2999-01-01", "#text": "Section 1 : Ouverture du contrôle", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148702", "@fin": "2013-04-01", "#text": "CHAPITRE III : Voies de recours et révision", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027262522", "@fin": "2023-01-01", "#text": "CHAPITRE III : Dispositions relatives aux procédures applicables en matière non juridictionnelle", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000046788022", "@fin": "2999-01-01", "#text": "CHAPITRE III : Dispositions relatives aux procédures applicables en matière non contentieuse", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134869", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115552", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour 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": "LEGIARTI000027252253", "@fin": "2017-05-01", "@num": "R143-4", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034608781", "@fin": "2023-07-01", "@num": "R143-4", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047772269", "@fin": "2999-01-01", "@num": "R143-4", "@etat": "VIGUEUR", "@debut": "2023-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions de l'article L. 143-2, lorsque l'organisme n'a pas de conseil d'administration ou d'assemblée générale, le président de l'organisme communique les observations formulées par la Cour des comptes aux organes en tenant lieu, lors de la première réunion qui suit leur réception.

\n
\n
" } }, "LEGIARTI000027262527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R143-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027262527", "URL": "article/LEGI/ARTI/00/00/27/26/25/LEGIARTI000027262527.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359643", "@num": "34", "#text": "Décret n°85-199 du 11 février 1985 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@id": "LEGIARTI000027249368", "@num": "23", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000027249381", "@num": "31", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 31", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000006358311", "@num": "R135-3", "#text": "Code des juridictions financières - art. R135-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027252156", "@fin": "2017-05-01", "#text": "Section 1 : Communication des observations", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034608757", "@fin": "2999-01-01", "#text": "Section 1 : Ouverture du contrôle", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148702", "@fin": "2013-04-01", "#text": "CHAPITRE III : Voies de recours et révision", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027262522", "@fin": "2023-01-01", "#text": "CHAPITRE III : Dispositions relatives aux procédures applicables en matière non juridictionnelle", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000046788022", "@fin": "2999-01-01", "#text": "CHAPITRE III : Dispositions relatives aux procédures applicables en matière non contentieuse", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134869", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115552", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour 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": "LEGIARTI000006358354", "@fin": "2007-04-13", "@num": "R143-3", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358355", "@fin": "2008-12-27", "@num": "R143-3", "@etat": "MODIFIE", "@debut": "2007-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020042706", "@fin": "2013-04-01", "@num": "R143-3", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027262527", "@fin": "2017-05-01", "@num": "R143-3", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034608771", "@fin": "2023-07-01", "@num": "R143-3", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047772272", "@fin": "2999-01-01", "@num": "R143-3", "@etat": "VIGUEUR", "@debut": "2023-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si, à l'occasion de ses contrôles, la Cour des comptes découvre des faits de nature à motiver l'ouverture d'une action pénale, elle en informe le procureur général près la Cour des comptes, qui saisit le garde des sceaux, ministre de la justice, et avise le ministre intéressé ainsi que le ministre chargé des finances.
\n
Elle saisit le procureur général, ministère public près la Cour de discipline budgétaire et financière, des faits de nature à motiver l'intervention de cette juridiction.
" } }, "LEGIARTI000027262530": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R143-2", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027262530", "URL": "article/LEGI/ARTI/00/00/27/26/25/LEGIARTI000027262530.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359642", "@num": "33", "#text": "Décret n°85-199 du 11 février 1985 - art. 33 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@id": "JORFTEXT000000398961", "#text": "Décret n° 2000-338 du 14 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000027249368", "@num": "23", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000034521492", "@num": "62", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 62", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000006358309", "@num": "R135-2", "#text": "Code des juridictions financières - art. R135-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608878", "@num": "R143-17", "#text": "Code des juridictions financières - art. R143-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027252156", "@fin": "2017-05-01", "#text": "Section 1 : Communication des observations", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034608757", "@fin": "2999-01-01", "#text": "Section 1 : Ouverture du contrôle", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148702", "@fin": "2013-04-01", "#text": "CHAPITRE III : Voies de recours et révision", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027262522", "@fin": "2023-01-01", "#text": "CHAPITRE III : Dispositions relatives aux procédures applicables en matière non juridictionnelle", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000046788022", "@fin": "2999-01-01", "#text": "CHAPITRE III : Dispositions relatives aux procédures applicables en matière non contentieuse", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134869", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115552", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour 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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006358353", "@fin": "2008-12-27", "@num": "R143-2", "@etat": "ABROGE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027262530", "@fin": "2017-05-01", "@num": "R143-2", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034608740", "@fin": "2999-01-01", "@num": "R143-2", "@etat": "VIGUEUR", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le premier président fait parvenir au ministre chargé des finances une ampliation des référés qu'il adresse aux autres ministres.

\n
\n

Les ministres sont tenus de répondre aux référés dans un délai de deux mois. Ils envoient simultanément copie de leur réponse au ministre chargé des finances.

\n
\n

Les destinataires des autres communications de la Cour des comptes sont tenus d'y répondre dans le délai fixé par la Cour, délai qui ne peut être inférieur à un mois.

\n
\n

Dans chaque ministère, un fonctionnaire de l'administration centrale, dont la désignation est notifiée à la Cour des comptes, est chargé de veiller à la suite donnée aux référés.

\n
" } }, "LEGIARTI000027262533": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R143-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-29", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027262533", "URL": "article/LEGI/ARTI/00/00/27/26/25/LEGIARTI000027262533.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359641", "@num": "32", "#text": "Décret n°85-199 du 11 février 1985 - art. 32 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@id": "LEGIARTI000006321089", "@num": "58", "#text": "LOI organique n° 2001-692 du 1er août 2001 - art. 58", "@sens": "source", "@cidtexte": "JORFTEXT000000394028", "@nortexte": "ECOX0104681L", "@numtexte": "2001-692", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2001-08-01" }, { "@id": "LEGIARTI000027249368", "@num": "23", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000027249381", "@num": "31", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 31", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000036049412", "@num": "15", "#text": "Décret n°2017-1577 du 17 novembre 2017 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036038850", "@nortexte": "PRMX1727998D", "@numtexte": "2017-1577", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-11-17" }, { "@id": "LEGIARTI000020043211", "@num": "D112-20-1", "#text": "Code des juridictions financières - art. D112-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262518", "@num": "D131-35", "#text": "Code des juridictions financières - art. D131-35 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024965930", "@num": "L143-1", "#text": "Code des juridictions financières - art. L143-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358308", "@num": "R135-1", "#text": "Code des juridictions financières - art. 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La Cour des comptes fait connaître ses observations :

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Par le rapport public annuel et les rapports publics thématiques établis en application de l'article L. 143-6 ;

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Par les rapports établis et les avis formulés en application des dispositions prévues aux 2°, 3°, 4°, 5° et 6° de l'article 58 de la loi organique n° 2001-692 du 1er août 2001 et aux articles LO 132-2-1, LO 132-3, L. 132-4 du présent code ;

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Par les rapports particuliers établis en application du deuxième alinéa de l'article L. 143-3 ;

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Par référés du premier président aux ministres.

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Les observations de la Cour peuvent également être transmises par des communications du procureur général aux autorités compétentes.

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Certaines observations de la Cour des comptes peuvent faire l'objet de lettres d'un président de chambre ou de formation interchambres aux autorités compétentes.

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Les rapports particuliers mentionnés ci-dessus sont transmis par le premier président au Premier ministre, aux ministres concernés ainsi qu'aux dirigeants de l'organisme contrôlé.

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Les communications de la Cour des comptes mentionnées à l'article L. 143-1 sont rendues publiques par le premier président.

Lorsque la Cour des comptes envisage de rendre publique une communication, le premier président en informe les destinataires ainsi que toute personne mise en cause et les invite à lui faire part de leurs réponses dans un délai d'un mois ou, pour les référés, dans le délai fixé à l'article L. 143-5. Ces réponses engagent la seule responsabilité de leurs auteurs.

La publication de la communication, accompagnée des réponses adressées au premier président, ne peut intervenir qu'à l'expiration du délai de réponse applicable.

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Les communications faites aux ministres ou aux autorités administratives en application des articles R. 241-24, R. 262-79 et R. 272-67 sont, le cas échéant, simultanément transmises par la Cour pour information aux collectivités et établissements publics locaux concernés.

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Article 23 ENTIEREMENT_MODIF (Décret n° 2013-268 du 29 mars 2013 modifiant le code des juridictions financières)