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Décret n° 2014-17 du 8 janvier 2014 article 4 : les présentes dispositions entrent en vigueur aux dates prévues respectivement pour la Guyane et pour la Martinique aux 1° et 2° de l'article 21 de la loi n° 2011-884 du 27 juillet 2011. (Entrée en vigueur : date indéterminée).

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Le compte de gestion rendu par le comptable de la collectivité présente la situation comptable de la collectivité au 31 décembre de l'exercice, y compris les opérations de la journée complémentaire.

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D72-104-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028455769", "@num": "D72-104-9", "#text": "Code général des collectivités territoriales - art. D72-104-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000028451196", "@nor": "OMEO1329656D", "@num": "2014-17", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-17 du 8 janvier 2014 fixant les règles budgétaires, financières et comptables applicables aux collectivités territoriales de Guyane et de Martinique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028451196", "@c_titre_court": "Décret n° 2014-17 du 8 janvier 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-17 du 8 janvier 2014 fixant les règles budgétaires, financières et comptables applicables aux collectivités territoriales de Guyane et de Martinique", "@debut": "2222-02-22", "@id_txt": "LEGITEXT000028452387", "@c_titre_court": "Décret n°2014-17 du 8 janvier 2014" } ], "@ministere": "Ministère des outre-mer", "@date_publi": "2014-01-10", "@date_signature": "2014-01-08", "@num_parution_jo": "0008" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000028452405", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028451217", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

-Code général des collectivités territoriales
\nSct. LIVRE II : COLLECTIVITÉ TERRITORIALE DE MARTINIQUE, Sct. TITRE XI : FINANCES DE LA COLLECTIVITÉ TERRITORIALE DE MARTINIQUE, Art. D72-100-1, Art. D72-100-2, Sct. CHAPITRE Ier : Budgets et comptes, Art. D72-101-1, Art. D72-101-2, Art. D72-101-3, Art. D72-101-4, Art. D72-101-5, Art. D72-101-6, Art. D72-101-7, Art. D72-101-8, Art. D72-101-9, Art. D72-101-10, Art. D72-101-11, Art. D72-101-12, Art. D72-101-13, Art. D72-101-14, Art. D72-101-15, Art. D72-101-16, Art. D72-101-17, Art. D72-101-18, Sct. CHAPITRE II : Recettes, Art. D72-102-1, Sct. CHAPITRE III : Dépenses, Art. D72-103-1, Art. D72-103-2, Art. D72-103-3, Art. D72-103-4, Art. D72-103-5, Sct. CHAPITRE IV : Comptabilité, Art. D72-104-1, Art. D72-104-2, Art. D72-104-3, Art. D72-104-4, Art. D72-104-5, Art. D72-104-6, Art. D72-104-7, Art. D72-104-8, Art. D72-104-9, Art. D72-104-10, Art. D72-104-11, Art. D72-104-12, Art. D72-104-13, Art. D72-104-14, Art. D72-104-15, Art. D72-104-16\n
\n

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Pour l'application de l'article L. 72-101-11, lorsque la section d'investissement du budget présente un excédent, peuvent être repris en section de fonctionnement :

– le produit de la cession d'une immobilisation reçue au titre d'un don ou d'un legs, à condition que celui-ci ne soit pas expressément affecté à l'investissement ;

– le produit de la vente d'un placement budgétaire. La reprise de ce produit est limitée à la part du placement financée initialement par une recette de la section de fonctionnement.

En outre, l'excédent de la section d'investissement résultant de la dotation complémentaire en réserves prévue par le 2° de l'article D. 72-101-12 et constaté au compte administratif au titre de deux exercices consécutifs peut être repris en section de fonctionnement afin de contribuer à son équilibre.

Lorsque les conditions prévues aux alinéas précédents ne sont pas réunies, et en raison de circonstances exceptionnelles et motivées, la collectivité peut solliciter une décision conjointe des ministres chargés du budget et des collectivités locales, qui peut porter sur un ou plusieurs exercices, afin de reprendre l'excédent prévisionnel de la section d'investissement en section de fonctionnement dès le vote du budget primitif.

Dans tous les cas, la reprise est accompagnée d'une délibération de l'assemblée de Martinique précisant l'origine de l'excédent et les conditions d'évaluation de son montant.

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Article D72-104-15 AUTONOME VIGUEUR, en vigueur depuis le 18/12/2015 (Code général des collectivités territoriales)