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Les comptes certifiés mentionnés à l'article L. 3661-16 le sont par un commissaire aux comptes pour les organismes soumis à l'obligation de certification des comptes et par le président de l'organisme concerné pour les organismes non soumis à une telle obligation.

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Les comptes certifiés des organismes mentionnés au 4° de l'article L. 3661-15 sont transmis à la collectivité.
\n
Ils sont communiqués par la collectivité aux élus du conseil de la métropole de Lyon qui en font la demande, dans les conditions prévues à l'article L. 3121-18, ainsi qu'à toute personne intéressée, dans les conditions prévues à l'article L. 3121-17.
\n
Sont transmis par la collectivité au représentant de l'Etat et au comptable de la collectivité à l'appui du compte administratif les comptes certifiés des organismes non dotés d'un comptable public et pour lesquels la collectivité :
\n
1° Détient au moins 33 % du capital ; ou
\n
2° A garanti un emprunt ; ou
\n
3° A versé une subvention supérieure à 75 000 € ou représentant plus de 50 % du produit figurant au compte de résultat de l'organisme et dépassant le seuil prévu par le troisième alinéa de l'article 10 de la loi n° 2000-321 du 12 avril 2000 relative aux droits des citoyens dans leurs relations avec les administrations.

" } }, "LEGIARTI000029967692": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029967692", "URL": "article/LEGI/ARTI/00/00/29/96/76/LEGIARTI000029967692.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029968157", "@num": "D3661-1", "#text": "Code général des collectivités territoriales - art. D3661-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029968384", "@num": "D3661-10", "#text": "Code général des collectivités territoriales - art. 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D3661-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029968336", "@num": "D3661-6", "#text": "Code général des collectivités territoriales - art. D3661-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029968348", "@num": "D3661-7", "#text": "Code général des collectivités territoriales - art. D3661-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029968355", "@num": "D3661-8", "#text": "Code général des collectivités territoriales - art. D3661-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029968373", "@num": "D3661-9", "#text": "Code général des collectivités territoriales - art. D3661-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029969004", "@num": "D3662-1", "#text": "Code général des collectivités territoriales - art. D3662-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029969017", "@num": "D3662-2", "#text": "Code général des collectivités territoriales - art. 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A modifié les dispositions suivantes :

- Code général des collectivités territoriales
Sct. Livre, Sct. Titre, Sct. Titre, Sct. Titre, Sct. Titre, Sct. Titre, Sct. Titre, Sct. Chapitre, Art. D3661-1, Art. D3661-2, Art. D3661-3, Art. D3661-4, Art. D3661-5, Art. D3661-6, Art. D3661-7, Art. D3661-8, Art. D3661-9, Art. D3661-10, Art. D3661-11, Art. D3661-12, Art. D3661-13, Art. D3661-14, Art. D3661-15, Art. D3661-16, Art. D3661-17, Art. D3661-18, Sct. Chapitre, Sct. Section, Sct. Section, Sct. Section, Sct. Section, Art. D3662-1, Sct. Section, Art. D3662-2, Sct. Chapitre, Sct. Chapitre, Art. D3664-1, Art. D3664-2, Art. D3664-3, Art. D3664-4, Sct. Chapitre, Art. D3665-1, Art. D3665-2, Art. D3665-3, Art. D3665-4, Art. D3665-5, Art. D3665-6, Art. D3665-7, Art. D3665-8, Art. D3665-9, Art. D3665-10, Art. D3665-11, Art. D3665-12, Art. D3665-13, Art. D3665-14, Art. D3665-15\n
\n

\n
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Les comptes certifiés des organismes mentionnés au 4° de l'article L. 3661-15 sont transmis à la collectivité.

Ils sont communiqués par la collectivité aux élus du conseil de la métropole de Lyon qui en font la demande, dans les conditions prévues à l'article L. 3121-18, ainsi qu'à toute personne intéressée, dans les conditions prévues à l'article L. 3121-17.

Sont transmis par la collectivité au représentant de l'Etat et au comptable de la collectivité à l'appui du compte administratif les comptes certifiés des organismes non dotés d'un comptable public et pour lesquels la collectivité :

1° Détient au moins 33 % du capital ; ou

2° A garanti un emprunt ; ou

3° A versé une subvention supérieure à 75 000 € ou représentant plus de 50 % du produit figurant au compte de résultat de l'organisme et dépassant le seuil prévu par le quatrième alinéa de l'article 10 de la loi n° 2000-321 du 12 avril 2000 relative aux droits des citoyens dans leurs relations avec les administrations.

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Article D3661-18 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2015 (Code général des collectivités territoriales)