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Ces dispositions entrent en vigueur à compter du 1er janvier 2016. Toutefois, les métropoles, sur délibération de l'organe délibérant de l'établissement public de coopération intercommunale auquel elles succèdent, peuvent appliquer cet article dès le 1er janvier 2015.

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Le budget s'exécute du 1er janvier au 31 décembre.

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D5217-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030053145", "@num": "D5217-24", "#text": "Code général des collectivités territoriales - art. D5217-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030053147", "@num": "D5217-25", "#text": "Code général des collectivités territoriales - art. D5217-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030053149", "@num": "D5217-26", "#text": "Code général des collectivités territoriales - art. 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D5217-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030053103", "@num": "D5217-9", "#text": "Code général des collectivités territoriales - art. D5217-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000030007757", "@nor": "RDFB1429769D", "@num": "2014-1746", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-1746 du 29 décembre 2014 fixant les règles budgétaires, financières et comptables applicables aux métropoles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030007757", "@c_titre_court": "DÉCRET n°2014-1746 du 29 décembre 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-1746 du 29 décembre 2014 fixant les règles budgétaires, financières et comptables applicables aux métropoles", "@debut": "2016-01-01", "@id_txt": "LEGITEXT000030050626", "@c_titre_court": "DÉCRET n°2014-1746 du 29 décembre 2014" } ], "@ministere": "Ministère de la décentralisation et de la fonction publique", "@date_publi": "2014-12-31", "@date_signature": "2014-12-29", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030050631", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030007762", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code général des collectivités territoriales
Sct. Chapitre VII : Métropole \n, Sct. Section 1 : Création \n, Sct. Section 2 : Compétences, Sct. Section 3 : Régime juridique , Sct. Section 4 : La conférence métropolitaine , Sct. Section 5 : Le conseil de développement , Sct. Section 6 : Dispositions financières et comptables , Art. D5217-1, Sct. Sous-section 1 : Budgets et comptes \n, Art. D5217-2, Art. D5217-3, Art. D5217-4, Art. D5217-5, Art. D5217-6, Art. D5217-7, Art. D5217-8, Art. D5217-9, Art. D5217-10, Art. D5217-11, Art. D5217-12, Art. D5217-13, Art. D5217-14, Art. D5217-15, Art. D5217-16, Art. D5217-17, Art. D5217-18, Art. D5217-19, Sct. Sous-section 2 : Recettes \n\n\n\n\n, Sct. Sous-section 3 : Dépenses \n\n, Art. D5217-20, Art. D5217-21, Art. D5217-22, Art. D5217-23, Sct. Sous-section 4 : Comptabilité \n, Art. D5217-24, Art. D5217-25, Art. D5217-26, Art. D5217-27, Art. D5217-28, Art. D5217-29, Art. D5217-30, Art. D5217-31, Art. D5217-32, Art. D5217-33, Art. D5217-34, Art. D5217-35, Art. D5217-36, Art. D5217-37, Art. D5217-38, Sct. Section 7 : Dispositions transitoires \n, Sct. Section 8 : Dispositions relatives aux personnels \n\n
\n

\n
\n
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Pour l'application de l'article L. 5217-10-12, 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 R. 2311-12 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 du conseil de la métropole précisant l'origine de l'excédent et les conditions d'évaluation de son montant.

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Article D5217-2 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2016 (Code général des collectivités territoriales)