{ "article": { "LEGIARTI000034521458": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034521458", "URL": "article/LEGI/ARTI/00/00/34/52/14/LEGIARTI000034521458.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000034536327", "#text": "Code des juridictions financières - Sous-section 1 : Dispositions applicables à la ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608582", "@num": "D142-2", "#text": "Code des juridictions financières - art. D142-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608592", "@num": "R142-1", "#text": "Code des juridictions financières - art. R142-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608579", "@num": "R142-3", "#text": "Code des juridictions financières - art. R142-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608571", "@num": "R142-4", "#text": "Code des juridictions financières - art. R142-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034521094", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions modifiant le titre IV", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000034521101", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives au livre Ier du code des juridictions financières", "@debut": "2017-05-01" } ] }, "@cid": "JORFTEXT000034514992", "@nor": "PRMX1702105D", "@num": "2017-671", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-671 du 28 avril 2017 modifiant la partie réglementaire du code des juridictions financières", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034514992", "@c_titre_court": "Décret n°2017-671 du 28 avril 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-671 du 28 avril 2017 modifiant la partie réglementaire du code des juridictions financières", "@debut": "2017-05-01", "@id_txt": "LEGITEXT000034521081", "@c_titre_court": "Décret n°2017-671 du 28 avril 2017" } ], "@ministere": "Premier ministre", "@date_publi": "2017-04-30", "@date_signature": "2017-04-28", "@num_parution_jo": "0102" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000034521458", "@fin": "2999-01-01", "@num": "50", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034516309", "@fin": "2999-01-01", "@num": "50", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Sous-section 1 : Dispositions applicables à la phase non contentieuse, Art. R142-1, Art. D142-2, Art. R142-3, Art. R142-4\n
\n

\n
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Lorsque le ministère public ne retient aucune charge à l'égard du comptable, il transmet ses conclusions au président de la formation de jugement compétente ou au magistrat délégué à cet effet.

A défaut d'avoir demandé, dans un délai d'un mois à compter de la réception des conclusions, un rapport complémentaire, tel que prévu par l'article L. 142-1-1, le président de la formation de jugement, ou le magistrat délégué à cet effet, décharge, par ordonnance, le comptable de sa gestion. Si aucune charge ne subsiste à son encontre au titre de ses gestions successives et s'il est sorti de fonctions, il est, en outre, déclaré quitte par ordonnance.

L'ordonnance de décharge et, s'il y a lieu, de quitus est notifiée aux comptables concernés et à l'ordonnateur en fonctions.

Toutefois, s'agissant des comptes des comptables principaux de la direction générale des finances publiques et des contrôleurs budgétaires et comptables ministériels, l'ordonnance est notifiée aux comptables concernés, au ministre chargé du budget et, pour les comptes des contrôleurs budgétaires et comptables ministériels, aux ministres intéressés.

" } }, "LEGIARTI000034608579": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034608579", "URL": "article/LEGI/ARTI/00/00/34/60/85/LEGIARTI000034608579.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359655", "@num": "38-7", "#text": "Décret n°85-199 du 11 février 1985 - art. 38-7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@id": "LEGIARTI000034521458", "@num": "50", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 50", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000046781979", "@num": "4", "#text": "Décret n°2022-1604 du 22 décembre 2022 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000046778561", "@nortexte": "PRMX2229277D", "@numtexte": "2022-1604", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000030225137", "@num": "D142-17", "#text": "Code des juridictions financières - art. 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Le rapporteur instruit à charge et à décharge les comptes dont il est saisi.

Il consigne le résultat de ses investigations et ses propositions de suites à leur donner dans un rapport d'examen des comptes à fin de jugement, qui est déposé au greffe puis communiqué au ministère public dans les conditions prévues à l'article R. 112-10.

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Lorsque la Cour des comptes fait application de l'article D. 131-4, le contrôle est notifié aux directeurs départementaux ou, le cas échéant, régionaux des finances publiques et aux directeurs régionaux des douanes qui, dans les quinze jours de la réception de la notification, en assurent la transmission aux responsables en fonctions des services de la direction générale des finances publiques chargés du recouvrement des impôts concernés, et aux receveurs des douanes en fonctions, chacun en ce qui le concerne.

Les directeurs départementaux ou, le cas échéant, régionaux des finances publiques et les directeurs régionaux des douanes rendent compte de cette notification au greffe de la chambre compétente de la Cour des comptes.

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D112-20-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027269468", "@num": "D142-2", "#text": "Code des juridictions financières - art. D142-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020042691", "@num": "R141-10", "#text": "Code des juridictions financières - art. R141-10 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260308", "@num": "R144-1", "#text": "Code des juridictions financières - art. R144-1, v. 0.1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034536327", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions applicables à la phase non contentieuse", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027259729", "@fin": "2023-01-01", "#text": "Section 1 : Dispositions relatives au jugement des comptes des comptables patents", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000046788018", "@fin": "2999-01-01", "#text": "Section 1 : Suites données aux déférés", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148701", "@fin": "2010-09-27", "#text": "CHAPITRE II : Règles particulières concernant le contrôle des comptes d'emploi des organismes faisant appel à la générosité publique", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000022860220", "@fin": "2013-04-01", "#text": "CHAPITRE II : Règles particulières concernant les contrôles prévus à l'article L. 111-8", "@debut": "2010-09-27" }, { "@id": "LEGISCTA000027262683", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000046788020", "@fin": "2999-01-01", "#text": "CHAPITRE II : Dispositions relatives au jugement des gestionnaires publics", "@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": "LEGIARTI000006358349", "@fin": "2010-09-27", "@num": "R142-1", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000022860222", "@fin": "2013-04-01", "@num": "R142-1", "@etat": "TRANSFERE", "@debut": "2010-09-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027267959", "@fin": "2015-07-06", "@num": "R142-1", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030840960", "@fin": "2017-05-01", "@num": "R142-1", "@etat": "MODIFIE", "@debut": "2015-07-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034608592", "@fin": "2023-01-01", "@num": "R142-1", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contrôle des comptes est notifié au comptable et à l'ordonnateur en fonctions.

Toutefois, s'agissant des comptes des comptables principaux de la direction des finances publiques et des contrôleurs budgétaires et comptables ministériels, le contrôle est notifié au comptable en fonctions, au ministre chargé du budget et, pour les comptes des contrôleurs budgétaires et comptables ministériels, aux ministres intéressés.
\n
\nLa notification précise le ou les exercices contrôlés, le nom du ou des magistrats chargés du contrôle et d'en faire rapport, et, le cas échéant, du ou des vérificateurs.

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Article 50 ENTIEREMENT_MODIF (Décret n° 2017-671 du 28 avril 2017 modifiant la partie réglementaire du code des juridictions financières)