{ "article": { "LEGIARTI000037142317": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-16", "DATE_DEBUT": "2018-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037142317", "URL": "article/LEGI/ARTI/00/00/37/14/23/LEGIARTI000037142317.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048568288", "@num": "1", "#text": "Arrêté du 4 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048566992", "@nortexte": "ECOE2333334A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-04" }, { "@id": "LEGIARTI000006357237", "@num": "L211-2", "#text": "Code des juridictions financières - art. L211-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357342", "@num": "L231-5", "#text": "Code des juridictions financières - art. L231-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000037141212", "@nor": "CPAE1817538A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 20 juin 2018 désignant l'autorité compétente de l'Etat en charge de l'apurement administratif des comptes publics locaux", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037141212", "@c_titre_court": "Arrêté du 20 juin 2018" }, { "@fin": "2023-12-16", "#text": "Arrêté du 20 juin 2018 désignant l'autorité compétente de l'Etat en charge de l'apurement administratif des comptes publics locaux", "@debut": "2018-07-04", "@id_txt": "LEGITEXT000037142308", "@c_titre_court": "Arrêté du 20 juin 2018" } ], "@ministere": "Ministère de l'action et des comptes publics", "@date_publi": "2018-07-03", "@date_signature": "2018-06-20", "@num_parution_jo": "0151" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037142317", "@fin": "2023-12-16", "@num": "1", "@etat": "ABROGE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037141222", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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L'autorité compétente de l'Etat visée aux articles L. 211-2 et L. 231-5 à L. 231-7 du code des juridictions financières susvisés est le chef du Pôle national d'apurement administratif (PNAA).

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Les comptes des communes ou groupements de communes dont la population n'excède pas 2 000 habitants et dont le montant des recettes ordinaires figurant au dernier compte administratif est inférieur à 2 000 000 F ainsi que ceux de leurs établissements publics font l'objet, sous réserve des dispositions des articles L. 231-7 à L. 231-9, d'un apurement administratif par les comptables supérieurs du Trésor.
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Les comptes des communes ou groupements de communes dont la population n'excède pas 2 000 habitants et dont le montant des recettes ordinaires figurant au dernier compte administratif est inférieur à 305 000 euros ainsi que ceux de leurs établissements publics font l'objet, sous réserve des dispositions des articles L. 231-7 à L. 231-9, d'un apurement administratif par les comptables supérieurs du Trésor.
\n
" } }, "LEGIARTI000006357239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-15", "DATE_DEBUT": "2001-12-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006357239", "URL": "article/LEGI/ARTI/00/00/06/35/72/LEGIARTI000006357239.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X211L02AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 modifiée, art 87 al 2", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "JORFTEXT000000733681", "#text": "Loi 94-1040 1994-12-02", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000006359116", "@num": "37", "#text": "Loi n°2001-1248 du 21 décembre 2001 - art. 37 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000215309", "@nortexte": "ECOX9900123L", "@numtexte": "2001-1248", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000006478954", "@num": "2", "#text": "Ordonnance n°2004-632 du 1 juillet 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000623191", "@nortexte": "INTX0400093R", "@numtexte": "2004-632", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000024475900", "@num": "1", "#text": "Arrêté du 27 juin 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278594", "@nortexte": "BCFR0750735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-06-27" }, { "@id": "LEGITEXT000025620950", "#text": "Arrêté du 23 mars 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596682", "@nortexte": "BCRE1203912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-23" }, { "@id": "LEGIARTI000025620958", "@num": "1", "#text": "Arrêté du 23 mars 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596682", "@nortexte": "BCRE1203912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-23" }, { "@id": "LEGITEXT000029506630", "#text": "DÉCRET n°2014-1093 du 26 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029504357", "@nortexte": "FCPE1404314D", "@numtexte": "2014-1093", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-26" }, { "@id": "LEGITEXT000037142308", "#text": "Arrêté du 20 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037141212", "@nortexte": "CPAE1817538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000037142317", "@num": "1", "#text": "Arrêté du 20 juin 2018 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037141212", "@nortexte": "CPAE1817538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000046790308", "@num": "R421-127", "#text": "Code de l'éducation - art. 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R811-72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164115", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Missions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148665", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134845", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : Les chambres régionales des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115526", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357237", "@fin": "2001-12-26", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006357238", "@fin": "2001-12-26", "@num": "L211-2", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357239", "@fin": "2011-12-15", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024967113", "@fin": "2013-01-01", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948504", "@fin": "2017-05-01", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033263160", "@fin": "2023-01-01", "@num": "L211-2", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions des articles L. 231-7 à L. 231-9, font l'objet d'un apurement administratif par les comptables supérieurs du Trésor :
\n
- les comptes des communes dont la population n'excède pas 3 500 habitants et dont le montant des recettes ordinaires figurant au dernier compte administratif est inférieur à 750 000 Euros, ainsi que ceux de leurs établissements publics ;
\n
- les comptes des établissements publics de coopération intercommunale regroupant une population inférieure à 3 500 habitants ;
\n
- les comptes des associations syndicales autorisées et des associations de remembrement.
\n
A compter de l'exercice 2002, le montant des recettes ordinaires pris en compte pour l'application du présent article est réévalué tous les cinq ans en fonction de l'évolution de l'indice des prix à la consommation hors tabac.
" } }, "LEGIARTI000006357342": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L231-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "1994-12-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006357342", "URL": "article/LEGI/ARTI/00/00/06/35/73/LEGIARTI000006357342.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X231L05AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691743", "#text": "Loi 82-594 1982-07-10, art 2 al 3", "@sens": "source", "@cidtexte": "JORFTEXT000000691743", "@numtexte": "82-594", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-10" }, { "@id": "JORFTEXT000000733681", "#text": "Loi 94-1040 1994-12-02", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "JORFTEXT000000733681", "#text": "Loi 94-1040 1994-12-02 jorf 6 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000019701365", "@num": "31", "#text": "LOI n°2008-1091\n du 28 octobre 2008 - art. 31", "@sens": "cible", "@cidtexte": "JORFTEXT000019699735", "@nortexte": "PRMX0805088L", "@numtexte": "2008-1091", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2008-10-28" }, { "@id": "LEGITEXT000037142308", "#text": "Arrêté du 20 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037141212", "@nortexte": "CPAE1817538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000037142317", "@num": "1", "#text": "Arrêté du 20 juin 2018 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037141212", "@nortexte": "CPAE1817538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000024967109", "@num": "L231-7", "#text": "Code des juridictions financières - art. L231-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180671", "@fin": "2023-01-01", "#text": "Section 1 : Jugement des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164121", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148667", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134845", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : Les chambres régionales des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115526", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357342", "@fin": "2009-01-01", "@num": "L231-5", "@etat": "ABROGE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033263443", "@fin": "2023-01-01", "@num": "L231-5", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La chambre régionale des comptes n'a pas juridiction sur les ordonnateurs, sauf sur ceux qu'elle a déclarés comptables de fait.
\n
" } }, "LEGIARTI000024967113": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-12-15" } }, "META_COMMUN": { "ID": "LEGIARTI000024967113", "URL": "article/LEGI/ARTI/00/00/24/96/71/LEGIARTI000024967113.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 modifiée, art 87 al 2", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "JORFTEXT000000733681", "#text": "Loi n°94-1040 du 2 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000006478954", "@num": "2", "#text": "Ordonnance n°2004-632 du 1 juillet 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000623191", "@nortexte": "INTX0400093R", "@numtexte": "2004-632", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000024475900", "@num": "1", "#text": "Arrêté du 27 juin 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278594", "@nortexte": "BCFR0750735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-06-27" }, { "@id": "LEGIARTI000024961970", "@num": "39", "#text": "LOI n°2011-1862\n du 13 décembre 2011 - art. 39", "@sens": "cible", "@cidtexte": "JORFTEXT000024960344", "@nortexte": "JUSX1002218L", "@numtexte": "2011-1862", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-13" }, { "@id": "LEGITEXT000025620950", "#text": "Arrêté du 23 mars 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596682", "@nortexte": "BCRE1203912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-23" }, { "@id": "LEGIARTI000025620958", "@num": "1", "#text": "Arrêté du 23 mars 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596682", "@nortexte": "BCRE1203912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-23" }, { "@id": "LEGITEXT000029506630", "#text": "DÉCRET n°2014-1093 du 26 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029504357", "@nortexte": "FCPE1404314D", "@numtexte": "2014-1093", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-26" }, { "@id": "LEGITEXT000037142308", "#text": "Arrêté du 20 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037141212", "@nortexte": "CPAE1817538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000037142317", "@num": "1", "#text": "Arrêté du 20 juin 2018 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037141212", "@nortexte": "CPAE1817538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000046790308", "@num": "R421-127", "#text": "Code de l'éducation - art. R421-127 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047454961", "@num": "R421-77", "#text": "Code de l'éducation - art. R421-77 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028965262", "@num": "D231-18", "#text": "Code des juridictions financières - art. D231-18 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028965267", "@num": "D231-19", "#text": "Code des juridictions financières - art. D231-19 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274273", "@num": "D231-20", "#text": "Code des juridictions financières - art. D231-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274269", "@num": "D231-21", "#text": "Code des juridictions financières - art. D231-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274265", "@num": "D231-22", "#text": "Code des juridictions financières - art. D231-22 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028965271", "@num": "D231-23", "#text": "Code des juridictions financières - art. D231-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034534769", "@num": "D231-3", "#text": "Code des juridictions financières - art. D231-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618114", "@num": "D231-31", "#text": "Code des juridictions financières - art. D231-31 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034534777", "@num": "D231-4", "#text": "Code des juridictions financières - art. D231-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036060194", "@num": "D231-5", "#text": "Code des juridictions financières - art. D231-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034534791", "@num": "D231-6", "#text": "Code des juridictions financières - art. D231-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034534798", "@num": "D231-7", "#text": "Code des juridictions financières - art. D231-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034535218", "@num": "D231-8", "#text": "Code des juridictions financières - art. D231-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034535190", "@num": "D231-9", "#text": "Code des juridictions financières - art. D231-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772400", "@num": "D262-41", "#text": "Code des juridictions financières - art. D262-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772395", "@num": "D262-42", "#text": "Code des juridictions financières - art. D262-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033263471", "@num": "L231-10", "#text": "Code des juridictions financières - art. L231-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357351", "@num": "L231-13", "#text": "Code des juridictions financières - art. L231-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033263456", "@num": "L231-2", "#text": "Code des juridictions financières - art. L231-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033263443", "@num": "L231-5", "#text": "Code des juridictions financières - art. L231-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024967109", "@num": "L231-7", "#text": "Code des juridictions financières - art. L231-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790529", "@num": "R811-72", "#text": "Code rural et de la pêche maritime - art. R811-72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164115", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Missions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148665", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134845", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : Les chambres régionales des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115526", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357237", "@fin": "2001-12-26", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006357238", "@fin": "2001-12-26", "@num": "L211-2", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357239", "@fin": "2011-12-15", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024967113", "@fin": "2013-01-01", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948504", "@fin": "2017-05-01", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033263160", "@fin": "2023-01-01", "@num": "L211-2", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Font l'objet d'un apurement administratif par les autorités compétentes de l'Etat désignées par arrêté du ministre chargé du budget :

1° Les comptes des communes dont la population n'excède pas 3 500 habitants pour l'exercice 2012 et 5 000 habitants pour les exercices ultérieurs ou dont le montant des recettes ordinaires figurant au dernier compte administratif est inférieur à un million d'euros pour l'exercice 2012 et à trois millions d'euros pour les exercices ultérieurs, ainsi que ceux de leurs établissements publics ;

2° Les comptes des établissements publics de coopération intercommunale dont la population n'excède pas 5 000 habitants pour l'exercice 2012 et 10 000 habitants pour les exercices ultérieurs et dont le montant des recettes ordinaires figurant au dernier compte administratif est inférieur à deux millions d'euros pour l'exercice 2012 et à cinq millions d'euros pour les exercices ultérieurs ;

3° Les comptes des associations syndicales autorisées et des associations de remembrement ;

4° Les comptes des établissements publics locaux d'enseignement, à compter de l'exercice 2013, dont le montant des ressources de fonctionnement figurant au dernier compte financier est inférieur à trois millions d'euros.

Le montant des recettes ordinaires pris en compte pour l'application du présent article est réévalué tous les cinq ans, à compter de 2013, en fonction de l'évolution de l'indice des prix à la consommation hors tabac.

\n
" } }, "LEGIARTI000026948504": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026948504", "URL": "article/LEGI/ARTI/00/00/26/94/85/LEGIARTI000026948504.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 modifiée, art 87 al 2", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "JORFTEXT000000733681", "#text": "Loi n°94-1040 du 2 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000006478954", "@num": "2", "#text": "Ordonnance n°2004-632 du 1 juillet 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000623191", "@nortexte": "INTX0400093R", "@numtexte": "2004-632", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000024475900", "@num": "1", "#text": "Arrêté du 27 juin 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278594", "@nortexte": "BCFR0750735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-06-27" }, { "@id": "LEGITEXT000025620950", "#text": "Arrêté du 23 mars 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596682", "@nortexte": "BCRE1203912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-23" }, { "@id": "LEGIARTI000025620958", "@num": "1", "#text": "Arrêté du 23 mars 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596682", "@nortexte": "BCRE1203912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-23" }, { "@id": "LEGIARTI000026872847", "@num": "89", "#text": "LOI n°2012-1509 du 29 décembre 2012 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000029506630", "#text": "DÉCRET n°2014-1093 du 26 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029504357", "@nortexte": "FCPE1404314D", "@numtexte": "2014-1093", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-26" }, { "@id": "LEGITEXT000037142308", "#text": "Arrêté du 20 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037141212", "@nortexte": "CPAE1817538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000037142317", "@num": "1", "#text": "Arrêté du 20 juin 2018 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037141212", "@nortexte": "CPAE1817538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000046790308", "@num": "R421-127", "#text": "Code de l'éducation - art. 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R811-72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164115", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Missions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148665", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134845", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : Les chambres régionales des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115526", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357237", "@fin": "2001-12-26", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006357238", "@fin": "2001-12-26", "@num": "L211-2", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357239", "@fin": "2011-12-15", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024967113", "@fin": "2013-01-01", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948504", "@fin": "2017-05-01", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033263160", "@fin": "2023-01-01", "@num": "L211-2", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Font l'objet d'un apurement administratif par les autorités compétentes de l'Etat désignées par arrêté du ministre chargé du budget :

3° Les comptes des associations syndicales autorisées et des associations de remembrement ;

4° Les comptes des établissements publics locaux d'enseignement, à compter de l'exercice 2012, dont le montant des ressources de fonctionnement figurant au dernier compte financier est inférieur à trois millions d'euros.

\n
" } }, "LEGIARTI000033263160": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033263160", "URL": "article/LEGI/ARTI/00/00/33/26/31/LEGIARTI000033263160.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 52 de l'ordonnance n° 2016-1360 du 13 octobre 2016, les présentes dispositions entrent en vigueur le lendemain de la publication au Journal officiel de la République française du décret en Conseil d'Etat relatif à la partie réglementaire du code des juridictions financières, et au plus tard le 1er juillet 2017.

Conformément à l'article 184 du décret n° 2017-671 du 28 avril 2017 modifiant la partie réglementaire du code des juridictions financières, les présentes dispositions entrent en vigueur le 1er mai 2017.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 modifiée, art 87 al 2", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "JORFTEXT000000733681", "#text": "Loi n°94-1040 du 2 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000006478954", "@num": "2", "#text": "Ordonnance n°2004-632 du 1 juillet 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000623191", "@nortexte": "INTX0400093R", "@numtexte": "2004-632", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000024475900", "@num": "1", "#text": "Arrêté du 27 juin 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278594", "@nortexte": "BCFR0750735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-06-27" }, { "@id": "LEGITEXT000025620950", "#text": "Arrêté du 23 mars 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596682", "@nortexte": "BCRE1203912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-23" }, { "@id": "LEGIARTI000025620958", "@num": "1", "#text": "Arrêté du 23 mars 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596682", "@nortexte": "BCRE1203912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-23" }, { "@id": "LEGITEXT000029506630", "#text": "DÉCRET n°2014-1093 du 26 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029504357", "@nortexte": "FCPE1404314D", "@numtexte": "2014-1093", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-26" }, { "@id": "LEGIARTI000033235271", "@num": "14", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGITEXT000037142308", "#text": "Arrêté du 20 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037141212", "@nortexte": "CPAE1817538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000037142317", "@num": "1", "#text": "Arrêté du 20 juin 2018 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037141212", "@nortexte": "CPAE1817538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000045398805", "@num": "1", "#text": "Ordonnance n°2022-408 du 23 mars 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045398055", "@nortexte": "PRMX2201889R", "@numtexte": "2022-408", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-03-23" }, { "@id": "LEGIARTI000046790308", "@num": "R421-127", "#text": "Code de l'éducation - art. 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D231-22 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028965271", "@num": "D231-23", "#text": "Code des juridictions financières - art. D231-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034534769", "@num": "D231-3", "#text": "Code des juridictions financières - art. D231-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618114", "@num": "D231-31", "#text": "Code des juridictions financières - art. D231-31 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034534777", "@num": "D231-4", "#text": "Code des juridictions financières - art. D231-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036060194", "@num": "D231-5", "#text": "Code des juridictions financières - art. D231-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034534791", "@num": "D231-6", "#text": "Code des juridictions financières - art. 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D231-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772400", "@num": "D262-41", "#text": "Code des juridictions financières - art. D262-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772395", "@num": "D262-42", "#text": "Code des juridictions financières - art. D262-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033263471", "@num": "L231-10", "#text": "Code des juridictions financières - art. L231-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357351", "@num": "L231-13", "#text": "Code des juridictions financières - art. L231-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033263456", "@num": "L231-2", "#text": "Code des juridictions financières - art. L231-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033263443", "@num": "L231-5", "#text": "Code des juridictions financières - art. L231-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024967109", "@num": "L231-7", "#text": "Code des juridictions financières - art. L231-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790529", "@num": "R811-72", "#text": "Code rural et de la pêche maritime - art. R811-72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033240426", "@fin": "2023-01-01", "#text": "Section 1 : Jugement des comptes", "@debut": "2017-05-01" }, { "@id": "LEGISCTA000045404136", "@fin": "2999-01-01", "#text": "Section 1 : Jugement des gestionnaires publics", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164115", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Missions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148665", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134845", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : Les chambres régionales des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115526", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357237", "@fin": "2001-12-26", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006357238", "@fin": "2001-12-26", "@num": "L211-2", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357239", "@fin": "2011-12-15", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024967113", "@fin": "2013-01-01", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948504", "@fin": "2017-05-01", "@num": "L211-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033263160", "@fin": "2023-01-01", "@num": "L211-2", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Font l'objet d'un apurement administratif par les autorités compétentes de l'Etat désignées par arrêté du ministre chargé du budget :

3° Les comptes des associations syndicales autorisées ou constituées d'office, des associations foncières de remembrement et de leurs unions ;

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" } }, "LEGIARTI000033263443": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L231-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033263443", "URL": "article/LEGI/ARTI/00/00/33/26/34/LEGIARTI000033263443.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691743", "#text": "Loi 82-594 1982-07-10, art 2 al 3", "@sens": "source", "@cidtexte": "JORFTEXT000000691743", "@numtexte": "82-594", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-10" }, { "@id": "JORFTEXT000000733681", "#text": "Loi n°94-1040 du 2 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000033235283", "@num": "21", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGITEXT000037142308", "#text": "Arrêté du 20 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037141212", "@nortexte": "CPAE1817538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000037142317", "@num": "1", "#text": "Arrêté du 20 juin 2018 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037141212", "@nortexte": "CPAE1817538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000045398805", "@num": "1", "#text": "Ordonnance n°2022-408 du 23 mars 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045398055", "@nortexte": "PRMX2201889R", "@numtexte": "2022-408", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-03-23" }, { "@id": "LEGIARTI000006357237", "@num": "L211-2", "#text": "Code des juridictions financières - art. L211-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024967109", "@num": "L231-7", "#text": "Code des juridictions financières - art. L231-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180672", "@fin": "2017-05-01", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes", "@debut": "1994-12-06" }, { "@id": "LEGISCTA000033263449", "@fin": "2023-01-01", "#text": "Section 2 : Apurement administratif des comptes", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164121", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148667", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134845", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : Les chambres régionales des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115526", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357342", "@fin": "2009-01-01", "@num": "L231-5", "@etat": "ABROGE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033263443", "@fin": "2023-01-01", "@num": "L231-5", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les décisions d'apurement prises en application de l'article L. 211-2, assorties le cas échéant de toute observation pouvant entraîner la mise en jeu de la responsabilité personnelle et pécuniaire du comptable, sont transmises par l'autorité compétente de l'Etat désignée par arrêté du ministre chargé du budget à la chambre régionale des comptes. La décision sur le manquement du comptable à ses obligations de contrôle ne peut être prononcée que par la chambre régionale des comptes.

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\n
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A abrogé les dispositions suivantes :

- Arrêté du 20 juin 2018\n
\n Art. 1, Art. 2, Art. 3, Art. 5, Art. 6\n
\n

\n
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Article 1 AUTONOME ABROGE, en vigueur du 01/09/2018 au 16/12/2023 (Arrêté du 20 juin 2018 désignant l'autorité compétente de l'Etat en charge de l'apurement administratif des comptes publics locaux)