{ "article": { "LEGIARTI000046788538": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-15", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046788538", "URL": "article/LEGI/ARTI/00/00/46/78/85/LEGIARTI000046788538.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l'article 11 du décret n° 2022-1604 du 22 décembre 2022, ces dispositions entrent en vigueur le 1er janvier 2023. Se reporter aux conditions d'application prévues aux II et III de l'article 11 dudit décret.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000189877", "#text": "Décret 95-945 1995-08-23, art 20", "@sens": "source", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000046781989", "@num": "9", "#text": "Décret n°2022-1604 du 22 décembre 2022 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000046778561", "@nortexte": "PRMX2229277D", "@numtexte": "2022-1604", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000006358214", "@num": "R131-2", "#text": "Code des juridictions financières - art. R131-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608963", "@num": "R212-14", "#text": "Code des juridictions financières - art. R212-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030841036", "@num": "R212-19", "#text": "Code des juridictions financières - art. R212-19 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609811", "@num": "R242-18", "#text": "Code des juridictions financières - art. R242-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609723", "@num": "R242-2", "#text": "Code des juridictions financières - art. R242-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034528702", "@fin": "2999-01-01", "#text": "Sous-section 2 : Magistrats du ministère public", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000034526778", "@fin": "2999-01-01", "#text": "Section 2 : Magistrats", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164177", "@fin": "2999-01-01", "#text": "CHAPITRE II : Organisation", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148705", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales 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": "LEGIARTI000006358385", "@fin": "2008-12-27", "@num": "R212-15", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020043093", "@fin": "2017-05-01", "@num": "R212-15", "@etat": "TRANSFERE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034609088", "@fin": "2023-01-01", "@num": "R212-15", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046788538", "@fin": "2999-01-01", "@num": "R212-15", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le ministère public veille à l'accessibilité des comptes prévue à l'article R. 131-2.

" } }, "LEGIARTI000006358214": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-27", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358214", "URL": "article/LEGI/ARTI/00/00/06/35/82/LEGIARTI000006358214.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX2X131R002XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000299367", "#text": "Décret 62-1587 1962-12-29", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "LEGIARTI000006359632", "@num": "25", "#text": "Décret n°85-199 du 11 février 1985 - art. 25 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14 jorf 16 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000027260272", "@num": "D142-24", "#text": "Code des juridictions financières - art. D142-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358364", "@num": "D145-3", "#text": "Code des juridictions financières - art. D145-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046788321", "@num": "R112-9", "#text": "Code des juridictions financières - art. R112-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046788538", "@num": "R212-15", "#text": "Code des juridictions financières - art. R212-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192125", "@fin": "2017-05-01", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180757", "@fin": "2017-05-01", "#text": "Sous-section 1 : Jugement des comptes des comptables patents", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034608192", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164164", "@fin": "2023-01-01", "#text": "Section 1 : Jugement des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148694", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788311", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Accès aux comptes", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134868", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@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": "LEGIARTI000006358214", "@fin": "2008-12-27", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020042623", "@fin": "2012-11-11", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026618091", "@fin": "2017-05-01", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2012-11-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034608186", "@fin": "2023-01-01", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046790451", "@fin": "2999-01-01", "@num": "R131-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptes sont produits annuellement à la Cour des comptes, appuyés des pièces générales et justificatives, dans les conditions fixées par le décret n° 62-1587 du 29 décembre 1962 portant règlement général sur la comptabilité publique et les instructions prises pour son application. La Cour procède à la vérification de ces pièces pour préparer le jugement des comptes des comptables et pour assurer le contrôle de la gestion des ordonnateurs.
\n
Toutefois, en ce qui concerne les opérations de l'Etat, la Cour des comptes reçoit trimestriellement les pièces justificatives des recettes et des dépenses effectuées au titre du budget général, des budgets annexes et des comptes spéciaux du Trésor.
\n
Sont vérifiées dans les locaux des services gestionnaires ou centralisateurs les pièces justifiant les catégories de dépenses ou de recettes publiques fixées par arrêté du ministre chargé des finances pris sur proposition du premier président et du procureur général.
" } }, "LEGIARTI000020042623": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-11-11", "DATE_DEBUT": "2008-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000020042623", "URL": "article/LEGI/ARTI/00/00/20/04/26/LEGIARTI000020042623.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000299367", "#text": "Décret n° 62-1587 du 29 décembre 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "LEGIARTI000006359632", "@num": "25", "#text": "Décret n°85-199 du 11 février 1985 - art. 25 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@id": "LEGIARTI000019998175", "@num": "7", "#text": "Décret n°2008-1397\n du 19 décembre 2008 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000019990130", "@nortexte": "PRMX0826989D", "@numtexte": "2008-1397", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000027260272", "@num": "D142-24", "#text": "Code des juridictions financières - art. D142-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358364", "@num": "D145-3", "#text": "Code des juridictions financières - art. D145-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046788321", "@num": "R112-9", "#text": "Code des juridictions financières - art. R112-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046788538", "@num": "R212-15", "#text": "Code des juridictions financières - art. R212-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192125", "@fin": "2017-05-01", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180757", "@fin": "2017-05-01", "#text": "Sous-section 1 : Jugement des comptes des comptables patents", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034608192", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164164", "@fin": "2023-01-01", "#text": "Section 1 : Jugement des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148694", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788311", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Accès aux comptes", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134868", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@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": "LEGIARTI000006358214", "@fin": "2008-12-27", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020042623", "@fin": "2012-11-11", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026618091", "@fin": "2017-05-01", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2012-11-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034608186", "@fin": "2023-01-01", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046790451", "@fin": "2999-01-01", "@num": "R131-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptes sont produits annuellement à la Cour des comptes, appuyés des pièces générales et justificatives, dans les conditions fixées par le décret n° 62-1587 du 29 décembre 1962 portant règlement général sur la comptabilité publique et les instructions prises pour son application. La Cour procède à la vérification de ces pièces pour préparer le jugement des comptes des comptables et pour assurer le contrôle de la gestion des ordonnateurs.

\n
\n

Toutefois, en ce qui concerne les opérations de l'Etat, la Cour des comptes reçoit trimestriellement les pièces justificatives des recettes et des dépenses effectuées au titre du budget général, des budgets annexes et des comptes spéciaux du Trésor.

\n
\n

Sont vérifiées dans les locaux des services gestionnaires ou centralisateurs les pièces justifiant les catégories de dépenses ou de recettes publiques fixées par arrêté du ministre chargé du budget pris sur proposition du premier président et du procureur général.

\n
" } }, "LEGIARTI000026618091": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2012-11-11" } }, "META_COMMUN": { "ID": "LEGIARTI000026618091", "URL": "article/LEGI/ARTI/00/00/26/61/80/LEGIARTI000026618091.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359632", "@num": "25", "#text": "Décret n°85-199 du 11 février 1985 - art. 25 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@id": "JORFTEXT000026597003", "#text": "Décret n° 2012-1246 du 7 novembre 2012", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000026602192", "@num": "13", "#text": "Décret n°2012-1247\n du 7 novembre 2012 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000026597385", "@nortexte": "EFIX1207333D", "@numtexte": "2012-1247", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000027260272", "@num": "D142-24", "#text": "Code des juridictions financières - art. D142-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358364", "@num": "D145-3", "#text": "Code des juridictions financières - art. D145-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046788321", "@num": "R112-9", "#text": "Code des juridictions financières - art. R112-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046788538", "@num": "R212-15", "#text": "Code des juridictions financières - art. R212-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192125", "@fin": "2017-05-01", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180757", "@fin": "2017-05-01", "#text": "Sous-section 1 : Jugement des comptes des comptables patents", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034608192", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164164", "@fin": "2023-01-01", "#text": "Section 1 : Jugement des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148694", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788311", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Accès aux comptes", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134868", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@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": "LEGIARTI000006358214", "@fin": "2008-12-27", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020042623", "@fin": "2012-11-11", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026618091", "@fin": "2017-05-01", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2012-11-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034608186", "@fin": "2023-01-01", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046790451", "@fin": "2999-01-01", "@num": "R131-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptes sont produits annuellement à la Cour des comptes, appuyés des pièces générales et justificatives, dans les conditions fixées par le décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique et les instructions prises pour son application. La Cour procède à la vérification de ces pièces pour préparer le jugement des comptes des comptables et pour assurer le contrôle de la gestion des ordonnateurs.

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\n

\n
" } }, "LEGIARTI000034608186": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034608186", "URL": "article/LEGI/ARTI/00/00/34/60/81/LEGIARTI000034608186.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359632", "@num": "25", "#text": "Décret n°85-199 du 11 février 1985 - art. 25 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@id": "JORFTEXT000026597003", "#text": "Décret n° 2012-1246 du 7 novembre 2012", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000034521408", "@num": "34", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000046781987", "@num": "8", "#text": "Décret n°2022-1604 du 22 décembre 2022 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000046778561", "@nortexte": "PRMX2229277D", "@numtexte": "2022-1604", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000027260272", "@num": "D142-24", "#text": "Code des juridictions financières - art. D142-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358364", "@num": "D145-3", "#text": "Code des juridictions financières - art. D145-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046788321", "@num": "R112-9", "#text": "Code des juridictions financières - art. R112-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046788538", "@num": "R212-15", "#text": "Code des juridictions financières - art. R212-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180757", "@fin": "2017-05-01", "#text": "Sous-section 1 : Jugement des comptes des comptables patents", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034608192", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164164", "@fin": "2023-01-01", "#text": "Section 1 : Jugement des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148694", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788311", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Accès aux comptes", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134868", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@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": "LEGIARTI000006358214", "@fin": "2008-12-27", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020042623", "@fin": "2012-11-11", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026618091", "@fin": "2017-05-01", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2012-11-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034608186", "@fin": "2023-01-01", "@num": "R131-2", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046790451", "@fin": "2999-01-01", "@num": "R131-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptes sont produits annuellement à la Cour des comptes, appuyés des pièces requises, soit par leur mise à disposition sur une plate-forme d'archivage électronique, soit par leur envoi par voie électronique ou, à défaut, sur support papier, dans les conditions fixées par le décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique.

Le greffe constate la production des comptes.

La Cour des comptes est tenue de conserver les pièces justificatives qui lui sont produites pendant la période au cours de laquelle la responsabilité du comptable est susceptible d'être mise en jeu par le juge des comptes.

Le premier président peut toutefois, avec l'agrément du procureur général, décider la suppression immédiate après jugement des pièces justificatives afférentes à certaines catégories de recettes ou de dépenses.

" } }, "LEGIARTI000046781989": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046781989", "URL": "article/LEGI/ARTI/00/00/46/78/19/LEGIARTI000046781989.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006164185", "#text": "Code des juridictions financières - CHAPITRE Ier : Compétences juridictionnelles (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006180765", "#text": "Code des juridictions financières - Section 1 : Jugement des comptes (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006180794", "#text": "Code des juridictions financières - Section 2 : Contrôle de l'apurement administrat... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006180766", "#text": "Code des juridictions financières - Section 3 : Condamnation des comptables à l'amende (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034534722", "#text": "Code des juridictions financières - Sous-section 1 : Seuils (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034535122", "#text": "Code des juridictions financières - Sous-section 2 : Mise en œuvre du contrôle (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034535248", "@num": "D231-10", "#text": "Code des juridictions financières - art. 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D231-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041527502", "@num": "D231-14", "#text": "Code des juridictions financières - art. D231-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034535465", "@num": "D231-15", "#text": "Code des juridictions financières - art. D231-15 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034534769", "@num": "D231-3", "#text": "Code des juridictions financières - art. 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D231-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034534798", "@num": "D231-7", "#text": "Code des juridictions financières - art. D231-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034535218", "@num": "D231-8", "#text": "Code des juridictions financières - art. D231-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034535190", "@num": "D231-9", "#text": "Code des juridictions financières - art. D231-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046788538", "@num": "R212-15", "#text": "Code des juridictions financières - art. R212-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046788528", "@num": "R212-16", "#text": "Code des juridictions financières - art. R212-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046788525", "@num": "R212-36", "#text": "Code des juridictions financières - art. R212-36 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609416", "@num": "R231-1", "#text": "Code des juridictions financières - art. R231-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609513", "@num": "R231-16", "#text": "Code des juridictions financières - art. R231-16 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609413", "@num": "R231-2", "#text": "Code des juridictions financières - art. R231-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041527567", "@num": "R243-16", "#text": "Code des juridictions financières - art. R243-16 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046788534", "@num": "R243-5", "#text": "Code des juridictions financières - art. R243-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046781970", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS DE COORDINATION RELATIVES À L'ÉVOLUTION DES MISSIONS DE LA COUR DES COMPTES ET DES CHAMBRES RÉGIONALES ET TERRITORIALES DES COMPTES", "@debut": "2023-01-01" } ] }, "@cid": "JORFTEXT000046778561", "@nor": "PRMX2229277D", "@num": "2022-1604", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-1604 du 22 décembre 2022 relatif à la chambre du contentieux de la Cour des comptes et à la Cour d'appel financière et modifiant le code des juridictions financières", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046778561", "@c_titre_court": "Décret n°2022-1604 du 22 décembre 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-1604 du 22 décembre 2022 relatif à la chambre du contentieux de la Cour des comptes et à la Cour d'appel financière et modifiant le code des juridictions financières", "@debut": "2023-01-01", "@id_txt": "LEGITEXT000046781960", "@c_titre_court": "Décret n°2022-1604 du 22 décembre 2022" } ], "@ministere": "Première ministre", "@date_publi": "2022-12-23", "@date_signature": "2022-12-22", "@num_parution_jo": "0297" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000046781989", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046778665", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code des juridictions financières
\n Art. R243-16, Sct. CHAPITRE Ier : Compétences juridictionnelles, Sct. Section 1 : Jugement des comptes, Art. R231-1, Art. R231-2, Sct. Section 2 : Contrôle de l'apurement administratif des comptes, Sct. Sous-section 1 : Seuils , Art. D231-3, Art. D231-4, Art. D231-5, Art. D231-6, Art. D231-7, Sct. Sous-section 2 : Mise en œuvre du contrôle , Art. D231-8, Art. D231-9, Art. D231-10, Art. D231-11, Art. D231-12, Art. D231-13, Art. D231-14, Art. D231-15, Sct. Section 3 : Condamnation des comptables à l'amende, Art. R231-16\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R212-15, Art. R243-5, Art. R212-16, Art. R212-36\n
\n

\n
" } }, "LEGIARTI000046790451": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046790451", "URL": "article/LEGI/ARTI/00/00/46/79/04/LEGIARTI000046790451.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 89 du décret n° 2022-1605 du 22 décembre 2022, ces dispositions sont applicables à compter du 1er janvier 2023 dans les conditions fixées aux II à IV dudit article.

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Les comptes des comptables publics ainsi que les pièces requises sont produits annuellement dans les conditions fixées par le décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique.
\n
\n Les comptes des personnes morales soumises au contrôle de la Cour des comptes et des chambres régionales et territoriales des comptes autres que ceux mentionnés au premier alinéa du présent article sont produits dans les conditions fixées par les textes applicables à ces personnes morales.
\n
\n Ils sont conformes aux principes d'exhaustivité, d'intangibilité et d'intégrité.
\n
\n Ces comptes, ainsi que les pièces justificatives afférentes, sont rendus accessibles aux juridictions financières dans des conditions leur permettant d'exercer leurs missions, y compris en dehors de la notification de contrôles.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006358214", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000046788538", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026618091", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000046788538", "typelien": "CITATION" }, { "article_id": "LEGIARTI000046790451", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000046788538", "typelien": "CITATION" }, { "article_id": "LEGIARTI000046781989", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000046788538", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000020042623", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000046788538", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034608186", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000046788538", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000046788538", "liens_entrants": true }

Article R212-15 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2023 (Code des juridictions financières)