{ "article": { "LEGIARTI000051725667": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051725667", "URL": "article/LEGI/ARTI/00/00/51/72/56/LEGIARTI000051725667.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051732454", "@num": "L232-1", "#text": "Code des juridictions financières - art. L232-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051732449", "@num": "L253-13", "#text": "Code des juridictions financières - art. L253-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051732445", "@num": "L273-5", "#text": "Code des juridictions financières - art. L273-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000051725072", "@nor": "ATDB2507214R", "@num": "2025-526", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-526 du 12 juin 2025 relative à la généralisation du compte financier unique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051725072", "@c_titre_court": "Ordonnance n°2025-526 du 12 juin 2025" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-526 du 12 juin 2025 relative à la généralisation du compte financier unique", "@debut": "2025-06-14", "@id_txt": "LEGITEXT000051725662", "@c_titre_court": "Ordonnance n°2025-526 du 12 juin 2025" } ], "@ministere": "Ministère de l'aménagement du territoire et de la décentralisation", "@date_publi": "2025-06-13", "@date_signature": "2025-06-12", "@num_parution_jo": "0136" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000051725667", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051725075", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. L232-1, Art. L253-13, Art. L273-5\n
\n

\n
" } }, "LEGIARTI000051732445": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L273-5", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051732445", "URL": "article/LEGI/ARTI/00/00/51/73/24/LEGIARTI000051732445.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 12 de l'ordonnance n° 2025-526 du 12 juin 2025, les dispositions de ladite ordonnance s'appliquent à compter de l'exercice budgétaire 2026.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000368561", "#text": "Loi n° 94-1132 du 27 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000368561", "@nortexte": "ECOX9300194L", "@numtexte": "94-1132", "@typelien": "CODIFICATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "1994-12-27" }, { "@id": "LEGIARTI000051725667", "@num": "3", "#text": "Ordonnance n°2025-526 du 12 juin 2025 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000051725072", "@nortexte": "ATDB2507214R", "@numtexte": "2025-526", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-06-12" }, { "@id": "LEGIARTI000006357977", "@num": "L273-6", "#text": "Code des juridictions financières - art. L273-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006181645", "#text": "Code général des collectivités territoriales", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180724", "@fin": "2999-01-01", "#text": "Section 2 : Contrôle des actes budgétaires et de l'exécution du budget des communes, de leurs groupements et de leurs établissements publics", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164148", "@fin": "2017-05-01", "#text": "CHAPITRE III : Contrôle des actes budgétaires et de l'exécution du budget du territoire, des communes et des établissements publics", "@debut": "1999-03-21" }, { "@id": "LEGISCTA000033264896", "@fin": "2999-01-01", "#text": "CHAPITRE III : Contrôle des actes budgétaires du territoire, des communes et des établissements publics", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148676", "@fin": "2999-01-01", "#text": "TITRE VII : Dispositions applicables en Polynésie française", "@debut": "1999-03-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134855", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : Les chambres territoriales des comptes", "@debut": "2007-02-22" } ] }, "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": "LEGIARTI000006357976", "@fin": "2017-05-01", "@num": "L273-5", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000033264892", "@fin": "2026-01-01", "@num": "L273-5", "@etat": "ABROGE_DIFF", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051732445", "@fin": "2999-01-01", "@num": "L273-5", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contrôle des actes budgétaires des communes, de leurs groupements et de leurs établissements publics s'exerce dans les conditions prévues par la section 1 du chapitre II du titre Ier du livre VI de la première partie du code général des collectivités territoriales tel que rendu applicable en Polynésie française.

" } }, "LEGIARTI000051732449": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L253-13", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051732449", "URL": "article/LEGI/ARTI/00/00/51/73/24/LEGIARTI000051732449.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 12 de l'ordonnance n° 2025-526 du 12 juin 2025, les dispositions de ladite ordonnance s'appliquent à compter de l'exercice budgétaire 2026.

" }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000051725667", "@num": "3", "#text": "Ordonnance n°2025-526 du 12 juin 2025 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000051725072", "@nortexte": "ATDB2507214R", "@numtexte": "2025-526", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-06-12" }, { "@id": "LEGIARTI000006357532", "@num": "L253-15", "#text": "Code des juridictions financières - art. L253-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033253034", "@num": "L254-8", "#text": "Code des juridictions financières - art. L254-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024272203", "@num": "R253-13", "#text": "Code des juridictions financières - art. R253-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034610213", "@num": "R253-9", "#text": "Code des juridictions financières - art. R253-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006181645", "#text": "Code général des collectivités territoriales", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070633", "#text": "Code général des collectivités territoriales", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192085", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions applicables aux communes et à leurs établissements publics", "@debut": "2007-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180688", "@fin": "2017-05-01", "#text": "Section 2 : Contrôle des actes budgétaires et de l'exécution du budget", "@debut": "2007-02-22" }, { "@id": "LEGISCTA000033263975", "@fin": "2999-01-01", "#text": "Section 2 : Contrôle des actes budgétaires", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164133", "@fin": "2999-01-01", "#text": "CHAPITRE III : Compétences et attributions", "@debut": "2007-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148671", "@fin": "2011-03-31", "#text": "TITRE V : Dispositions applicables à Mayotte, à Saint-Barthélemy, à Saint-Martin et à Saint-Pierre-et-Miquelon", "@debut": "2007-02-22" }, { "@id": "LEGISCTA000023264208", "@fin": "2999-01-01", "#text": "TITRE V : Dispositions applicables à Saint-Barthélemy, à Saint-Martin et à Saint-Pierre-et-Miquelon", "@debut": "2011-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134855", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : Les chambres territoriales des comptes", "@debut": "2007-02-22" } ] }, "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": "LEGIARTI000006357530", "@fin": "2011-03-31", "@num": "L253-13", "@etat": "MODIFIE", "@debut": "2007-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023264216", "@fin": "2017-05-01", "@num": "L253-13", "@etat": "MODIFIE", "@debut": "2011-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000033263972", "@fin": "2026-01-01", "@num": "L253-13", "@etat": "ABROGE_DIFF", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051732449", "@fin": "2999-01-01", "@num": "L253-13", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contrôle des actes budgétaires des communes de la collectivité de Saint-Pierre-et-Miquelon et de leurs établissements publics s'exerce dans les conditions prévues par la section 1 du chapitre II du titre Ier du livre VI de la première partie du code général des collectivités territoriales.

Pour l'application des dispositions précitées du code général des collectivités territoriales dans la collectivité de Saint-Pierre-et-Miquelon, la référence au représentant de l'Etat dans le département est remplacée par la référence au représentant de l'Etat, et la référence à la chambre régionale des comptes est remplacée par la référence à la chambre territoriale des comptes.

" } }, "LEGIARTI000051732454": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-1", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051732454", "URL": "article/LEGI/ARTI/00/00/51/73/24/LEGIARTI000051732454.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 12 de l'ordonnance n° 2025-526 du 12 juin 2025, les dispositions de ladite ordonnance s'appliquent à compter de l'exercice budgétaire 2026.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 modifiée, art 7 al 1, modifié par loi 96-142 1996-02-21, art 4-I", "@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": "LEGIARTI000051725667", "@num": "3", "#text": "Ordonnance n°2025-526 du 12 juin 2025 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000051725072", "@nortexte": "ATDB2507214R", "@numtexte": "2025-526", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-06-12" }, { "@id": "LEGIARTI000006357381", "@num": "L232-10", "#text": "Code des juridictions financières - art. 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Le contrôle des actes budgétaires des collectivités territoriales et des établissements locaux ainsi que des groupements d'intérêt public dotés d'un comptable public s'exerce dans les conditions prévues par la section 1 du chapitre II du titre Ier du livre VI de la première partie du code général des collectivités territoriales.

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Article 3 ENTIEREMENT_MODIF (Ordonnance n° 2025-526 du 12 juin 2025 relative à la généralisation du compte financier unique)