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Conformément à l’article 13 du décret n°2025-1428 du 30 décembre 2025, ces dispositions, dans leur rédaction résultant du décret précité, entrent en vigueur à compter de l'exercice budgétaire 2026, soit le 1^er janvier 2026.

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Aucune dépense faite pour le compte de la collectivité territoriale ne peut être acquittée si elle n'a pas été préalablement mandatée par le maire ou le président de l'assemblée délibérante sur un crédit régulièrement ouvert.

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R4211-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053316768", "@num": "R4211-4", "#text": "Code général des collectivités territoriales - art. R4211-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655145", "@num": "R4311-1", "#text": "Code général des collectivités territoriales - art. R4311-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655155", "@num": "R4312-1", "#text": "Code général des collectivités territoriales - art. 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R4312-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655172", "@num": "R4313-1", "#text": "Code général des collectivités territoriales - art. R4313-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031823606", "@num": "R4313-2", "#text": "Code général des collectivités territoriales - art. R4313-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655168", "@num": "R4313-3", "#text": "Code général des collectivités territoriales - art. 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R5211-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398145", "@num": "R5211-18", "#text": "Code général des collectivités territoriales - art. R5211-18", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398146", "@num": "R5211-18", "#text": "Code général des collectivités territoriales - art. R5211-18 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053316857", "@num": "R5212-7", "#text": "Code général des collectivités territoriales - art. R5212-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398261", "@num": "R5334-1", "#text": "Code général des collectivités territoriales - art. R5334-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398262", "@num": "R5334-2", "#text": "Code général des collectivités territoriales - art. R5334-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032771150", "@num": "R5622-1", "#text": "Code général des collectivités territoriales - art. R5622-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032771150", "@num": "R5622-1", "#text": "Code général des collectivités territoriales - art. R5622-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053316939", "@num": "R5711-1-1", "#text": "Code général des collectivités territoriales - art. R5711-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398295", "@num": "R5711-2", "#text": "Code général des collectivités territoriales - art. R5711-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398296", "@num": "R5711-3", "#text": "Code général des collectivités territoriales - art. R5711-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398299", "@num": "R5711-5", "#text": "Code général des collectivités territoriales - art. R5711-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000053229225", "@nor": "ATDB2518398D", "@num": "2025-1428", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2025-1428 du 30 décembre 2025 relatif à la généralisation du compte financier unique et à l'harmonisation du cadre budgétaire et comptable des collectivités territoriales, de leurs groupements et de leurs établissements", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053229225", "@c_titre_court": "Décret n°2025-1428 du 30 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Décret n° 2025-1428 du 30 décembre 2025 relatif à la généralisation du compte financier unique et à l'harmonisation du cadre budgétaire et comptable des collectivités territoriales, de leurs groupements et de leurs établissements", "@debut": "2026-01-01", "@id_txt": "LEGITEXT000053289294", "@c_titre_court": "Décret n°2025-1428 du 30 décembre 2025" } ], "@ministere": "Ministère de l'aménagement du territoire et de la décentralisation", "@date_publi": "2025-12-31", "@date_signature": "2025-12-30", "@num_parution_jo": "0306" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053289313", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053229244", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2522-1\n
\n

\n
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A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2512-17\n
\n

\n
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A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1424-32\n
\n

\n
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A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D1611-25, Art. D1611-32-7, Art. D1611-32-13\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1612-26\n
\n

\n
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A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1612-31\n
\n

\n
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A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-60\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-63\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. TITRE Ier : BUDGETS ET COMPTES, Sct. CHAPITRE Ier : Dispositions générales, Sct. CHAPITRE II : Adoption du budget et règlement des comptes, Art. R3312-1, Art. R3312-2, Art. R3312-3, Art. R3312-8, Art. R3312-9, Art. R3312-10, Art. R3312-11, Art. D3312-12, Sct. CHAPITRE III : Publicité des budgets et des comptes, Art. R3313-1, Art. R3313-2, Art. R3313-3, Art. R3313-6, Art. R3313-7, Art. R3313-8\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5212-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Sous-section 1 : Budgets et comptes \n, Art. D5217-2, Art. D5217-3, Art. D5217-4, Art. D5217-5, Art. D5217-6, Art. D5217-7, Art. D5217-8, Art. D5217-9, Art. D5217-10, Art. D5217-11, Art. D5217-12, Art. D5217-13, Art. D5217-14, Art. D5217-15, Art. D5217-16, Art. D5217-17, Art. D5217-18, Art. D5217-19\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5217-22\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE Ier : Budgets et comptes\n, Art. D72-101-1, Art. D72-101-2, Art. D72-101-3, Art. D72-101-4, Art. D72-101-5, Art. D72-101-6, Art. D72-101-7, Art. D72-101-8, Art. D72-101-9, Art. D72-101-10, Art. D72-101-11, Art. D72-101-12, Art. D72-101-13, Art. D72-101-14, Art. D72-101-15, Art. D72-101-16, Art. D72-101-17, Art. D72-101-18\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1612-8\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-48\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1615-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-49\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-50\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-98\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-77\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2224-19-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2311-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-90\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2333-82-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3421-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE Ier : Budgets et comptes, Art. D3661-1, Art. D3661-2, Art. D3661-3, Art. D3661-4, Art. D3661-5, Art. D3661-6, Art. D3661-7, Art. D3661-8, Art. D3661-9, Art. D3661-10, Art. D3661-11, Art. D3661-12, Art. D3661-13, Art. D3661-14, Art. D3661-15, Art. D3661-16, Art. D3661-17, Art. D3661-18\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-12-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4211-3\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5211-16\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE Ier : Budgets et comptes \n\n, Art. D71-111-1, Art. D71-111-2, Art. D71-111-3, Art. D71-111-4, Art. D71-111-5, Art. D71-111-6, Art. D71-111-7, Art. D71-111-8, Art. D71-111-9, Art. D71-111-10, Art. D71-111-11, Art. D71-111-12, Art. D71-111-13, Art. D71-111-14, Art. D71-111-15, Art. D71-111-16, Art. D71-111-17, Art. D71-111-18\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D72-103-3\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4413-10\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D4425-35\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D4425-37\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-13\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5217-20\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2311-3, Art. D2311-4, Art. D2311-5, Art. D2311-6, Art. D2311-7, Art. D2311-8, Art. R2311-9\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2311-10\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3321-2, Art. R3321-4\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Sous-section 4 : Comptabilité \n, Art. D5217-24, Art. D5217-25, Art. D5217-26, Art. D5217-27, Art. D5217-28, Art. D5217-29, Art. D5217-30, Art. D5217-31, Art. D5217-32, Art. D5217-33, Art. D5217-34, Art. D5217-35, Art. D5217-36, Art. D5217-37, Art. D5217-38\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5711-1-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D71-113-3\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1411-8\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1424-32-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-35-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-77-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5211-14-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1431-21\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Section 1 : Préparation et contrôle des actes budgétaires\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE IV : Comptabilité \n, Art. D71-114-1, Art. D71-114-2, Art. D71-114-3, Art. D71-114-4, Art. D71-114-5, Art. D71-114-6, Art. D71-114-7, Art. D71-114-8, Art. D71-114-9, Art. D71-114-10, Art. D71-114-11, Art. D71-114-12, Art. D71-114-13, Art. D71-114-14, Art. D71-114-15, Art. D71-114-16\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Section 4 : Absence de transmission ou déficit du compte financier unique (R)\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1612-27\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D1424-32-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D1612-15-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-48-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-51, Art. R2221-52\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-90-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-93\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-84\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2121-8\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-17, Art. R2221-35\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-91\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-92\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2312-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2342-9, Art. D2342-10, Art. D2342-11, Art. D2342-12\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2311-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2311-11, Art. R2311-12, Art. R2311-13, Art. D2311-14, Art. D2311-15\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2311-16\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2312-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2313-1, Art. R2313-2, Art. R2313-3, Art. R2313-5, Art. R2313-6, Art. R2313-7, Art. R2313-8\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2342-1, Art. D2342-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2342-4, Art. D2342-5, Art. D2342-6, Art. D2342-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2343-10\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R3311-2, Art. R3311-3, Art. D3311-4, Art. D3311-5, Art. D3311-6, Art. D3311-7, Art. D3311-8, Art. D3311-9\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2343-1, Art. D2343-2, Art. D2343-3, Art. D2343-4, Art. D2343-5, Art. D2343-6, Art. D2343-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3664-4\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4312-1, Art. R4312-2, Art. R4312-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4312-5, Art. R4312-6, Art. R4312-7, Art. R4312-8, Art. D4312-9, Art. D4312-10\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Sous-section 1 : Budgets et comptes , Art. D4425-12, Art. D4425-13, Art. D4425-14, Art. D4425-15, Art. D4425-16, Art. D4425-17, Art. D4425-18, Art. D4425-19, Art. D4425-20, Art. D4425-21, Art. D4425-22, Art. D4425-23, Art. D4425-24, Art. D4425-25, Art. D4425-26, Art. D4425-27, Art. D4425-28, Art. D4425-29, Art. D4425-30, Art. D4425-31, Art. D4425-32, Art. D4425-33\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3321-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5217-23\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE IV : Dispositions financières, Sct. Section 1 : Dispositions générales., Art. R5334-1, Art. R5334-2, Art. D5334-3, Art. D5334-4, Art. D5334-5, Art. D5334-6, Art. D5334-7, Sct. Section 2 : Fin du régime particulier applicable aux agglomérations nouvelles\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-14\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-15\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-18\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5211-18-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5722-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D71-110-2, Art. D71-110-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D71-113-5\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D72-100-2, Art. D72-100-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5622-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5711-2, Art. R5711-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5711-5\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D72-103-5\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE IV : Comptabilité \n\n, Art. D72-104-1, Art. D72-104-2, Art. D72-104-3, Art. D72-104-4, Art. D72-104-5, Art. D72-104-6, Art. D72-104-7, Art. D72-104-8, Art. D72-104-9, Art. D72-104-10, Art. D72-104-11, Art. D72-104-12, Art. D72-104-13, Art. D72-104-14, Art. D72-104-15, Art. D72-104-16\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Section 6 : Dispositions budgétaires et comptables, Art. R1612-39, Art. R1612-40, Art. R1612-41, Art. R1612-42, Art. R1612-43, Art. R1612-44, Art. R1612-45, Art. R1612-46, Art. R1612-47, Art. R1612-48, Art. R1612-49, Art. R1612-50, Art. R1612-51, Art. R1612-52, Art. R1612-53, Art. R1612-54, Art. R1612-55, Art. R1612-56, Art. R1612-57, Art. R1612-58, Art. R1612-59, Art. R1612-60, Art. R1612-61, Art. R1612-62, Art. R1612-63, Art. R1612-64, Art. R1612-65, Art. R1612-66, Art. R1612-67, Art. R1612-68, Art. R1612-6, Art. R1612-70, Art. R1612-71, Art. R1612-72, Art. R1612-73, Art. R1612-74, Art. R1612-75\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3664-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE V : Comptabilité, Art. D3665-1, Art. D3665-2, Art. D3665-3, Art. D3665-4, Art. D3665-5, Art. D3665-6, Art. D3665-7, Art. D3665-8, Art. D3665-9, Art. D3665-10, Art. D3665-11, Art. D3665-12, Art. D3665-13, Art. D3665-14, Art. D3665-15\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2311-15-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2312-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2321-2\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2333-45\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2337-6\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4211-4\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE Ier : Dispositions générales, Art. R4311-1, Art. D4311-2, Art. D4311-3, Art. D4311-4, Art. D4311-5, Art. D4311-6, Art. D4311-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE III : Publicité des budgets et des comptes, Art. R4313-1, Art. R4313-2, Art. R4313-3, Art. R4313-4, Art. R4313-5\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D4321-2\n
\n

\n
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Article R1612-66 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2026 (Code général des collectivités territoriales)