Posted the: 2014-06-17 Numac: 2014003258 FEDERAL PUBLIC SERVICE BUDGET and control management may 8, 2014. -Act to amend the law of 22 May 2003 on the organisation of the budget and accounts of the federal State (1) PHILIPPE, King of the Belgians, to all, present and to come, hi.
The House of representatives has adopted and we sanction what follows, Article 1.
This Act regulates a matter referred to in article 78 of the Constitution.
S. 2. article 2 of the law of 22 May 2003 on the organisation of the budget and the accounts of the federal State, is supplemented by a paragraph as follows: "services with legal personality which are not excluded based on paragraph 1, 3 °, and which are classified by the National Bank of Belgium, in consultation with the Institute of national accounts" ", under the central administration, i.e. under code S.1311, fall within the scope of application of this Act."
S. 3. article 14 of the same Act is supplemented by a paragraph as follows: "The King may also determine the form and means of communication of the exhibits inside a service, origin, or destination."
S. 4. in article 133 of the Act, replaced by the law of December 28, 2011, the words "1 January 2014" are each time replaced by "1 January 2016".
S. 5. in article 137 of the same Act, inserted by the law of December 28, 2011, the figure '2015' is replaced by "2017" and "2014" is replaced by the number "2016".
S. 6. in the same Act, it is inserted a section 138 as follows: "article 138 § 1. By way of derogation from article 5, the services of the federal State in article 2, paragraph 1, 2 ° to 4 °, whose annual average workforce exceeds not 100 full-time equivalents and which, for the last and penultimate year ended, do not exceed more than one of the criteria listed in § 2 below can opt either for the holding of a double accounting in accordance with the royal decree of 12 September 1983 determining the content and presentation of a minimum standardized accounting plan , or, for services that have the status of non-profit association, of international non-profit or Foundation association, for the minimum standardized accounting plan annexed to the royal decree of 19 December 2003 concerning the accounting obligations and the advertising of the annual accounts of certain non-profit associations, international associations without profit and foundations, either for the chart annexed to the royal decree of November 10, 2009, in pursuance of article 5.
The link between the accounts in the chart of accounts complies with the royal decree of 12 September 1983 or in accordance with the standard minimum accounting plan annexed to the royal decree of 19 December 2003, and the chart of accounts of the royal decree of November 10, 2009, which applies to federally in pursuance of article 5 should be included in a table of correspondence and must be unequivocal and permanent , and this, for all accounts that are or will be created in the accounts of the service concerned.
Prior to the decision to keep their accounts in accordance with the royal decree of 12 September 1983 or according to the minimum standard accounting plan annexed to the royal decree of 19 December 2003 or the plan accounting in accordance with the royal decree of November 10, 2009, in pursuance of article 5, complete with a table of correspondence with the chart of the royal decree of November 10, 2009, which is applicable to the federal Government , all services must have the consent in writing of the Minister for the Budget and where appropriate the (des) Minister (s) under the authority of which / from which they are placed.
§ 2. The criteria are the following:-annual average workforce: 50;
-activity produced on annual basis: 8,000,000 EUR;
-balance sheet total: EUR 3.650.000.
§ 3. The application of the criteria laid down in § 2 services that begin their activities is estimated in good faith at the beginning of the year.
When exercise has a duration less than or greater than twelve months, the amount of produced activity referred to in § 2, is multiplied by a fraction whose denominator is 12 and the numerator the number of months in the year under review, any month started being counted for a full month.
§ 5. The annual average workforce referred to in § 2, is the average number of workers expressed in full-time equivalents, registered at the end of each month of the year in question in the register of the staff.
The number of workers expressed in full-time equivalents is equal to the volume of work equivalents occupied full-time, to be calculated for part-time workers on the basis of the contractual number of hours to be provided compared to the normal hours of work of a comparable full-time worker.
Produced activity is determined on the basis of one of the two values following the highest:-the sum of the products resulting from the normal operation of the service, i.e. the sum of the accounts of the subclasses 70 and 71 of the accounting plan as presented in the royal decree of November 10, 2009, in pursuance of this Act and, if this amount is less than the value of subclass 75 the value of the 75 subclass is added to this sum;
-the sum of the loads of Auditors of subclasses 20 to 26, 60-62 and 64 to 68 of the accounting plan as presented in the royal decree of November 10, 2009, in pursuance of this Act, for as much as they are identified as accounts with budgetary impact and the extent of impact in the current year.
The total of the balance sheet referred to in § 2 is the total assets book value as it appears in the schema of the balance sheet.
§ 6. The King may, by Decree deliberated in the Council of Ministers, amend the figures set out in paragraph 2 and the arrangements for their calculation.
§ 7. The given agreement to the § 1, last paragraph, of Ministers concerned, including the agreement of the Minister for the Budget, can always be removed by them. They shall inform in writing the person in charge of the service concerned of their decision at least three months before the beginning of the next accounting year.
As soon as the service concerned has more than the agreement of all the concerned ministers, it is obliged to respect the chart of accounts in the royal decree of November 10, 2009, in pursuance of article 5.
§ 8. In addition to articles 81, 93 and 100 services whose annual average strength, exceeding not 100 full-time equivalents and which, for the last and penultimate year ended, exceed not more than one of the criteria referred to in paragraph 2 and which have received the authorization referred to the § 1 to opt for the keeping of complete accounts double in accordance with the royal decree of 12 September 1983 or the minimum standard accounting plan annexed to the royal decree of 19 December 2003 , or the plan accounting in accordance with the royal decree of November 10, 2009, in pursuance of article 5, complete with a table of correspondence with the chart of the royal decree of November 10, 2009, which is applicable to the federal Government, also ensure monitoring of loans granted to their service.
If the service does not take its budgetary accounts with its accounting software, it must keep accounting budget accounts of extra way.
In addition, all departments concerned by article 2, paragraph 1, 2 ° to 4 ° are also required to communicate to the Minister for the Budget all figures pertaining to transactions intercompany between their service and other services of the federal Government and this before March 1 of the year following the financial year concerned, so that the latter can meet the obligations of article 110.
§ 9. When a service held its accounting pursuant to the accounting plan contained in the royal decree of November 10, 2009, in pursuance of article 5, it cannot subsequently opt for the keeping of his accounts in accordance with a different chart of accounts.
§ 10. On the basis of the provisions contained in the above paragraphs, the services mentioned may derogate from the principle of simultaneous recording of budgetary transactions in the accounts of the General accounts and the accounts of budget classes, laid down in article 13, paragraph 1."
7. this Act produced its effects on January 1, 2014.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given in Brussels on May 8, 2014.
PHILIPPE by the King: the Minister for the Budget, O. CHASTEL sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note House of representatives (www.lachambre.be) Documents: 53-3283-2013/2014 full account: 2 and April 3, 2014 Senate (www.senate.be): Documents: 5-282835-2013/2014 annals of the Senate: April 23, 2014