belgiquelex.be - Carrefour Bank of Legislation 8 MAI 2014. - An Act to amend the Act of 22 May 2003 on the organization of federal budget and accounting (1)
PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The House of Representatives adopted and sanctioned the following:
Article 1
er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. Article 2 of the Act of 22 May 2003 on the organization of the budget and accounting of the federal state is supplemented by a paragraph written as follows:
"Services with a legal personality that are not excluded on the basis of paragraph 1
er, 3° and which are classified by the National Bank of Belgium, in consultation with the Institute of National Accounts, under the central administration, namely under code S.1311, fall within the scope of this Act."
Art. 3. Section 14 of the Act is supplemented by a paragraph written as follows:
"The King may also determine the form and terms of communication of supporting documents from, to or within a service. "
Art. 4. In section 133 of the Act, replaced by the Act of December 28, 2011, the words "1
er January 2014" are each time replaced by the words "1
er January 2016".
Art. 5. In section 137 of the Act, inserted by the Act of 28 December 2011, the number "2015" is replaced by the number "2017" and the number "2014" is replaced by the number "2016".
Art. 6. In the same Act, an article 138 is inserted as follows:
"Art. 138. § 1
er. By derogation from Article 5, the services of the federal state referred to in Article 2, paragraph 1
er, 2° to 4°, whose average annual strength, does not exceed 100 full-time equivalents and which, for the last and for the last fiscal year ended, do not exceed more than one of the criteria mentioned in § 2 below may opt either for the holding of an accounting in part double in accordance with the royal decree of 12 September 1983 determining the content and presentation of a minimum standardised accounting plan, or,
The link between the accounts of the accounting plan in accordance with the Royal Decree of 12 September 1983 or in accordance with the standardized minimum accounting plan annexed to the Royal Decree of 19 December 2003, and the accounting plan for the Royal Decree of 10 November 2009 which is applicable to the federal State in accordance with Article 5 must be taken up in a correspondence table and must be univocal and permanent, for all accounts that are or will be created in the accounts.
Prerequisite to the decision to hold their accounts in accordance with the Royal Decree of 12 September 1983 or according to the standardized minimum accounting plan annexed to the Royal Decree of 19 December 2003 or the accounting plan in accordance with the Royal Decree of 10 November 2009 pursuant to Article 5, supplemented by a table of correspondence with the accounting plan of the Royal Decree of 10 November 2009 which is applied to the Federal State, all services obtained by
§ 2. The criteria are as follows:
- annual average strength: 50;
- annual production activity: 8.000.000 euros;
- total balance sheet: 3.650.000 euros.
§ 3. The application of the criteria set out in § 2 to services beginning their activities is subject to good faith estimates at the beginning of the fiscal year.
§ 4. When the exercise has a duration of less than or more than twelve months, the amount of the activity produced under § 2 is multiplied by a fraction of which the denominator is twelve and the numerator the number of months included in the year concerned, all months started being counted for a full month.
§ 5. The average annual 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 the staff register.
The number of workers expressed in full-time equivalents is equal to the volume of work expressed in full-time occupied equivalents, to be calculated for part-time workers on the basis of the contractual number of hours to be taken from the normal working time of a comparable full-time worker.
The activity produced is determined on the basis of one of the following two highest values:
- the sum of the proceeds arising from the normal operation of the service, i.e. the sum of the accounts of subclasses 70 and 71 of the accounting plan as set out in the Royal Decree of 10 November 2009 pursuant to this Act and, if that amount is less than the value of subclass 75, the value of subclass 75 is added to that amount;
- the sum of the accounts of subclasses 20 to 26, 60 to 62 and 64 to 68 of the accounting plan as set out in the Royal Decree of 10 November 2009 pursuant to this Act, provided that they are identified as accounts with budgetary impact and to the extent of the budgetary impact for the year in question.
The total of the balance referred to in § 2 is the total book value of the asset as it appears in the balance sheet diagram.
§ 6. The King may, by order deliberately in the Council of Ministers, amend the figures provided for in § 2 and the modalities of their calculation.
§ 7. The agreement, given in § 1
er, last paragraph, of the Ministers concerned, including the agreement of the Minister of Budget, may always be withdrawn by them. They shall inform the responsible person of the relevant service in writing of their decision at least three months before the beginning of the following year.
As soon as the service concerned no longer has the agreement of all the ministers concerned, it is obligated to comply with the accounting plan set out in the Royal Decree of 10 November 2009 pursuant to Article 5.
§ 8. In addition to sections 81, 93 and 100 the services whose average annual strength does not exceed 100 full-time equivalents and which, for the last and last year ended, do not exceed one of the criteria mentioned in § 2 and have received the authorization referred to in § 1
er to opt for the maintenance of a full accounting in part double in accordance with the Royal Decree of 12 September 1983 or the standardized minimum accounting plan annexed to the Royal Decree of 19 December 2003, or the accounting plan in accordance with the Royal Decree of 10 November 2009 pursuant to Article 5, supplemented by a table of correspondence with the plan of the Royal Decree of 10 November 2009 which is of application to the Federal State, will guarantee their credits to be granted
If the service does not maintain its budgetary accounting with its accounting software, it must maintain a budget accounting in an extra accounting manner.
In addition, all services concerned by Article 2, paragraph 1
er, 2° to 4° are also required to communicate to the Minister of Budget all figures relating to intercompany transactions between their service and other services of the federal state before 1
er March of the year following the fiscal year concerned, so that the fiscal year may meet the obligations of section 110.
§ 9. When a service has maintained its accounting in accordance with the accounting plan set out in the Royal Decree of 10 November 2009 pursuant to section 5, it will no longer be able to opt for its accounting in accordance with a different accounting plan.
§ 10. On the basis of the provisions contained in the above paragraphs, the above-mentioned services may derogate from the principle of simultaneous recording of budgetary transactions in the accounts of the general accounts and in the accounts of the budget classes, as set out in Article 13, paragraph 1
er"
Art. 7. This Act produces its effect on 1
er January 2014.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 8 May 2014.
PHILIPPE
By the King:
The Minister of Budget,
O. CHASTEL
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
House of Representatives
(www.lachambre.be)
Documents: 53-3283 - 2013/2014
Full report: 2 and 3 April 2014
Senate (www.senate.be):
Documents: 5-282835 - 2013/2014
Annales du Senate : April 23, 2014
