Law Amending, For The Purposes Of Partially Transpose Directive 2011/85/eu, Of 22 May 2003 On The Organisation Of The Budget And Accounts Of The Federal State And Containing Various Provisions On Budgetary Funds (1)

Original Language Title: Loi modifiant, en vue de transposer partiellement la directive 2011/85/UE, la loi du 22 mai 2003 portant organisation du budget et de la comptabilité de l'Etat fédéral et contenant des dispositions diverses en matière de fonds budgétaires (1)

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2014003159&caller=list&article_lang=F&row_id=800&numero=809&pub_date=2014-04-25&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2014-04-25 Numac: 2014003159 FEDERAL PUBLIC SERVICE BUDGET and control of management April 10, 2014 - Act to amend, to partially implement the 2011/85/EU directive, the law of 22 May 2003 on the organisation budget and accounting of the federal State, and containing various provisions on budgetary funds (1) PHILIPPE, King of the Belgians , A all, present and future, hi.
The House of representatives has adopted and we sanction the following: chapter I:. -Provisions General Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
S.
2. this Act partially transposes 2011/85/EU directive of November 8, 2011 on the requirements for the budget framework of the Member States.
CHAPTER II. -Amendments to the law of 22 May 2003 on the organisation of the budget and accounting of the State federal arts.
3. article 3 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: "the provisions of title V/1 shall apply to the services referred to in article 2 and, by way of derogation from article 2, 3 °, to the institutions of social security institutional sector S1314 within the meaning of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 may 2013 in the matter of the European system of national and regional accounts in the Union (SEC 2010). "."
S. 4. in article 45 of the same Act, the words "31 October" are replaced by the words "15 October".
S. 5. article 46 of the Act is completed by 6 ° and 7 ° written as follows: "6 ° a sensitivity analysis, containing an overview of the developments of the main budget variables based on different assumptions about growth and interest rates;
7 ° an enumeration of all organizations and funds that are not included in the budget but that are part of the scope of consolidation such as challenge nor by the Institute of national accounts as well as analysis of their impact on the financing balance and the public debt. "."
S. 6. article 111 of the same Act is supplemented by a paragraph worded as follows: "at the latest from the accounts of the fiscal year 2020, the general account of the federal State is submitted for certification to the Court of Auditors.".
S. 7. in the same Act, it is inserted a title V/1 entitled as follows: "Miscellaneous provisions transposing partially the 2011/85/EU directive".
S. 8. in title V/1, inserted by article 7 article be inserted a 124/1, as follows: "article 124/1. § 1. The federal State is responsible for publishing on a website the budgetary data related to expenditure and revenue based on cash or on basis of accounting for the different sub-sectors of the General Government.
This publication produced monthly by the end of the following month for the federal State, the social security and the communities and Regions and on a quarterly basis by the end of the quarter following local governments.
These budgetary data include the expenditure and revenue of the institutions that are part of the scope of consolidation as defined by the Institute of national accounts.
The federal Government is also responsible to publish detailed correspondence tables, indicating the method used to make the transition between established based on cash or on basis of accounting and the data based on the standards of SEC 2010.
The Organization of the publication of the budget data will be set in a cooperation agreement.
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2. Institutions that are part of the scope of consolidation of the federal State as defined by the Institute of national accounts transmit monthly to the Minister for the Budget the necessary data referred to the § 1, preferably on basis of accounting.
Federal institutions of social security referred to in article 3 transmit monthly, on the instructions given by the Minister for the Budget and the Minister of Social Affairs, the necessary data referred to the § 1. "."
S. 9. in the same title V/1, inserted a section 124/2 as follows: "article
124/2. § 1. The federal State budget is established based on macroeconomic forecasts of the economic budget of the Institute of national accounts referred to in article 108, g) of the Act of 21 December 1994 amending of social and various provisions. Any exceptions to these forecasts are explicitly mentioned and justified in the overview of the budget referred to in article 46.
Significant differences with the latest forecast from the European Commission, and where appropriate other independent agencies, will be described and explained in the overview of the budget referred to in article 46. "."
S. 10. in the same title V/1, it is inserted an article 124/3 as follows: "article 124/3. § 1. The budget of the federal State is part of a medium-term budgetary framework, covering the legislature and a minimum period of three years. The annual budget is complemented by a multi-annual budget arising from the medium-term budgetary framework.
The multi-annual budget includes the following: 1 ° the multiannual budgetary targets global and transparent expressed in terms of deficit and public debt, or any other synthetic budget indicator, such as expenditure;
2 ° of the projections for each major item of expenditure and revenue of General Government policy remains unchanged;
3 ° a description of the envisaged medium-term policies having an impact on the finances of public administrations, broken down by item of expenditure and revenue important, which shows how the adjustment allows the budgetary objectives in the medium term compared with unchanged policy projections;
4 ° an assessment of the effect that, given their direct impact on Government finances long-term, proposed policies are likely to have on the sustainability of public finances long term.
§ 2. The multi-annual budget is based on economic forecasts of the Institute of national accounts referred to in article 108, g), of the Act of 21 December 1994 amending of social and various provisions.
The budgetary framework, the multi-annual budget and its possible updates are published together with the overview of the budget.
Any deviation from the annual budget from the budgetary framework is explained in the overview of the budget.
A new Government may update the budgetary framework in the medium term defined by a previous Government, to reflect its new priorities for action. In this case, the Government emphasizes the differences with the previous medium-term budgetary framework. "."
S. 11. in the same title V/1, it is inserted an article 124/4 as follows: "article 124/4. Every three years an evaluation, based on objective criteria, of the used estimates when the budget will be carried out by an independent body. If the assessment shows a significant difference, services take the necessary measures to improve the methodology of the subsequent budget estimates and make them public.
The independent body shall be appointed in a cooperation agreement. "."
S. 12. in the same title V/1, inserted a section 124/5 as follows: "article 124/5. The federal Government publishes for relevant information about contingent liabilities likely to have a high impact on the budget, including State guarantees, nonperforming loans and liabilities arising from the activity of public enterprises and information on participation in the capital of companies private and public for economically significant amounts. "."
CHAPTER III. -Miscellaneous provisions regarding budgetary funds Section 1. -Programming European sub-section 1. -Removal of organic funds referred to the organic law of 27 December 1990 creating budgetary funds art. 13 § 1. The social economy Fund is removed.
The means available to 31 December 2013 are abandoned and are added to the general resources of the Treasury.
§ 2. In the table annexed to the Act of 27 December 1990 creating budgetary funds, the 44-1 topic - social economy Fund is repealed.
S. 14 § 1. The Belgian European social fund is removed.
The means available to 31 December 2013 are unused and are added to the general resources of the Treasury.
§ 2. In the table annexed to the Act of 27 December 1990 creating budgetary funds, heading 44-3 - Belgian European Social Fund is repealed.
S. 15 § 1. The special fund to cover expenditure under the drive program is deleted.
§ 2. In the table annexed to the Act of 27 December 1990 creating budgetary funds, the 33-1 section - the special fund to cover expenditure under the drive program is repealed.
Sub-section 2. -Creation of European Social Fund federal arts. 16. a Fund for the European programming period 2014-2020 is created. It is a fund within the meaning of article 62 of the law of 22 May 2003 on the organisation of the budget and accounts of the federal State.
In the table, attached to the organic law of 27 December 1990 creating budgetary funds, section 44 - Social Integration is supplemented by the following provisions: "description of the organic budget funds: 44-7 federal European - programming 2014-2020 ' Social Fund
Nature of assigned revenue: amounts

paid by the European Commission in the framework in particular, of articles 146 and 148 of the Treaty of 25 March 1957 establishing the European Community, in implementation of the new programming 2014-2020 the European social fund and the amounts reimbursed by third parties in respect of undue payments or participation.
Nature of expenditures:-transfer of funds to proponents and other expenses incurred in execution of projects or the programming initiatives 2014-2020 from the European social fund with regard to the part to be in charge of the European Union concerning the federal State;
-Staff costs, operating and investment of the authorities of the Fund in the context of technical assistance. "."
S. 17. the European Social Fund federal - programming-2014-2020 may have a commitment authority is determined annually in the general budget of the expenses.
Sub-section 3. -Creation of the European Fund of assistance to the needy - programming 2014 - 2020 s. 18. a Fund for the European programming period 2014-2020 is created. It is a fund within the meaning of article 62 of the law of 22 May 2003 on the organisation of the budget and accounts of the federal State.
In the table, attached to the organic law of 27 December 1990 creating budgetary funds, section 44 - Social Integration is supplemented by the following provisions: "description of the budgetary funds organic: 44-8 European Fund of assistance to the needy - programming 2014 - 2020 Nature of assigned revenue: amounts paid by the European Commission in the framework, inter alia, articles 146 and 148 of the Treaty of 25 March 1957 establishing the European Community" , in implementation of the new programme 2014-2020 of the European Fund of assistance to the needy and the amounts reimbursed by third parties in respect of undue payments or participation.
Nature of expenditures:-transfer of funds to proponents and other expenses incurred in execution of projects or the programming initiatives 2014 – 2020 European Fund to help the poorest with regard to the part to be in charge of the Union European federal State;
-Staff costs, operating and investment of the authorities of the Fund in the context of technical assistance. "."
S. 19. the European Fund of assistance to the needy - programming 2014-2020 may have commitment authority is determined annually in the general budget of the expenses.
Subsection 4. -Creation of the European Fund federal on asylum and Migration (AMF) and homeland security (ISF) programming 2014 - 2020 s. 20. a Fund for 2014-2020 programming is created. It is a fund within the meaning of article 62 of the law of 22 May 2003 on the organisation of the budget and accounts of the federal State.
In the table, attached to the organic law of 27 December 1990 creating budgetary funds, item 13 - interior is complemented by the following provisions: "description of the budgetary funds organic: 13-15 federal European Fund for asylum and Migration and homeland security - programming 2014 - 2020 Nature of assigned revenue:-European revenue relating to the (x) (s) pre-financing or reimbursements of the projects in the framework of programming;"
– Financing granted by third parties.
Nature of expenditures:-pre-financing of expenditure for projects under the European programming period with regard to the part to be in charge of the European Union concerning the federal State;
-Staff costs, operating and investment of the authorities of the Fund in the context of technical assistance. "."
S. 21. the federal European Fund for asylum and Migration and homeland security - programming-2014-2020 has a commitment authority is determined annually in the general budget of the expenses.
Section 2. -Creation of Fund BELINCOSOC s. 22. a Fund for the whole of the European or international in the field of social protection other than programming European projects is created. It is a fund within the meaning of article 62 of the law of 22 May 2003 on the organisation of the budget and accounting of federal State.
In the table, attached to the organic law of 27 December 1990 creating budgetary funds, section 24 - social security is supplemented by the following provisions: "description of the budgetary funds organic: 24-2 BELINCOSOC Nature of the earmarked funds:-European revenue relating to the (x) pre-financing payment (s) of the European projects as well as the financing granted by third parties in the field of social protection;"
-International recipes relating to the (x) pre-financing payment (s) of international projects in the field of social protection.
Nature of authorized expenditure:-pre-financing of expenditure for projects under the European projects co-financed or financed by the European Union in the field of social protection;
-Pre-financing of expenditure on projects under international projects part-financed or funded by international agencies in the field of social protection. "."
S. 23. the Fund BELINCOSOC can have a commitment authority is determined annually in the general budget of the expenses.
Section 3. -Amendment of the organic law of 27 December 1990 creating budgetary funds art. 24. in the organic law of 27 December 1990 creating budgetary funds it is inserted an article 5/1 as follows: "article 5/1. From the fiscal year 2014, expenditures which have been the object of pre-financing for the European part and not subject to reimbursement by the European Union are responsibility of the authorising of expenditure appropriations. "."
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given to Brussels, April 10, 2014.
PHILIPPE by the King: the Prime Minister, E DI RUPO the Minister for Budget, O. CHASTEL sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note House of representatives (ww.lachambre.be) Documents: 53-3409-2013/2014 full account: 26 and March 27, 2014 (*) Senate (www.senate.be): Documents: 5-2812-2013/2014 annals of the Senate: April 3, 2014