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18 JANVIER 2010. - An Act to amend the Act of 16 May 2003 establishing the general provisions applicable to the budgets, control of subsidies and accounting of communities and regions, as well as to the organization of control of the Court of Auditors (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER I^er. - General provision
Article 1^er. This Act regulates a matter referred to in Article 77 of the Constitution.
CHAPTER II. - Budget
Art. 2. In the Act of 16 May 2003, setting out the general provisions applicable to the budgets, the control of subsidies and the accounting of communities and regions, as well as to the organization of control of the Court of Accounts, a Chapter VIbis is inserted as follows:
« CHAPTER Vbis. - The Public Accounting Commission. »
Art. 3. In chapter VIbis, inserted by article 2, an article 16/1 is inserted as follows:
“Art. 16/1. § 1^er. A Public Accounts Commission (CPC) is established, as follows:
1° to give advice to the governments of the federal state, communities and regions and the Joint Community Commission, at the request of the latter or initiative, in respect of public accounting standards;
2° to provide advice with a view to adapting the accounting plan standards and developing the terms and conditions of application, with a view to ensuring its consistent and regular use and compliance with applicable international standards;
§ 2. Within the Commission is created a section responsible for the technical review of issues related to inventory and assessment rules and composed of experts appointed by the governments of the communities and regions and the Joint Community Commission and for the Federal State, by the Minister of Budget and the Minister of Finance. »
Art. 4. In the same chapter VIbis, an article 16/2 is inserted as follows:
"Art. 16/2. § 1^er. The Commission shall include:
1st two members jointly appointed by the Minister of Finance and the Minister of Budget;
2° two members appointed by the Flemish Government;
3° a member designated by the Government of the French Community;
4° a member designated by the Walloon Government;
5° a member designated by the Government of the German-speaking Community;
6° a member designated by the Government of the Brussels-Capital Region;
7° a member designated by the College meeting of the Joint Community Commission;
8° two members appointed by the Court of Auditors;
9° two members of the Finance Inspectorate appointed by the Budget Minister;
10° four members jointly appointed by the Minister of Finance and the Minister of Budget for their knowledge and experience in the field of private and public accounting, two of which represent the Institute of National Accounts.
§ 2. For each member, the authorities and institutions referred to in § 1^er also designate an alternate. »
Art. 5. In the same chapter VIbis, an article 16/3 is inserted as follows:
"Art. 16/3. Among the members of the Commission referred to in the previous article are appointed by the King, on the proposal of the Minister of Finance and the Minister of Budget:
1st the Chairperson of the Commission;
2° the two Vice-Chairmen of the Commission. »
Art. 6. In the same chapter VIbis, an article 16/4 is inserted as follows:
"Art. 16/4. The Commission shall deliberate only if at least nine of its members are present. »
Art. 7. In the same chapter VIbis, an article 16/5 is inserted as follows:
"Art. 16/5. The notices referred to in Article 16/1, § 1^er1° are rendered by the Commission by a majority of its members present. Minority opinions are the subject of a specific mention and are annexed to the notices rendered.
Notices and decisions referred to in Article 16/1, § 1^er2° are taken by the Commission by a majority of its members present. They are subject to approval by the Interministerial Conference of Finance and Budget. »
Art. 8. In the same chapter VIbis, an article 16/6 is inserted as follows:
"Art. 16/6. For the fulfilment of its mission, the Commission may appeal to external experts. »
Art. 9. In the same chapter VIbis, an article 16/7 is inserted as follows:
"Art. 16/7. The Commission sets out its rules of procedure. This regulation is approved by the Interministerial Finance and Budget Conference.
This regulation may provide, under the conditions it determines, the allocation of attendance tokens, the award of lump sum allowances or the reimbursement of actual costs incurred to members of the Commission and to experts referred to in Articles 16/1, § 2 and 16/6. »
Art. 10. In the same chapter VIbis, an article 16/8 is inserted as follows:
"Art. 16/8. The King determines the duration of the mandates of the members of the Commission, the method of convening the Commission and takes the other measures necessary for the execution of this law. »
CHAPTER III. - Final provision
Art. 11. This Act comes into force on the day of its publication in the Belgian Monitor.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 18 January 2010.
ALBERT
By the King:
Minister of Finance,
D. REYNDERS
The Minister of Budget,
G. VANHENGEL
The Secretary of State in Budget,
Mr. WATHELET
Seal of the state seal:
Minister of Justice,
S. From CLERCK
Note
(1) 2009-2010 session.
Senaat.
Documents. - Project transmitted by the House of Representatives, 4-1558 - No. 1. - Report, 4-1558 - No. 2. - Text adopted in plenary and subject to Royal Assent, 4-1558 - No. 3.
Annales. - 17 December 2009.