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25 DECEMBER 2016. - 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:
CHAPTER 1^er - Introductory provision
Article 1^er. This Act regulates a matter referred to in Article 74 of the Constitution.
CHAPTER 2. - Amendments to the Act of 22 May 2003 on the organization of the federal budget and accounting
Art. 2. Section 2 of the Act of 22 May 2003 on the organization of the federal budget and accounting, as amended by the Act of 8 May 2014, is replaced by the following:
“Art. 2. For the purposes of this Act, "services" means the federal government, agencies and enterprises, classified in one of the following categories:
1° the general administration, which includes all federal public services;
2° administrations with management autonomy but without legal personality, referred to as "administrative services with self-accounting";
3° public administration bodies with legal personality, referred to as "public administrative bodies", excluding public social security bodies of category D of the Act of 16 March 1954 relating to the control of certain public bodies of interest and public social security institutions which were taken up in the Royal Decree of 3 April 1997 on measures for the accountability of public social security institutions.
The category under 3° includes:
(a) departmental management bodies, subject directly to the authority of the Minister under their responsibility and to which the management authorities are entrusted; are the public interest organizations of category A referred to in section 1^er the Act of 16 March 1954 relating to bodies of public interest;
(b) self-management bodies, with an organic autonomy, without prejudice to the powers of guardianship and control of the Minister under their control; are the organizations of category B and C referred to in section 1^er of the aforementioned Act of 16 March 1954.
Assimilated to public administrative bodies with autonomous management, on the basis of a list established in the budgetary law, entities, with legal personality, which are not excluded on the basis of this item 3° and which are classified by the Institute of National Accounts, under the central administration, namely code S1311.
4° companies of a commercial, industrial or financial character, with a regime of autonomy but without a legal personality, called "State companies".
The Senate, the House of Representatives, and the services approved by the House of Representatives Accounting Board are not considered services within the meaning of section 2, paragraph 1^er1° to 4°. »
Art. 3. In section 3 of the Act, the following amendments are made:
1° a paragraph written as follows is inserted between paragraph 1^er and paragraph 2:
"By derogation from the preceding paragraph, sections 21, 24 to 26, 28 are not applicable to the services referred to in section 2, paragraph 1^er2° to 4°. Sections 30, 32 paragraph 3 and 33 and Chapter V of Part II shall not apply to the services referred to in Article 2, paragraph 1^erThree.
2° the article is supplemented by a paragraph written as follows:
"By derogation from paragraph 3 and without prejudice to paragraphs 1^er, 2 and 4, only Titles I and IV, Articles 86, 87, § 2/1 and § 3, 88 to 92/1, 93 §§ 2 and 3, 94, 109/1, 121 to 124, 126, 133, and 136 to 138, apply to the entities referred to in Article 2, paragraph 1^er, 3° which are not services referred to in (b) but are assimilated to them".
Art. 4. In section 4 of the Act, the words ", provided that a legal provision does not exempt them from establishing a budget," are repealed.
Art. 5. In section 19 of the Act, the current text of which will form paragraph 1^erthe following amendments are made:
1° in paragraph 3 of paragraph 1^er, the words "for the services of the general administration" are inserted between the words "The budget includes" and the words "1° in revenue";
2° The article is supplemented by paragraphs 2 and 3, as follows:
“§2. The service budget referred to in section 2, paragraph 1^er, 2° to 4°, includes:
1° in revenues, the estimate of the fees observed during the fiscal year;
2° in expenditure:
Credits that may be charged in the fiscal year in respect of rights arising from obligations arising or incurred in the current fiscal year or in previous fiscal years.
The portion of these credits available at the end of the fiscal year is cancelled.
Without prejudice to other budget classifications, estimates of income and expenditure are disaggregated in accordance with the economic classification.
§ 3. For services referred to in section 2, paragraph 1^er, 2° and 3°, (a), the ceiling of non-recurring multi-year legal obligations as defined in paragraph 1^er, paragraph 3, 2°, (a) of this article, is fixed by a particular provision in the general budget of the expenses of the general administration. »
Art. 6. In section 20 of the Act, the current text of which will form paragraph 1^erthe following amendments are made:
1° in paragraph 1^er, the words "services of general administration" are inserted between the words "of a specified year" and the words "1° in revenue";
2° the article is supplemented by a paragraph 2, which reads as follows:
“§2. Only charged to a specified year's budget of the services referred to in section 2, paragraph 1^er2° to 4°:
1° in recipes:
Fees for service during the fiscal year;
2° in expenditure:
Amounts relating to fees arising from obligations arising or incurred during the current fiscal year or previous fiscal years.
Services referred to in Article 2, paragraph 1^er, 2° and 3° (a) shall, by legal obligation, include a summary of the amounts relating to the rights that will be charged to the current fiscal year and subsequent fiscal years. This summary is formalized in a table prepared in the manner defined by the King, on the proposal of the Minister of Budget. »
Art. 7. In section 22 of the Act, paragraph 2 is supplemented by the words "or imputed, for the services referred to in section 2, paragraph 1^er, 2° to 4°, with a budget credit. »
Art. 8. In section 27 of the Act, the following amendments are made:
1° the words "services of general administration" are inserted between the words "2° for expenses" and the words (a) use of commitment credits";
2° the article is completed by a 3°, written as follows:
"3° for the expenses of the services referred to in Article 2, paragraph 1^er2° to 4°:
budget appropriations;
fees recorded during the budget year;
the difference between appropriations and accrued fees. »
Art. 9. Section 45 of the Act, as amended by the Act of 10 April 2014, is supplemented by a paragraph written as follows:
"The amounts on the one hand, the basic allowances and the appropriations provided for the General Estimates and, on the other, the channel and means budget are expressed in thousands of euros. »
Art. 10. Article 77, paragraph 1^er the same law is supplemented by the words:
"that this law qualifies them as an administrative department with autonomous accounting."
Art. 11. In the same Act, an article 79/1 is inserted as follows:
"Art. 79/1. The Council of Ministers is seized, under the conditions it determines, of the budgets of the administrative services to self-accounting, either to determine the general content of the budget or to determine the execution directives.
The Council of Ministers is periodically informed of the execution of these budgets.
Decisions taken by the Council of Ministers are notified to service through the Minister of Budget. The organization is required to comply with it. »
Art. 12. In the same Act, an article 79/2 is inserted as follows:
"Art. 79/2. Transfers and exceedances of limiting appropriations to the self-accounting administrative services budget must be authorized, prior to any implementation, by the minister whose service is accountable to the Minister of Budget.
If overexpenditures are likely to result in a state financial intervention higher than that provided for in the general budget of expenditures, they must be pre-approved by the adoption of a corresponding credit in the general budget of the expenses of the general administration. »
Art. 13. In article 81, of the same law, the words "1^er March" are replaced by the words "20 March".
Art. 14. Section 85 of the Act is repealed.
Art. 15. In section 86 of the Act, paragraph 2 is replaced by the following:
"Through the agreement of the minister whose agency is responsible and the Minister of Budget, the budget of public administrative bodies may include non-limitative spending credits. »
Art. 16. In section 87, paragraph 2, of the Act, paragraph 3 is repealed.
Art. 17. In the same article, a paragraph 2/1 is inserted as follows:
“§ 2/1. Proposed services budget referred to in section 2, paragraph 1^er, 3° which are not services referred to in (b) but are assimilated to them, approved by the Minister of Guardianship or, failing that, by the management body, are forwarded to the Minister of Budget in the manner determined by the King, on the proposal of the Minister of Budget. »
Art. 18. In section 88 of the Act, paragraph 5 is replaced by the following:
"The decisions taken by the Council of Ministers are notified to the agency through the Minister of Budget. The organization is required to comply with it. »
Art. 19. In section 89 of the Act, a paragraph is inserted before paragraph 1^er :
"On the proposal of the Minister of Budget, the King sets the rules for payment of the state interventions voted in favour of public administrative bodies. »
Art. 20. In the same Act, an article 92/1 is inserted as follows:
"Art. 92/1. Without prejudice to the competencies granted directly to the management body, the Minister of Budget may require the Minister of Guardianship or failing the service management body referred to in section 2, paragraph 1^er, 3° which are not services referred to in (b) but which are similar to them, to deliberate, within the time limit fixed, on accounting or budgetary matters. To this end, the Minister of Budget may designate a delegate.
When, upon expiry of the period, the Minister of Trusteeship or default, the management body has not made a decision or when the Minister of Budget does not agree with the decision of the Minister of Trustee or failing the management body, the Minister of Budget shall refer the Minister of Budget to the Council of Ministers. »
Art. 21. In article 93, § 1, paragraph 1, of the same law the words "1 March" are replaced by the words "20 March".
Art. 22. In Article 93, § 2 of the Act, a paragraph is inserted between paragraphs 1 and 2:
"For services referred to in section 2, paragraph 1^er, 3° that are not the services referred to in (b) but are assimilated to them, the General Account shall be approved by the Minister of Guardianship or by default by the management body that sends it to the Minister of Budget no later than 20 March of the year following the one to which it relates. »
Art. 23. In the same Act, an article 93/1 is inserted as follows:
"Art. 93/1. § 1. The Minister of Budget may designate one or more reviewers to the services referred to in section 2, paragraph 1^er, 3° which are not services referred to in (b) but are assimilated to them. These reviewers are selected from the Institute of Corporate Reviewers.
§ 2. The reviewers are responsible for controlling annual accounts and certifying their accuracy and sincerity.
They may be aware of any information and documents necessary to carry out their mission.
They cannot interfere in the management of organizations.
§ 3. They address the Minister of Budget and the management bodies of the organization, a report on annual accounts at least once a year They shall report to them, without delay, any negligence, any irregularity and in general any situation that may compromise the solvency and liquidity of the body.
§ 4. If the annual accounts are to be certified under the Corporate Code by a Commissioner or if a business reviewer has been designated by the Minister of Trustee or by default by the management body, the report of the Commissioner or the auditor on the annual accounts is attached to the general account sent to the Minister of Budget »
Art. 24. In the same Act, an article 97/1 is inserted as follows:
"Art. 97/1. The Council of Ministers is seized, under the conditions it determines, of the budgets of State enterprises, either to stop the general content of it or to set the guidelines for execution.
The Council of Ministers is periodically informed of the execution of these budgets.
Decisions taken by the Council of Ministers are notified to State companies through the Minister of Budget. State companies are required to comply with it. »
Art. 25. In section 100, paragraph 1, of the Act, the words "1 March" are replaced by the words "20 March".
Art. 26. In Title III of the Act, a Chapter V is inserted entitled "Administrative amendments"
Art. 27. In Chapter V inserted by Article 26, an article 109/1 is inserted as follows:
“Art. 109/1. The Minister of Budget shall make an administrative fine per accounting year to the services referred to in section 2, paragraph 1^er, 2° to 4°, which do not communicate to it, through their guardianship minister or failing the management body, their accounts no later than 1^er April of the year following the year to which they relate under articles 81, 93, §§ 1 and 2, and 100. The terms and the amount of the fine, as well as the reasons for the delay, not attributable to the agency, allowing the fine not to be applied, are fixed by the King on the proposal of the Minister of Budget. »
Art. 28. Section 110 of the Act is replaced by the following:
"Art. 110. The annual accounts of the federal state are prepared by the Minister of Budget on the basis of the accounting transactions recorded by each service except those not classified by the Institute of National Accounts, under the central administration, namely code S1311.
"The annual accounts within the meaning of this title shall consist of the documents referred to in Article 17, 1° to 3°, accompanied by a supporting annex to the consolidated annual accounts. »
Art. 29. In section 111 of the Act, as amended by the Act of 10 April 2014, paragraph 2 is replaced by the following:
"From the accounts of the fiscal year 2020, the annual accounts of the federal state are submitted for certification to the Court of Accounts. »
Art. 30. In Article 117, § 3, of the same Law, the 1st is replaced by the following:
"1° for the sale of furniture belonging to the services referred to in Article 2, paragraph 1^er, 3° ; »
Art. 31. Section 125 of the Act is repealed.
Art. 32. In section 126, § 2, of the same law, the words "and assimilated" are inserted between the word "public" and the words "submitted".
Art. 33. Section 133 of the Act, as amended by the Acts of 28 December 2011 and 8 May 2014, is replaced by the following:
"Art. 133. For services referred to in section 2, paragraph 1^er(1) This Act comes into force on 1^er January 2012.
For services referred to in section 2, paragraph 1^er2° to 4°, this Act comes into force on 1^er January 2018.
By derogation from paragraph 2, this Act comes into force on 1^er January 2019 for services referred to in section 2, paragraph 1^er, 3° which are not services referred to in (b) but are assimilated to them.
The King may, on the proposal of the Minister of Budget and, where appropriate, the Minister of Guardianship, bring into force the provisions of this Act before 1^er January 2018, for each service referred to in the second paragraph and before 1^er January 2019 for each service referred to in the third paragraph.
By derogation from paragraphs 1 and 2, Title V also comes into force on 1^er January 2012 for the services referred to in these paragraphs. »
Art. 34. In section 134, paragraph 5, of the Act, amended by the Act of 29 December 2010, the words "1^er January 2015" are replaced by the words "1^er January 2017".
Art. 35. In section 136 of the Act, inserted by the Act of 23 December 2009 and amended by the Act of 28 December 2011, a paragraph is inserted between paragraphs 1 and 2:
"By derogation from the previous paragraph, the services referred to in section 2, paragraph 1^er, 2° to 4° will make these records no later than for the accounts of the 2019 accounting year. »
Art. 36. Section 137 of the Act, inserted by the Act of 28 December 2011 and amended by the Act of 8 May 2014 amending the Act of 22 May 2003 on the organization of the budget and accounting of the Federal State, is replaced by the following:
"Art. 137. The annual accounts of the Federal State referred to in section 110 shall be prepared by the Minister of Budget, on the basis of the accounting data provided by all services, in accordance with the terms and conditions of entry into force of this Act.
Consolidation is carried out on all accounts of the accounting plan for the Royal Decree of 10 November 2009 setting out the accounting plan for the federal state, communities, regions and the common community commission. However, "capital" accounts will be consolidated based on their availability and taking into account the transitional period provided for in section 136. »
Art. 37. Section 138 of the Act, inserted by the Act of 8 May 2014, is replaced by the following:
"Art. 138. § 1. By derogation from section 5, the services referred to in section 2, paragraph 1^er, 2° to 4°, may opt, on the proposal of the minister or ministers whose agency reports and subject to the prior agreement of the Minister of Budget, 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 standardized minimum accounting plan, or, for services that have the status of a non-profit association, an international non-profit association or a foundation, for the purposes of the plan
These services complement their accounting plan with a chart of correspondence with the accounting plan for the Royal Decree of November 10, 2009, which is applicable to the federal state. This table is attached to the annual accounts and forwarded to the Minister of Budget.
§ 2. 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.
§ 3. The link between the accounts of the accounting plan 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 and the accounting plan for the Royal Decree of 10 November 2009 is established in a univocal and permanent manner in a correspondence table according to the accounting rules of the Royal Decree.
This link covers all accounts created or created in the accounting of the service concerned.
§ 4. If the service does not maintain its budgetary accounting with its accounting software, it maintains extra accounting.
In addition, all services concerned by Article 2, paragraph 1^er, 2° to 4° also communicate to the Minister of Budget all figures relating to intercompany transactions between their service and other services of the federal state, in the form determined by the Minister of Budget, before March 20 of the year following the fiscal year concerned, so that the latter may meet the obligations of section 110.
The service provides a statement of reconciliation between transactions recorded in budget accounting and transactions recorded in general accounting.
§ 5. 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.
§ 6. The agreement, given in § 1^er subparagraph 1^er, Ministers concerned, including the agreement of the Minister of Budget, can always be withdrawn by them. They shall inform the responsible person responsible for the service concerned of their decision at least three months before the beginning of the following year of accounting.
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. »
CHAPTER 3. - Transitional provision
Art. 38. The public bodies established by the State or which depend on it, referred to in Article 5, § 3, of the Act of 29 October 1846 relating to the organization of the Court of Accounts shall transmit their accounts, through their guardianship minister, to the Minister of Finance on the dates provided for by or under specific legal or regulatory provisions to which they are subject, or, if not scheduled, on 31 May of the year after the year to §
If this obligation is not met, the Minister of Finance shall impose an administrative fine per accounting period. The terms and the amount, as well as the reasons for the delay, not attributable to the organization, allowing the fine not to be applied, are fixed by the King on the proposal of the Minister of Finance.
The Minister of Finance is competent until the coming into force of the Act of 22 May 2003 on the organization of the budget and accounting of the Federal State, pursuant to Article 133 paragraphs 2 and 3.
CHAPTER 4. - Entry into force
Art. 39. This Act comes into force on the day of its publication to the Belgian Monitor with the exception of Article 33 which produces its effects on 1^er January 2016 and article 34 that produces its effects on 1^er January 2015.
Given in Brussels on 25 December 2016.
PHILIPPE
By the King:
Minister of Budget
Sophie WILMES
Seal of the state seal:
Minister of Justice,
K. GEENS.
____
Note
House of Representatives
(www.lachambre.be)
Documents: 54-2139 - 2016/2017.
Full report: 21 in 22 December 2016.