Key Benefits:
The Prime Minister,
In view of the Financial Courts Code, including its Article R. * 112-2-1 ;
Vu la Act No. 2008-1091 of 28 October 2008 relating to the Court of Auditors and the Regional Boards of Accounts, including its article 34 ;
Vu le Decree No. 2002-1307 of 28 October 2002 amended on the compensation scheme for judges of the regional and territorial chambers of accounts;
Vu le Decree No. 2003-176 of 3 March 2003 establishing the new indiciary bonus for members of the regional and territorial chambers of accounts with higher responsibilities;
Having regard to the opinion of the Superior Council of the Court of Auditors dated 20 November 2008;
Considering the opinion of the Superior Council of the Regional Boards of Accounts of 20 November 2008;
Considering the seizure of the Government of New Caledonia of 19 November 2008,
Decrete:
After article R. 112-20 of the Financial Courts Code, an article D. 112-20-1 is inserted as follows:
"Art. D. 112-20-1. - The Registry shall make the notifications provided for in sections R. 141-10, R. 141-12, R. 141-14, R. 141-16 and R. 143-1. »
In the first paragraph of section D. 131-9 of the same code, the word "arrest" is replaced by the words "arrest or order".
In the last paragraph of the same article, the words "injunctions and other charges" are replaced by the words "debt or discharge decisions".
In section D. 131-10 of the same code, the words: "A shipment of the order" are replaced by the words: "A stop or order" and the word: "Sent" is replaced by the word: "Notified".
In the first paragraph of section D. 131-26 of the same code, the words: "executed by way of arrest" are replaced by the words: "executed under the conditions laid down in the first paragraph of section R. 112-3. The Senior Accountant is informed by the Secretary General of the Court of Auditors.
In the third paragraph of the same article, the words: "in conditions fixed by decree" are replaced by the words: "on requisition of the public prosecutor under the conditions laid down in article R. 141-12".
In section D. 131-27 of the same code, the word "territories" is replaced by the word "communities".
Section D. 131-32 of the same code is amended as follows:
1° In the third paragraph, the word "final" is deleted;
2° In the fourth preambular paragraph, the words: ", which is final" are deleted;
3° The same paragraph is supplemented by the following sentence:
"The judgment of the case obeys the rules set out in sections R. 141-12 to R. 141-21. »
In the second paragraph of article D. 131-35 of the same code, the words: "according to the procedure provided for in article R. 143-1" are added after the words: "double employment".
In section D. 131-37 of the same code, the number "75" is replaced by the number "200".
In section D. 131-38 of the same code, the number "22" is replaced by the number "60".
In section D. 131-39 of the same code, the number "3" is replaced by the number "10".
After section R. 141-10 of the same code, an article D. 141-10-1 is inserted as follows:
"Art.D. 141-10-1.-Where the Court of Auditors applies section D. 131-9, the notification of the opening of the control provided for in section R. 141-10 shall be made to the directors of the tax services and to the regional directors of the Customs who, within fifteen days of its receipt, shall provide such notification to the receivers in office, each with respect to it.
"The directors of the tax services and the regional customs directors shall report this notification to the Registry of the Chamber of the Court of Competent Accounts. »
Chapter IV of Book I of the same code is titled as follows:
“Chapter IV. – Notification of Orders and Orders »
Section D. 144-1 of the same code is replaced by the following provisions:
"Art.D. 144-1.-The judgments and orders rendered by the Court of Auditors are notified directly to the persons referred to in sections R. 141-11 and R. 141-20.
"The notification under section R. 141-20 shall be made by the Secretary General of the Court of Auditors by registered letter with notice of receipt.
"The Treasure's General Treasure Payment Treasure is amplified by debentures and fines. »
In the first paragraph of Article D. 144-3 of the same Code, the words: "whose management is discharged directly by the Court of Auditors" are replaced by the words: "whose accounts are judged by the Court of Auditors".
Section D. 144-4 of the same code is amended as follows:
1° In the first paragraph, after the words: "the order" are added the words: "or the order";
2° In the second paragraph, the words "or order" are added after the word "stop";
3° In the third paragraph of the same article, the words "or order" are added after the word "stop" and the words "or order" are added after the words "to the order";
4° In the fifth paragraph, the words: "or an order" are added after the words: "a judgment";
5° In the sixth paragraph, the words "or this order" are added after the word "stop".
Section D. 145-1 of the same code is written as follows:
"Art.D. 145-1.-The judgments of the Court of Auditors are publicable or communicable to third parties.
"Ordinances for the discharge of an accountant and the registrant, if any, may be released from management, are communicated to third parties. »
In the penultimate paragraph of Article D. 145-2 of the same article, the words "financial" are replaced by the words "budget".
After article R. 212-26 of the same code, an article D. 212-26-1 is inserted as follows:
"Art. D. 212-26-1. - The Registry shall make the notifications provided for in articles R. 241-32, R. 241-34, R. 241-36, R. 241-38 and R. 243-13. »
The third paragraph of section D. 231-25 of the same code is replaced by the following:
"The judgment of the case obeys the rules set out in Articles R. 241-34 to R. 241-43. »
In section D. 231-26 of the same code, the words: "or where the judgment by the Regional Board of Accounts has not pronounced a debenture or the debenture has been cleared" are replaced by the words: "or the Regional Board of Accounts has taken an order pronouncing the discharge of the accountant or that the deben, pronounced by the board, has been purged."
In article D. 231-28 of the same code, the words: "after requisition of the public ministry" are added after the words: "by reasoned judgment".
In the second paragraph of section D. 231-30 of the same code, the word "sent" is replaced by the words "sent the public prosecutor".
In the last paragraph of the same article, the words "in accordance with the procedure provided for in Article R. 243-13" are added after the words "double employment", and the words "government commissioner" are replaced by the words "financial prosecutor".
In article D. 244-1 of the same code, the words: "At the same time in the regional board of accounts" are replaced by the words: "At the same time in the public department near the regional board of accounts".
In the last two paragraphs of section D. 244-3 of the same code, the words "public ministry" are replaced by the word "registration".
In the first three paragraphs of section D. 244-4 of the same code, the words "public ministry" are replaced by the word "registration".
Section D. 244-5 of the same code is replaced by an article as follows:
"Art.D. 244-5.-The appeal file is sent by the Public Prosecutor's Office to the Regional Board of Accounts, which decides, after a public hearing, on the admissibility of the appeal and, where appropriate, on the merits of the dispute. »
Chapter VI of Book II title IV of the same code is titled as follows:
“Chapter VI. • Notification of judgments and orders »
In article D. 246-1 of the same code, the words "and orders" are added after the word "judgments".
The first paragraph of the same article is written as follows:
"The Secretary General of the Regional Board of Auditors shall notify the judgments and orders to the persons referred to in sections R. 241-33 and R. 241-42, in the latter case by registered letter with notice of receipt. An amplification of the judgment or order is addressed to the first president of the Court of Auditors. Subject to the provisions of sections D. 246-2, D. 246-3 and D. 246-4, this notification, with respect to the accountants patent, is made under cover of the treasurers-general who, within fifteen days, issue the judgments and orders to the accountants by registered letter with notice of receipt either directly or through the care of the private recipients of the finances. »
In the first paragraph of section D. 246-2 of the same code, the words "and orders" are added after the word "judgments".
In the second paragraph of the same article, the words "or order" are added after the words "judgment".
Section D. 246-5 of the same code is amended as follows:
1° In the first paragraph, after the word "judgment" the words "or order" are added;
2° In the second paragraph, after the word "judgment" the words "or order" are added;
3° In the third paragraph, the words "or order" are added after the word: "judgment" and the words "or order" are added after the words: "judgment";
4° In the fifth paragraph, the words "or an order" are added after the words: "a judgment" and the words "or this order" are added after the word "judgment".
In the first paragraph of article D. 246-6 of the same code, the words: "by the secretary general of the regional board of accounts" are added after the word: "notified".
In the third paragraph of the same article, the word "final" is deleted.
In the first paragraph of article D. 246-7 of the same code, the words: "The judgments rendered by the regional board of accounts" are replaced by the words: "The judgments and orders of the regional boards of accounts" and the words: "by the secretary general" are added after the words: "are notified".
In the second paragraph of the same article, the words: "They are forwarded to the Commissioner of Government" are replaced by the words: "They are forwarded by the Secretary General to the Financial Prosecutor."In the second sentence of the same paragraph, the words: "Procurator General" are replaced by the words: "Secretary General" and the words: "and these orders" are added after the words: "the judgments".
In section D. 246-8 of the same code, the first sentence is replaced by the following:
"When a judgment has made a debenture or fine, it is communicated to the Minister responsible for the budget by the Secretary General of the Court of Auditors. »
Section D. 247-1 of the same code is amended as follows:
1° The first paragraph is replaced by the following:
"The judgments of the regional chambers of accounts are publicable or communicable to third parties. »
2° The second and third paragraphs of the same article are deleted;
3° After the first paragraph of the same article, it is added a paragraph as follows:
"Ordinances for the discharge of an accountant and the registrant, if any, may be released from management, are communicated to third parties. »
4° At the penultimate paragraph, the word "financial" is replaced by the word "budget".
After article R. 262-22 of the same code, an article D. 262-22-1 is inserted as follows:
"Art. D. 262-22-1. - The Registry shall make the notifications under articles R. 262-82-1, R. 262-82-3, R. 262-82-5, R. 262-82-7 and R. 262-95. »
In article D. 262-103, the words "and orders" are added after the word "judgments".
In all sections of the regulatory part, references to the Government Commissioner are replaced by references to the Financial Prosecutor.
Articles D. 131-11, D. 131-40 and D. 144-6 of the same code are deleted.
I. ― In article 3 of the above-mentioned decree of 28 October 2002, the words "government commissioners" are replaced by the words "financial prosecutors".
II. ― At the appendix to the above-mentioned decree of March 3, 2003, the words "First Commissioner of the Government" are replaced by the words "Financial Prosecutor directing the Public Prosecutor".
The Minister of the Interior, Overseas and Territorial Communities, the Minister of Budget, Public Accounts and the Public Service and the Secretary of State responsible for the Overseas are responsible, each with respect to him, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done in Paris, December 19, 2008.
François Fillon
By the Prime Minister:
The Minister of the Interior,
the overseas and territorial authorities,
Michèle Alliot-Marie
Minister of Budget, Public Accounts
and the Public Service,
Eric Woerth
Secretary of State
loaded with the overseas,
Yves Jégo
