Key Benefits:
Audiences concerned: Central Agency for Social Security Organizations (ACOSS); general system organizations and social security organizations whose cash management is entrusted to the ACOSS; Caisse des dépôts et consignations.
Purpose: Management, by ACOSS, of the cash flow of the organizations of the general plan.
Entry into force: the text comes into force on the day after its publication.
Notice: The decree specifies the conditions for the implementation of the cash management mission entrusted to the ACOSS, from the perspective of the agency and local agencies. In particular, it makes the necessary regulatory adjustments for the implementation of dematerialized and centralized cash-food circuits of the organizations of the General Plan based on the Central Current Account of the ACOSS opened to the Caisse des dépôts et consignations, its reference financial partner and statement content.
References: the provisions of Social Security Code Amended by this decree may be consulted, in their writing resulting from this amendment, on the website Légifrance (http://legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Economy and Finance and the Minister of Social Affairs and Health,
Vu le Social Security Code ;
Vu le monetary and financial codeincluding article L. 518-3;
Having regard to the advice of the Board of Directors of the Central Agency of Social Security Agencies dated 14 September 2012;
Considering the advice of the Board of Directors of the National Family Allowance Fund dated 18 September 2012;
Having regard to the advice of the Board of Directors of the National Old Age Insurance Fund of Employees dated 19 September 2012;
Having regard to the advice of the Board of the National Health Insurance Fund for Employees dated 11 September 2012;
Considering the opinion of the Industrial Accidents and Occupational Diseases Commission of 12 September 2012;
Based on the opinion of the Supervisory Board of the Caisse des dépôts et consignations dated 12 September 2012,
Decrete:
The Social Security Code is thus amended:
I. ― Section D. 225-1 is replaced by the following:
"Art. D. 225-1. - For the tasks set out in Article L. 225-1, the Central Agency for Social Security Organizations organizes the cash and disbursement circuits associated with all the financial operations of the organizations of the General Plan.
"For the common management of the cash flow of the organizations of the general plan, the agency:
« 1° Centralizes, on a daily basis, the proceeds of contributions and contributions received by the recovery agencies;
"2° Assure, every day, the cash flow of the organisms, according to the schedules of needs established by each of them under the conditions fixed by the agency's instruction and in the amount of the requests for payment that they send to it;
« 3° Centralizes, on a daily basis, any cash surpluses present on the current accounts of the organizations;
« 4° Procedes the regulation, on the instruction of national funds, of receivables and debts arising between the organizations of the general regime and the settlement of reciprocal debts and debts of these organizations and third parties;
« 5° Please note to the three national funds the amount of income and expenditure related to their management. »
II. ― After Article D. 225-2, an article D. 225-3 is inserted as follows:
"Art. D. 225-3. - I. The accounts of the Central Agency for Social Security Organizations that allow, among other things, the daily centralization of the cash flow of the organizations of the General Plan and the cash supply of these organizations are included in the books of the Caisse des dépôts et consignations.
"In this capacity, a central current account is opened in the books of the Caisse des dépôts et consignations on behalf of the Central Agency of Social Security Agencies.
"The provisions of the preceding paragraph are without prejudice to the opening of other accounts in the books of the Caisse des dépôts et consignations, including the accounts required for the organization of the financial circuits as well as a reserve account for the management of the financial risks associated with the mission entrusted to the agency by section L. 225-1.
"The Caisse des dépôts et consignations shall, on a daily basis, transmit to the Central Agency of Social Security the situation of the transactions carried out on the accounts referred to in this I.
"The accounts of this I record in revenue and expenditure the transactions associated with the missions provided for in 1° to 3° of Article D. 225-1.
“II. ― The Central Agency of Social Security Agencies may also open deposit accounts with the Bank of France to:
« 1° Securing the supply of the central current account referred to in I of this section, including infra-journalal shifts between the financial flows associated with the Agency's cash management;
« 2° The placement of non-expendable surpluses or other availability referred to in R. 255-4.
"III. - None of the accounts mentioned in this section may be receivable. »
III. Section D. 253-1 is replaced by the following provisions:
"Art. D. 253-1. - The following articles apply to organizations of the General Plan and social security organizations whose cash management is entrusted to the Central Agency of Social Security Agencies. »
IV. ∙ Section D. 253-30 is replaced by the following:
"Art. D. 253-30. - I. Organization funds may be deposited on:
« 1° Accounts maintained by the Caisse des dépôts et consignations or its staff;
« 2° Accounts maintained by the Bank of France;
« 3° Accounts maintained by registered credit institutions monetary and financial code.
"The costs associated with the operation of these accounts may be debited ex officio.
“II. ― Recovery organizations have accounts dedicated to cashing operations carried out in accordance with the tasks set out in section L. 213-1.
"The costs associated with the operation of these accounts are not charged to them. The payment fees for contributions and contributions are borne by the instalment.
"Where applicable, recovery agencies have accounts specifically dedicated to cashing contributions and centralized contributions by Treasury's senior accountants. These accounts are opened in the books of the Caisse des dépôts et consignations, at the headquarters or with its staff, by the said agencies, subject to the authorization of the Central Agency for Social Security Agencies.
"The agency is authorized to have the information related to these accounts and to place orders relating to these accounts pursuant to the 1st of Article D. 225-1. The Deposits and Consignations Fund shall, on a daily basis, transmit to the agencies the situation of the transactions carried out on these accounts. The Caisse des dépôts et consignations is also authorized to transmit this information to the Central Agency of Social Security Agencies.
"III. ― Organizations may open, in the Caisse's books of deposits and consignations, at the headquarters or with its staff, subject to the authorization of the Central Agency of Social Security Organizations, dedicated accounts serving as intermediaries in the cash flow process initiated from the central bank account of the agency referred to in I of Article D. 225-3.
"The agency is empowered to have information related to these accounts and to place orders relating to these accounts on the basis of requests from agencies. Each day, the Deposits and Consignations Fund shall transmit to the organizations the situation of the transactions carried out on these accounts. It is also authorized to transmit this information to the Central Agency for Social Security Agencies.
"IV. - None of the accounts mentioned in this section may be receivable. »
V. ― In article D. 253-31, the words: "The department's general treasurer is informed of the opening of these accounts" are deleted.
VI. ― In article D. 253-32, the words: "external accounts of availability" are replaced by the words: "of its current accounts. »
VII. ― In section D. 253-33, the words: "an external availability account with an unregistered establishment" are replaced by the words: "a current account with an establishment other than those mentioned in section D. 253-30".
VIII. ― At the beginning of the first paragraph of Article D. 253-35, the words are inserted: " Subject to the specific provisions provided for in Article D. 253-30, II and III."
IX. ∙ Section D. 253-38 is replaced by the following:
"Art. D. 253-38. - The accounting officer shall ensure that the current accounts are regularly provided on the basis of the expected actual disbursements and that the timelines referred to in section D. 225-1 that it transmits to the Central Agency social security organizations, determined on the basis of the schedule of due sums and predictable revenue over the reporting period, have the best reliability.
"It must give without delay any explanation to the Central Agency of Social Security Organizations when it reports an anomaly in the requests for payment addressed to it for the application of the 2nd of Article D. 225-1. »
Sections D. 253-29, D. 253-36, D. 253-37, D. 253-39 and D. 253-40 of the Social Security Code are repealed.
The Minister of Economy and Finance, the Minister of Social Affairs and Health and the Minister Delegate to the Minister of Economy and Finance, responsible for the budget, are responsible, each with respect to it, for the execution of this Order, which will be published in the Official Journal of the French Republic.
Done on 4 October 2012.
Jean-Marc Ayrault
By the Prime Minister:
Minister Delegate
to the Minister of Economy and Finance,
Budget Officer
Jérôme Cahuzac
Minister of Economy and Finance,
Pierre Moscovici
Minister of Social Affairs
and Health,
Marisol Touraine
