Key Benefits:
Publics concerned: accounting agents, power-based agents, social security regulators (general regulation, excluding public institutions national funds, social system of independents, social mutuality agricultural, special schemes) and responsible for registered centres to carry out cashing operations of certain means of payment.
Subject: modalities for the issuance of the quitus, the implementation of personal and financial liability, and procedures for the installation and re-service of accounting officers of social security organizations.
Entry into force: the text comes into force on the day after its publication.
Notice: the decree limits the possibility of requesting quitus to the cases of termination of office and specifies the procedure for the examination and issuance of the quitus:
- by the National Monitoring and Audit Mission of Social Security Organizations (NCM) with regard to the accounting officers of local social security organizations;
- by the Minister for Social Security, with regard to the accounting officers of national social security organizations.
The decree defines the competent authority to put into play the personal and financial responsibility of the accounting officer according to whether or not the accounting officer exercises in an organization under a national body. It simplifies the installation procedures of the incoming accounting officer and the outgoing accounting officer's remission of service.
The decree adapts the rural code and the marine fisheries to align the provisions applicable to the accounting officers of the agricultural social mutuality funds with those of the Social Security Code that he's changing.
References: this decree and the codes it amends can be consulted, in their drafting, on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Social Affairs and Health,
Considering the rural code and the maritime fisheries;
Vu le Social Security Codeincluding articles L. 122-1 to L. 122-4;
Having regard to the advice of the Board of the National Health Insurance Fund for Employees dated 8 November 2012;
Having regard to the advice of the Board of Directors of the National Fund of the Independent Social Plan of 8 November 2012;
Having regard to the advice of the Board of Directors of the National Old Age Insurance Fund of Employees dated 13 November 2012;
Considering the advice of the Board of Directors of the National Family Allowance Fund dated 13 November 2012;
Having regard to the advice of the Board of Directors of the Central Fund for Agricultural Social Community dated 15 November 2012;
Having regard to the advice of the Board of Directors of the Central Agency of Social Security Agencies dated 30 November 2012,
Decrete:
Article D. 122-13 of the Social Security Code is amended as follows:
1° The first paragraph is supplemented by the following sentence: "For organizations that do not belong to a national body within the meaning of the last paragraph, the competent authority is the Minister for Social Security or the Minister for Agriculture for Agricultural Social Mutual Institutions with National Jurisdiction. » ;
2° In the second paragraph, the words: "The officials referred to in the first paragraph may" are replaced by the words: "The authorities mentioned in the first paragraph may" and the words: "that they have diligently done" are replaced by the words: "that they have diligently done";
3° In the last paragraph, after the word "responsible" the words "services".
Article D. 122-19 of the same code is amended as follows:
1° In the second paragraph, the words: "the competent authority to put personal and monetary liability at stake" are replaced by the words: "the person responsible for the service referred to in R. 155-1", and after the words: "accounting agent" are inserted the words: "finally cease his duties";
2° In the third paragraph,
(a) The words: "to the competent authority defined in the preceding paragraph" are replaced by the words: "to the person responsible for the service referred to in R. 155-1";
(b) After the first sentence, it is inserted a sentence as follows: "For this purpose, the accounting officer of the national agency shall communicate to the latter all the elements that have based the validation of the accounts under section L. 114-6. » ;
3° In the fourth paragraph, after the words: "accounting agents" are inserted the words: "successfully cease their functions";
4° After the fifth preambular paragraph, three subparagraphs are inserted:
Where the annual accounts for the fiscal year for which it is requested have been subject to an unreserved validation pursuant to section L. 114-6, or to an unreserved certification under section L. 114-8, the quitus shall be deemed to have been acquired upon the expiry of the period provided for in the third paragraph of section D. 253-12, provided that no reservation has been made by the incoming accounting officer for that period.
When the annual accounts for the fiscal year under which it is requested have been validated with observation pursuant to section L. 114-6, the issuance of the quitus is subject to review by the person responsible for the service referred to in section R. 155-1. In the absence of a decision by the official within six months of the expiry of the period provided for in the third paragraph of section D. 253-12, the quitus shall be deemed to be granted provided that no reservation has been made on the same accounts by the incoming accountant. Otherwise, the provisions of the first paragraph shall be applied.
When the annual accounts for the fiscal year under which it is requested have been certified with or without reservation pursuant to section L. 114-8, the issue of the quitus is subject to review by the Minister for Social Security or by the Minister for Agriculture for organizations of agricultural social mutuality with national jurisdiction, under conditions fixed by order of the said ministers, in the light of a report of the Commissioner In the absence of a decision by either of the Ministers within six months of the expiry of the period provided for in the third paragraph of section D. 253-12, the quitus shall be deemed to be granted provided that no reservation has been made on the same accounts by the incoming accountant. Otherwise, the provisions of the first paragraph shall be applied. » ;
5° In the sixth preambular paragraph, which becomes the ninth preambular paragraph, the words "in the preceding paragraphs" are replaced by the words "in this article";
6° The last paragraph is deleted.
Section D. 253-12 of the same code is amended as follows:
1° The first paragraph is replaced by the following:
"The installation of the accounting officer in his or her duties and the remission of service from the outgoing accounting officer shall be found by a record drawn up by the director of the organization in the presence of the persons concerned, as well as by the chair of the board of directors or his representative for the organizations of agricultural social mutuality. A copy of this report is sent to the person responsible for the service referred to in section R. 155-1, or to the Minister responsible for social security for organizations not operating under a national body defined in section D. 122-13, as well as to the Minister responsible for agriculture for the organizations referred to in section R. 123-50-1. » ;
2° In the second paragraph, the words: "from the Minister for Budget and the Minister for Social Security" are replaced by the words: "from the Minister for Budget, the Minister for Social Security and the Minister for Agriculture";
3° The third and fourth paragraphs are deleted;
4° The last paragraph is replaced by the following:
"The incoming accountant has a period of six months, renewable for a period of three months, to formulate written and motivated reservations on the management of its predecessor; the Minister shall address these reservations to the person responsible for the service referred to in R. 155-1, or to the Minister for Social Security for organizations that do not fall within a national body defined in D. 122-13, or to the Minister for Agriculture for the organizations referred to in R. 123-50-1. » ;
5° It is added a paragraph to read:
"By derogation from the provisions of Article D. 253-1, this section is applicable to all organizations, with the exception of those of a public establishment, the National Autonomous Fund for Social Security in Mines and the old-age insurance organizations of the liberal professions. »
In article D. 611-16 of the same code, the words "the second paragraph of article D. 253-14" are deleted.
Sections D. 253-14 and D. 611-17 of the same code are repealed.
Section D. 723-184 of the Rural and Maritime Fisheries Code is replaced by the following provisions:
"Art. D. 723-184.-The accounting agent is installed in his or her duties under the conditions set out in theArticle D. 253-12 of the Social Security Code. »
The Minister of Economy and Finance, the Minister of Social Affairs and Health, the Minister of Agriculture, Agri-Food and Forestry, and the Minister Delegate to the Minister of Economy and Finance, in charge of the budget, are responsible, each with regard to the execution of this Order, to be published in the Official Journal of the French Republic.
Done on 28 December 2012.
Jean-Marc Ayrault
By the Prime Minister:
Minister of Social Affairs
and Health,
Marisol Touraine
Minister of Economy and Finance,
Pierre Moscovici
Minister of Agriculture,
agri-food and forest,
Stéphane Le Foll
Minister Delegate
to the Minister of Economy and Finance,
Budget Officer
Jérôme Cahuzac
