Decree N ° 2014-604 Of June 6, 2014, On The Budget And The Financial Arrangements Of Public Institutions Of Higher Education And Research

Original Language Title: Décret n° 2014-604 du 6 juin 2014 relatif au budget et au régime financier des établissements publics d'enseignement supérieur et de recherche

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Keywords national EDUCATION, higher education, research, PUBLIC education, at PUBLIC A character scientific cultural and professional, EPSCP, at PUBLIC A nature scientific and technological PUBLIC establishment education superior, trusteeship authority, establishment PUBLIC of education superior research and administrative, BUDGET, plan financial, budgetary rule, rule financial HARMONISATION, control budgetary JORF n ° 0132 June 8, 2014 page 9662 text no. 1 Decree n ° 2014-604 of June 6, 2014, on the budget and the plan financier of public education institutions higher and research NOR: MENF1404070D ELI: https://www.legifrance.gouv.fr/eli/decret/2014/6/6/MENF1404070D/jo/texte Alias: https://www.legifrance.gouv.fr/eli/decret/2014/6/6/2014-604/jo/texte concerned public: public institutions scientific, cultural and professional public scientific and technological institutions, administrative public institutions of higher education and their regulatory authorities.
Subject: harmonization of the budgetary and financial rules applicable to the institutions of higher education and research.
Entry into force: the text comes into force the day after its publication, with the exception of articles 1, 2, 3, 5, 7, 10, 11, 16, 20 and 22, which shall enter into force on January 1, 2016.
Notice: the Decree provides, inter alia: — the unification of the budgetary rules and financial for scientific, cultural and professional character (EPSCP) public institutions, they benefit or not from the responsibilities and skills extended;
― the affirmation of the budgetary control of the Rector, Chancellor of the universities, with the ability to decentralize, by order, to the Rector on budgetary control of certain establishments under direct supervision of the Minister;
― setting up a system of graduated support for institutions in difficulty from the finding of a deficit;
― the possibility of supplementing the budget of establishments not benefiting from devolution of the assets of a real estate budget, this provision being mandatory for establishments benefiting from the devolution of heritage;
― the minimum content of the contract of objectives and means between the University and the institutes and internal schools which have own budget integrated;
― with the exception of the provisions relating to budgetary control, the application of these rules to the administrative public institutions under exclusive authority of the Minister responsible for higher education attached to the EPSCP;
― the convergence of reports for public scientific and technological institutions and the EPSCP rules;
― the extension of the application of these provisions to the overseas collectivities.
References: the decree can be accessed on the Legifrance (http://www.legifrance.gouv.fr) site.
The Prime Minister, on the report of the Minister of national education, higher education and research, having regard to the code of education;
Pursuant to law No. 2013 - 660 July 22, 2013 on higher education and research, including the II of article 117;
Having regard to Decree No. 2002-252 of 22 February 2002 amended re plan budgetary, financial and accounting of public scientific and technological institutions;
Considering Decree No. 2012 - 1246 from 7 November 2012 budget management and public accountant, particular article 228 thereof;
The Council of State (finance section) heard, enacts as follows: Article 1 more on this article...

The titles I, IV, VI and VII of Book VII of the third part of the code of education (regulative part) are modified in accordance with articles 2 to 21 of this Decree.


Article 2 more on this article...

The heading of sub-section 2 of section 2 of chapter IX of title I of Book VII is replaced by the following: "Budget and financial arrangements of public institutions in scientific, cultural and professional character".


Article 3 read more on this article...

Article R. 719 - 51, the words: "the public institutions in scientific, cultural and professional responsibilities and skills extended in budgetary matters under the conditions laid down in article L. 712 - 8, ' shall be replaced by the words:"subject to the special provisions specific to each of these institutions, public scientific, cultural and professional character".


Article 4 more on this article...

Article R. 719 - 52, the words: «multiannual programmes remains out on research contracts and investment» are replaced by the words: "of commitments whose implementation is multi-year.


Article 5 read more on this article...

The II of article R. 719 - 54 is amended as follows: 1 ° 1 b is replaced by the following: "b) for public establishments benefiting from the responsibilities and skills extended in budgetary matters under the conditions laid down in article L. 712 - 8, a ceiling of employment fixed by the State for jobs funded by the State;
2 ° is added five paragraphs read as follows: "with the agreement of the Rector, or settlements directly affiliated, the Minister responsible for higher education, the budget of the institution can include, in addition to the planned wraps to 1 ° to 3 °, one or more envelopes intended for research contracts. Within each of these envelopes, credits are presented in nature according to the following categories: "1 ° staff costs;
«2 ° operating expenses;
«3 ° capital expenditures.
"The total amount of appropriations for each envelope is restrictive and, in their midst, on the one hand the amount of staff expenditure, on the other hand the amount of all formed by operating and capital expenditures."


Article 6 read more on this article...

Article R. 719 - 57 is amended as follows: 1 ° in the third paragraph, the words: "multiannual research contracts" are replaced by the words: 'of contracts research, teaching, or continuing multiannual implementation funded by a third party ";
2 ° the fourth paragraph is replaced by the following: "this decision gives rise to an amending budget approved at the next meeting of the Board of Directors."


Article 7 read more on this article...

Article R. 719 - 61, c is replaced by the following: ' c) the amount of staff costs must not exceed, for public establishments benefiting from the responsibilities and skills extended in budgetary matters under the conditions laid down in article L. 712 - 8, the annual allocation of payroll notified by the State increased by operating the establishment of own resources;


Article 8 more on this article...

After article R. 719 - 63, it is inserted an article R. 719-63-1 worded as follows: «art.» R. 719-63-1.-the budget of establishments benefiting from full ownership of their real property also includes a real estate budget, which includes the equipment and services that are directly related to these goods, established in accordance with articles R. 719 - 54, with the exception of the 1 ° of its II, R. 719 - 59, R. 719 - 60 and R. 719 - 61.
«By order joint Ministers of guardianship and the Minister in charge of the budget, and on a proposal from the president or Director, the budget of the other institutions may also include a budget annex, established under the same conditions, for the real estate they own properties that are made available to them by the State or by a third party and those who are taken to lease. , as well as for equipment and services directly attached to them.
"The appropriations entered in this budget have exhaustive."


Article 9 read more on this article...

Article R. 719 - 64 is supplemented by a paragraph worded as follows: ' when in application of article L. 713 - 1 a contract of objectives and means is concluded between the University and an Institute or school internal with an integrated own budget referred to in articles L. 713 - 9 and L. 721 - 1, the contract covers at least for all delivered courses, on the jobs allocated by the establishment within its ceiling of jobs. the resources of the component, operating expenses generated by its activity, its teaching loads and its participation in the common charges of the establishment. ' Article 10 more on this article...

Article R. 719 - 69 is amended as follows: 1 ° 4 ° shall be replaced by the following: ' 4 ° for public institutions benefiting from the responsibilities and skills extended in budgetary matters under the conditions laid down in article L. 712 - 8, the ceiling of jobs set in the b of 1 ° of II of article R. 719 - 54 is exceeded;
2 ° is added a 5 ° as follows: «5 ° amending budgets of the exercise or the initial budget for the next fiscal year do not comply with the recovery plan of the financial balance provided for in article R. 719 - 109»


Article 11 read more on this article...

Article R. 719 - 102 is amended as follows: 1 ° in the first paragraph, after the words: "in the light of the report of the Auditors" are added the words: "for establishments benefiting from the responsibilities and skills extended in budgetary matters in the conditions laid down in article L. 712-8 ';
2 ° after the first paragraph, inserted a paragraph as follows:

«For establishments not benefiting not expanded skills and responsibilities who choose to submit their accounts to certification, the report of the Auditors is necessarily attached to the deliberation on the financial account»


Article 12 read more on this article...

The last paragraph of article R. 719 - 104 is replaced by the following: 'when the income statement shows a loss, the Board of Directors determines by a deliberation return to balance for the following year. The project of this deliberation is subject to prior notice of the Rector of Academy, Chancellor of the universities, or to institutions directly affiliated, the Minister responsible for higher education. This notice is communicated to the governing body with the project of deliberation. ' Article 13 more on this article...

Article R. 719 - 108, after the words: 'higher education', shall be inserted the words: "or the budgetary control authority,".


Article 14 read more on this article...

Article R. 719 - 109 shall be replaced by the following: «art.» R. 719 - 109.-I. ― consideration of any draft budget, submitted after the adoption of an income statement accusing an accounting loss following an accounting loss in respect of the previous fiscal year, is carried out on the basis of a recovery plan for the financial balance.
"This plan, prepared by the president or the Director of the establishment, is a vote of the Board of directors after obtaining the assent of the Rector of Academy, Chancellor of the universities, or settlements directly affiliated, the Minister responsible for higher education. ''
"II. — the Rector, Chancellor of the universities, or settlements attached to him directly, the Minister responsible for higher education, stop amending budgets or the initial budget if it finds that the Governing Council would not vote them in accordance with the plan of restoring financial balance.
"III. — the president or the Director of the institution accountable to the Council governing the implementation of the recovery plan for the financial balance.
"IV. ― I procedure ceases to apply to the recognition of a surplus result following the implementation of the plan. However, the Rector, or for settlements attached to him directly, the Minister of higher education, may decide to extend this procedure if it considers that the situation of the establishment is not permanently sanitized. ' Article 15 more on this article...

After article R. 719 - 109, inserted an article R. 719-109-1 worded as follows: «art.» R. 719-109-1. -For institutions whose guardianship is governed by the Minister of higher education, an order made by that Minister jointly with the other responsible ministers fixed the list of establishments for which the budgetary control is performed by the Rector of Academy, Chancellor of the universities. ' Article 16 more on this article...

Subsection 3 of section 2 of chapter IX of title I of Book VII is repealed.


Article 17 read more on this article...

Article R. 719 - 202 is supplemented by a paragraph worded as follows: «the Board of Directors of the institution may authorize a levy on reserves established by the Foundation from its surplus results from previous years, for the financing of operations it carries out on the resources of its activity.»


Article 18 read more on this article...

After article R. 741 - 3, it is inserted an article R. 741 - 4 worded as follows: «art.» R. 741 - 4.-A the exception of those relating to the procedures for the exercise of budgetary control, the provisions of articles R. 711 - 10, R. 711 - 16 and R. 719 - 51 at R. 719 - 112 are applicable to public administrative institutions placed under the exclusive authority of the Minister responsible for higher education and associated with one or more public institutions in scientific, cultural and professional character within the meaning of article L. 718-16. In budgetary control, these institutions are subject to the rules laid down in articles 220 to 228 of the Decree n ° 2012 - 1246 from 7 November 2012 budget and accounting management public. ' Article 19 more on this article...

After article D. 762 - 20, inserted a section 4 as follows: "Section 4" budgetary provisions «Art»» D. 762-21. -1 ° of article D. 719 - 105 is applicable only to public establishments benefiting from the responsibilities and skills extended in budgetary matters under the conditions laid down in article L. 712 - 8. However, other institutions may enter into an agreement of providing service for their staff under the conditions laid down in the 1 ° of article D. 719 - 105. "Article 20 more on this article...

The last paragraph of articles R. 771 - 1, R. 773 - 1 and R. 774 - 1 is replaced by the following: 'these provisions shall apply to their wording resulting from the Decree n ° 2014-604 of June 6, 2014, on the budget and the financial arrangements of public institutions of higher education and research.'


Section 21 read more on this article...

Articles R. 771 - 15, R. 771 - 16, R. 773 - 17, R. 773 - 18, R. 774 - 17 and R. 774 - 18 are repealed.


Article 22 read more on this article...

Article 11 of the Decree of February 22, 2002 referred to above shall be replaced by the following: «art.» 11.-L' authorising officer may, after notice of the budget controller, refer on the fiscal part or all of the permissions of commitment and payment appropriations relating to the annual instalments not carried out the planned investment and operations contracts for ongoing multi-year research, that they are executed within the institution or the institution provides funding.
"This decision gives rise to an amending budget approved at the next meeting of the Board of Directors."


Section 23 read more on this article...

By way of derogation from article 228, the Decree of November 7, 2012 above, the Rector of the Paris Academy, Chancellor of the universities, is the authority responsible for the budgetary control of the public institutions of Condorcet and ParisTech scientific cooperation.


Section 24 read more on this article...

I. ― the provisions laid down in articles 1, 2, 3, 5, 7, 10, 11, 16, 20 and 22 come into force January 1, 2016.
II. — the budget of public institutions administratively under the guardianship of the Minister responsible for higher education and that are associated with one or more public scientific, cultural and professional institutions is presented and voted in the manner prescribed by article R. 719 - 51 of the code of education no later than for the year 2016. It is the budget of public institutions in scientific, cultural and professional character not benefiting from the responsibilities and skills extended in budgetary matters under the conditions laid down in article L. 712 - 8 of the same code.


Article 25 more on this article...

The Minister of ecology, sustainable development and energy, the Minister of national education, higher education and research, the Minister of finance and public accounts, the Minister of the economy and productive recovery digital, the Minister of Social Affairs and health, the Minister of defence, the Minister of women, of the city's rights Youth and sports, the Minister of culture and communication, the Minister of agriculture, agri-food and forest, spokesman for the Government, the Minister of overseas, the Secretary of State for higher education and research and the Secretary of State for the budget are responsible, each in relation to execution of this Decree which will be published in the Official Journal of the French Republic.


Done June 6, 2014.
Manuel Valls by the Prime Minister: the Minister of national education, higher education and research, Benoît Hamon Minister of ecology, sustainable development and energy, Ségolène Royal the Minister of finance and public accounts, Michel Sapin Minister of the economy, and productive recovery digital, Arnaud Montebourg Minister of Social Affairs and health , Marisol Touraine Defence Minister Jean-Yves Le Drian Minister of the rights of women, of the city, youth and sports, Najat Vallaud-Belkacem the Minister of culture and communication, Aurélie Filippetti the Minister of agriculture, agri-food and forest, the Government's spokesman, Stéphane Le Foll Minister of overseas, George Pau-Langevin, Secretary of State responsible for higher education and research Geneviève Fioraso Secretary of State responsible for the budget, Christian Eckert