Key Benefits:
Publics concerned: scientific, cultural and professional public institutions, scientific and technological public institutions, administrative institutions of higher education and their guardianship authorities.
Subject: harmonization of budgetary and financial rules applicable to higher education and research institutions.
Entry into force: the text comes into force on the day after its publication, with the exception of articles 1, 2, 3, 5, 7, 10, 11, 16, 20 and 22 which come into force on January 1, 2016.
Notice: The decree includes:
- the unification of the budgetary and financial rules applicable to public institutions of a scientific, cultural and professional character (PSPC), whether or not they benefit from the expanded responsibilities and competencies;
- the assertion of the rector's budgetary control, the chancellor of universities, with the possibility of disconcerting, by way of order, the rector's budgetary control of certain institutions under the direct supervision of the minister;
― the establishment of a graduated support system for institutions in difficulty upon the finding of a deficit;
― the possibility to complete the budget of establishments not benefiting from the devolution of the heritage of an annexed real estate budget, this provision being mandatory for establishments enjoying the devolution of heritage;
– the minimum content of the objective and means contract between the university and the internal institutes and schools that have an integrated budget;
―with the exception of budgetary control provisions, the application of these rules to the exclusive administrative public institutions of the Minister for Higher Education attached to the PHPR;
― the convergence of reporting rules for scientific and technological public institutions and PPSEs;
― the extension of the application of these provisions to overseas communities.
References: The decree is available on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of National Education, Higher Education and Research,
Vu le education code ;
Vu la Act No. 2013-660 of 22 July 2013 relating to higher education and research, in particular Article 117, II;
Vu le Decree No. 2002-252 of 22 February 2002 amended on the budgetary, financial and accounting regime for scientific and technological public institutions;
Vu le Decree No. 2012-1246 of 7 November 2012 Financial and Public Accounts Management, including section 228;
The State Council (Finance Section) heard,
Decrete:
Titles I, IV, VI and VII of Book VII of Part III of the Education Code (regulatory part) are amended in accordance with Articles 2 to 21 of this Order.
The title of sub-section 2 of section 2 of chapter IX of Book VII title I is replaced by the following title: "Finance and financial regime of public institutions of a scientific, cultural and professional character".
In article R. 719-51, the words: "Public institutions of a scientific, cultural and professional character with broad budgetary responsibilities and competence under the conditions laid down in article L. 712-8 shall be replaced by the words: " Subject to the special provisions of each of these institutions, public institutions of a scientific, cultural and professional character".
In R. 719-52, the words: "multi-year investment programs and remains to be carried out on research contracts" are replaced by the words: "Multi-year commitments".
Part II of Article R. 719-54 is amended as follows:
1° The b of the 1st is replaced by the following:
“(b) For public institutions benefiting from expanded budgetary responsibilities and competencies under the conditions provided for in Article L. 712-8, an employment ceiling established by the State relating to state-funded employment; »
2° Five sub-items are added:
"With the agreement of the rector or, for the institutions that are directly attached to him, the Minister for Higher Education, the institution's budget may include, in addition to the envelopes provided for in 1° to 3°, one or more envelopes for research contracts. Within each of these envelopes, the credits are presented by nature according to the following categories:
« 1° Staff costs;
« 2° Operating expenses;
« 3° Investment expenses.
"The total amount of credits for each envelope is limiting and, within them, on the one hand, the amount of personnel expenses, on the other hand, the amount of the package formed by operating and investment expenditures. »
Section R. 719-57 is amended as follows:
1° In the third paragraph, the words: "multi-year research contracts" are replaced by the words: "research, teaching, or continuing multi-year execution training contracts funded by a third party";
2° The fourth preambular paragraph is replaced by the following:
"This decision results in an approved corrigendum budget for the next meeting of the Board of Directors. »
In R. 719-61, c is replaced by the following provisions:
"(c) The amount of staff costs shall not exceed, for public institutions with expanded budgetary responsibilities and competencies under the conditions laid down in Article L. 712-8, the annual payroll allowance notified by the State of the increase in the operating resources of the establishment; "
After the article R. 719-63, an article R. 719-63-1 is inserted as follows:
"Art. R. 719-63-1.-The budget of establishments with full ownership of their real estate also includes a real estate annex budget, which includes equipment and services that are directly attached to these properties, established in accordance with sections R. 719-54, with the exception of 1° of son II, R. 719-59, R. 719-60 and R. 719-61.
"By joint decree of the ministers of trusteeship and the minister responsible for the budget, and on the proposal of their president or director, the budget of the other institutions may also include an annexed budget, established under the same conditions, for the real property of which they own, for the real property that is made available to them by the State or by a third party and those that are leased, as well as for the equipment and benefits that are directly attached to them.
“The credits in this annex budget are limited.”
Article R. 719-64 is supplemented by a paragraph as follows:
"When pursuant to Article L. 713-1 a contract of objectives and means is concluded between the university and an institute or an internal school with an integrated budget referred to in Articles L. 713-9 and L. 721-1, the contract carries at least, for all the training provided, on the jobs allocated by the institution within the framework of its operating limits, the resources of the component, the expenses of the institution, »
Section R. 719-69 is amended as follows:
1° The 4th is replaced by the following:
« 4° For public institutions with expanded budgetary responsibilities and competencies under the conditions laid down in Article L. 712-8, the employment ceiling defined in Article R. 719-54 (b) of 1° II is exceeded; »
2° It is added a 5° as follows:
« 5° The correctional budgets for the following fiscal year or the initial budget do not meet the recovery plan for the financial balance set out in section R. 719-109. »
Section R. 719-102 is amended as follows:
1° In the first paragraph, after the words: "in view of the report of the auditor(s)" are added the words: "for establishments with expanded budgetary responsibilities and competencies under the conditions laid down in Article L. 712-8";
2° After the first preambular paragraph, a sub-item reads as follows:
"For establishments that do not have expanded responsibilities and competencies that choose to submit their certification accounts, the report of the auditor(s) is mandatoryly attached to the deliberation on the financial account. »
The last paragraph of section R. 719-104 is replaced by the following provisions:
"When the result account results in a loss, the board of directors determine by deliberation the conditions of return to balance for the following fiscal year. The draft of this deliberation is subject to the prior notice of the academy rector, chancellor of universities, or, for the institutions that are directly attached to it, of the minister responsible for higher education. This notice is communicated to the board of directors with the proposed deliberation. »
In R. 719-108, after the words: "higher education", the words "or the authority responsible for budgetary control" are inserted.
Section R. 719-109 is replaced by the following provisions:
"Art. R. 719-109.-I. ― A review of any proposed budget, submitted after an end to a result account that results in an accounting loss resulting from an accounting loss for the previous fiscal year, is performed on the basis of a financial balance recovery plan.
"This plan, established by the president or the director of the institution, is the subject of a vote of the board of directors after the academy rector's notice, chancellor of the universities, or, for the institutions directly attached to it, of the minister responsible for higher education.
“II. ― The rector, chancellor of universities, or for institutions that are directly attached to him, the minister responsible for higher education, shall determine the correctional budgets or the initial budget if he finds that the board of directors does not vote in accordance with the plan for the restoration of the financial balance.
"III. ― The president or director of the institution shall report to the Board of Directors on the implementation of the financial balance recovery plan.
"IV. ― The I procedure ceases to apply to the finding of an excess result following the implementation of the plan. However, the rector, or for institutions that are directly attached to him, the Minister for Higher Education, may decide to extend this procedure if he or she considers that the institution's situation is not sustainable. »
After article R. 719-109, an article R. 719-109-1 was inserted as follows:
"Art. R. 719-109-1. - For institutions whose guardianship is the responsibility of the Minister for Higher Education, an order made by the Minister in conjunction with the other guardianship ministers sets out the list of institutions for which budgetary control is carried out by the rector of academy, Chancellor of Universities. »
Sub-section 3 of chapter IX, section 2, of Book VII title I, is repealed.
Article R. 719-202 is supplemented by a paragraph as follows:
"The board of directors of the institution may authorize a levy on the reserves constituted by the foundation from its excess results of the previous years, for the financing of operations carried out on the resources derived from its activity. »
After article R. 741-3, an article R. 741-4 is inserted as follows:
"Art. R. 741-4.-A with the exception of those relating to the procedures for the exercise of budgetary control, the provisions of sections R. 711-10 to R. 711-16 and R. 719-51 to R. 719-112 are applicable to public administrative institutions under the exclusive guardianship of the Minister responsible for higher education and associated with one or more public institutions of a scientific, cultural and professional nature within the meaning of section L. 718-16. With regard to budgetary control, these institutions are subject to the rules set out in the Articles 220 to 228 of Decree No. 2012-1246 of 7 November 2012 Financial and Public Accounts Management. »
After article D. 762-20, a section 4 is inserted as follows:
“Section 4
“Budget provisions
"Art. D. 762-21. - The 1st of Article D. 719-105 is applicable only to public institutions with broad budgetary responsibilities and competencies under the conditions laid down in Article L. 712-8. Other establishments may, however, enter into a service benefit agreement for their personnel under the conditions established by the 1st of section D. 719-105. »
The last paragraph of articles R. 771-1, R. 773-1 and R. 774-1 is replaced by the following:
“These provisions are applicable in their drafting Decree No. 2014-604 of 6 June 2014 the budget and financial regime of public institutions of higher education and research. »
Sections R. 771-15, R. 771-16, R. 773-17, R. 773-18, R. 774-17 and R. 774-18 are repealed.
Article 11 of the above-mentioned Decree of 22 February 2002 is replaced by the following provisions:
"Art. 11.-The Coordinator may, after the opinion of the Budget Monitor, refer to the fiscal year all or part of the commitment authorizations and payment credits relating to the annual unexecuted instalments of planned investment transactions and ongoing multi-year research contracts, whether carried out within the establishment or the establishment ensures the financing of the undertaking.
"This decision results in an approved corrigendum budget for the next meeting of the Board of Directors. »
By derogation fromarticle 228 of the decree of 7 November 2012 referred to above, the rector of the Paris Academy, Chancellor of the Universities, is the authority responsible for budgetary control of public institutions of scientific cooperation Condorcet and ParisTech.
I. ― The provisions of Articles 1, 2, 3, 5, 7, 10, 11, 16, 20 and 22 come into force on January 1, 2016.
II. ∙ The budget of public institutions of an administrative nature under the exclusive supervision of the Minister for Higher Education and which are associated with one or more public institutions of a scientific, cultural and professional character is presented and voted in the forms provided by thearticle R. 719-51 of the Education Code no later than for fiscal year 2016. The same is true of the budget of public institutions of a scientific, cultural and professional nature that do not benefit from broader budgetary responsibilities and competencies under the conditions set out in Article L. 712-8 of the same Code.
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 Economy, Production Recovery and Digital Affairs, the Minister of Social Affairs and Health, the Minister of Defence, the Minister of Women's Rights, the City, Youth and Sports, the Minister of Culture and Communications
Done on June 6, 2014.
Manuel Valls
By the Prime Minister:
Minister of National Education,
higher education
and research,
Benoît Hamon
The Minister of Ecology,
Sustainable Development
and energy,
Royal
Minister of Finance
and public accounts,
Michel Sapin
Minister of Economy,
productive recovery
and digital,
Arnaud Montebourg
Minister of Social Affairs
and Health,
Marisol Touraine
Minister of Defence,
Jean-Yves Le Drian
The Minister of Women's Rights,
of the city, youth and sports,
Najat Vallaud-Belkacem
Minister of Culture
and communication,
Aurélie Filippetti
Minister of Agriculture,
agri-food and forest,
Government spokesperson,
Stéphane Le Foll
Minister of Overseas,
George Pau-Langevin
Secretary of State
in charge of higher education
and research,
Geneviève Fioraso
Secretary of State
Budget Officer
Christian Eckert
