Key Benefits:
Publics concerned: Departmental fire and rescue services.
Subject: Update of budgetary and accounting instruction M. 61.
Commencement: January 1, 2015 for fiscal years that begin from that date.
Notice: This text is intended to update the budgetary and accounting instruction taking into account the latest legislative and regulatory developments (including the update of the accounting plan) and to improve budgetary and accounting practice by specifying and simplifying the framework. Thus, the exit of the heritage is simplified for low-value goods; details were made on the provisions and execution of expenses; the debt statements for refinancing or renegotiation transactions are no longer present in the administrative account.
References: The budgetary and accounting instruction amended by this Order may be consulted, in its version resulting from this amendment, at www.collectivites-locales.gouv.fr.
The Minister of Finance and Public Accounts, the Minister of the Interior, the Minister of Decentralization and the Public Service, the Secretary of State for Budget and the Secretary of State for Territorial Reform,
Considering the general code of territorial authorities;
Having regard to Decree No. 2012-1246 of 7 November 2012 on budgetary and public accounting management, including articles 49, 54 and 55;
Having regard to the amended decision of 27 December 2005 on budgetary and accounting instruction Mr. 61 of the Departmental Fire and Relief Services;
In view of the 16 December 2013 decision on budgetary and accounting instruction, Mr. 61 of the Departmental Fire and Relief Services;
Having regard to the opinion of the Council for Standardization of Public Accounts No. 2012-04 of 3 July 2012;
Considering the opinion of the National Standards Assessment Committee dated 4 December 2014,
Stop:
As of the 2015 fiscal year, the budgetary and accounting instruction M. 61, annexed to the amended dated 27 December 2005, is amended as follows:
1. In Volume I, the summary is amended to read:
(a) Under title 4, chapter 2, the line entitled “8. The inventory: modalities for the allocation of the inventory number and exchanges between the shipper and the accountant" is renamed "8. The inventory »;
(b) Under title 4, chapter 2, the line " 8.2.2.8. Assets affected, conceded, or strengthened" is renamed " 8.2.2.8. Assets affected, granted, secured or made available”;
(c) Under title 4, chapter 2, the line "8.3.2. Practical methods of transmission of fluxes are known as "8.3.2. Practical terms » ;
(d) Under heading 4, chapter 2, the line "8.3.3. The (exceptional) transmission of paper information » is deleted.
2. In Volume I, Title 2, Chapter 2, paragraph 1, in Part "Account 15 - Provisions for Risks and Expenses", the first paragraph is replaced by a paragraph as follows:
"These provisions are intended to cover clearly defined risks and expenses as to their purpose and that events that have occurred or are in progress make probable. They are adjusted as the risk changes and possibly loads change. This adjustment is implemented from the nearest fiscal act following the knowledge or evolution of the risk. They are not intended to be used to create budgetary reserves, to cover future costs of amortization or renewal of property, to finance the future increase of recurring annual expenses or the future decrease of recurring annual revenues".
3. In volume I, title 2, chapter 2, paragraph 1, in the "Account 151 - Provisions for Risk" section, the second paragraph is replaced by three paragraphs as follows:
"The 1511 account records provisions for the release of probable resources resulting from litigation (demnities and interests, allowances, trial fees). This provision is made upon the commencement of a first-instance litigation against the establishment, to the extent of the estimated amount of the charge that may result, based on the financial risk incurred. It is maintained and adjusted if necessary, until the judgment has become final.
"We must hear by final judgment:
" - in a civil court: the decision of the Court of Grand Instance without appeal or the decision of the Court of Appeal without appeal in cassation or the decision of the Court of Cassation;
" - in an administrative court: the decision of the administrative tribunal without appeal or the decision of the administrative court without appeal in cassation or the decision in the Conseil d'Etat. »
4. In Volume I, Volume I, Title 1st, Chapter 2, paragraph 1, in Part "Account 152 - Provisions for risks and charges on borrowing", in the first paragraph, the words "must be carried out" are replaced by the words "is performed".
5. In volume I, title 2, chapter 2, paragraph 1, the content of the section "Account 157 - Provisions for charges to be apportioned on several exercises" is replaced by twenty paragraphs as follows:
"The provisions for charges to be apportioned over several exercises are foreseeable expenses that are not annual in nature, such as the costs of large maintenance and visits, which could not be borne by the only fiscal year in which they are incurred.
"In order to be considered a large maintenance provision (GMP) or major revisions, the corresponding provision must be intended to cover very large operating expenses with the sole purpose of verifying the proper operating condition of the facility and providing maintenance without extending its life beyond the one originally planned. Small routine maintenance expenses are excluded from this device.
"In particular, there is a provision for large maintenance:
" - the maintenance of the covers and treatment of the carpentes;
" - maintenance of waste and rainwater descents;
" - the works of painting of the facades, treatment, cleaning (not working with improvement);
" - repairs of carpentry;
" - the works of painting of common and carpentry parts;
" - the work of maintenance of the exterior furnishings;
" - the important maintenance of equipment: lifts, boilers, electricity... ;
" - the curage of sewers;
" - pelagating work.
"The provisions for large maintenance are justified by a multi-year maintenance plan. The amount of provisions corresponds to the amount of work identified in this plan, established by category of work and possibly by type of capital (e.g. by building or group of buildings). Based on the maintenance policy decided by the Coordinator, the amount of GMPs will correspond to the wholesale maintenance expenditures for the next five years, which are listed in the multi-year plan.
"The provision is made in a linear manner, from the date of acquisition of the facility (or last maintenance) to the date of planned effective maintenance.
"This plan is updated at each year's fence and the amount of wholesale maintenance provisions is adjusted accordingly by:
" - a new staffing in case of additional work;
"-a provision for the amounts used;
" - a recovery in the event of a provision that has become irrelevant.
"Recurring expenses such as maintenance contracts are not included in the wholesale maintenance provisions.
“The 1572 account “Provisions for large maintenance or major revisions” is credited by the debit of the 6815 account “Reservations for risks and operating expenses”. It is debited by the credit of account 7815 of the amount of provisions taken. »
6. In volume I, title 2, chapter 2, paragraph 1, after the section "Account 157 - Provisions for charges to be apportioned over several exercises", are inserted twenty-six paragraphs as follows:
"Account 158 - Other provisions for risks and expenses.
" Provisions are included in this account, including:
" Provision for site rehabilitation
"There is a probable or certain obligation for the establishment to have to repair immediate degradations (degradations committed during the construction of the facility independently of the level of activity of the site after commissioning) or progressive (degradation during the operation of the site or the use of the facility).
"The provision must meet the following three conditions:
“1. The existence of an obligation to repair degradation, such as:
" - legal or regulatory or administrative decisions against entities in a situation similar to the establishment;
" - implicit, due to the practices and public commitments of the establishment;
" - contractual (the obligation to return the property to the state under the supervision of a construction on the ground of others, a rental contract).
"When the conditional remediation requirement is conditional, the provision is recorded as long as the condition is likely to occur (e.g., the obligation to rehabilitate a leased site at the end of the lease will only result in a provision for the likely completion of the lease).
“2. The obligation generates a certain or probable resource outflow without consideration: the outflow of resources is considered certain (and without consideration) when the degradation is achieved.
“3. The ability to estimate with sufficient reliability the release of resources necessary to extinguish the obligation. The amount of the provision is the cost estimate of the actual damage repair work on the site.
"Disassembly provisions.
"The Public Health Code requires the owner or operator of a building to seek the presence of asbestos in the premises, to establish a diagnosis on the state of conservation of that material in the event of asbestos detection and to perform the asbestos removal work if a certain level of concentration is reached.
"Asbestos detection in a building creates a repair obligation for the proprietary entity that results in an outflow of unavoidable and non-compliant resources, the establishment cannot avoid this obligation.
"A provision shall be made as soon as the pollution has been detected, for the amount corresponding to the estimate, at the closing date of the fiscal year, of the release of resources necessary for the termination of the obligation.
" Provisions for demolition of a building.
"If the property undertakes to demolish a property owned by it on a land of which it is also the owner, the demolition costs of the building result in a provision for charges provided that:
" - the demolition does not subsequently result in the transfer of land or reconstruction;
or
" - in case of assignment of bare land, that demolition does not condition the assignment.
"As long as the establishment has committed to demolishing the construction, an expense provision is made on account 158. The provision is recovered when the demolition charge is recorded.
" Provisions for the implementation of the Time Savings Account (CET).
"A provision is made to cover expenses for days saved on CET by all staff.
"They are taken to cover the cost that the institution bears as a result of the conditions for the consumption of the rights open to the personnel concerned (indemnification, leave, taken into account by the additional public service pension plan...)".
7. In volume I, title 2, chapter 2, paragraph 1, the section "Account 166 - Debt refinancing" is amended as follows:
(a) At the end of the sixth preambular paragraph, after the words: “668 “Other financial expenses” are inserted the words “(account 6681 or 6688)”;
(b) In the seventh and eighth paragraphs, after the words: "account 668" is added the word "affected";
(c) In the last paragraph, the words "Other financial expenses" are replaced by the word "affected" (6681 or 6688);
(d) In the ninth paragraph, the number of the Appendix "43" is replaced by the number "57";
(e) After the last paragraph, a sub-item is added:
"If the debt adjustment allowances are not capitalized but spread by integration into the amount of the interest of the new loan, a budgetary transaction (debit of account 6682 “Payment adjustment allowance (for order)” by credit of account 796 “Transfer of financial expenses”) must be observed (see account comment 668). »
8. In Volume I, Title 2, Chapter 2, paragraph 1, the portion "Account 194 - Provisions for Risk on Borrowing - Stock on First Application Date" is amended as follows:
(a) The fourth preambular paragraph is thus completed:
"In order to neutralize the budgetary impact of this operation in accordance with the provisions of section 94 of the Act to Modernize Territorial Public Action and Affirmation of Metropolitan Areas (MAPTAM) of 27 January 2014, it is necessary to note simultaneously a debit of the account 194 by the credit of the account 7788 "Different Extraordinary Outputs" (joint operation). » ;
(b) The seventh preambular paragraph is thus completed:
"In order to neutralize the budgetary impact of this operation in accordance with the provisions of section 94 of the MAPTAM Act, a debit of the account 678 "Other Exceptional Expenses" must be observed simultaneously by the credit of the account 194 (mixed operation). »
9. In Volume I, Title 2, Chapter 2, paragraph 4, in the "Account 409 - Suppliers in debt", in the first paragraph, the account: "401" is replaced by the account: "4011".
10. In volume I, title 2, chapter 2, paragraph 4, in the section "Account 425 - Personnel - Advances and Advances", in the third paragraph, the word "credit" is replaced by the word "debit".
11. In volume I, title 2, chapter 2, paragraph 4, in the section "Account 4717 - Recipes raised by the Bank of France", in the second, fifth and last paragraphs, the word "CleHélios" is replaced by the word "Hera".
12. In Volume I, Title 2, Chapter 2, paragraph 4, the "Account 474 - Mandates issued (not used immediately)" is deleted.
13. In Volume I, Title 2, Chapter 2, paragraph 4, the "Account 475 - Emitted titles (not used immediately)" is deleted.
14. In volume I, title 2, chapter 2, paragraph 4, the portion "Account 4817 - Debt renegotiation benefits" is amended as follows:
(a) In the first paragraph, the word "renegotiation" is replaced by the word "redevelopment";
(b) In the first paragraph, after the words: “668 “Other financial expenses” are inserted the words: “(6681 or 6688)”;
(c) After the last paragraph, a sub-item is added:
"When the debt adjustment allowances are not capitalized but spread by integration into the amount of the interest of the new loan, the transaction results in the issuance of a mandate on account 6682 (see comment on account 668). »
15. In volume I, title 2, chapter 2, paragraph 4, in part "Account 515 - Account au trésor", in the first paragraph, the words: "Article 43 of the Decree of 29 December 1962 on General Regulation on Public Accounts (Basic Principles)" are replaced by the words: "Article 47 of the Decree of 7 November 2012 on budgetary and public accountancy".
16. In volume I, title 2, chapter 2, paragraph 6, in the section "Account 668 - Other financial expenses", the commentary is replaced by eight paragraphs as follows:
"The 668 account records, among other things, interest rate exchange losses (swap) and debt adjustment penalties, whether or not these allowances are capitalized. These allowances may be spread under the conditions set out in the commentary to account 4817.
"The capitalized allowances are credited to the debt account interested in the debit of the account 668 concerned (budget transaction).
"When there is a residual deferred bonus on a renegotiation loan, the balance of this bonus is charged to the compensation before spreading.
Indemnities and other penalties paid in connection with a reorganization of borrowing are recorded at the debit:
" - of the 6681 account "Prepayment of a risk loan" if it is a structured loan unless the allowance is incorporated into the interest of the new loan (see account 6682 below);
" - account 6688 "Other" for all other borrowings.
"According to the budgetary and accounting principle of non-contracting revenues and expenditures, the interest paid under a swap contract on account 6688 must be separately accounted for without compensation for any interest earned under that contract. These accrued interest is recorded on account 7688 “Other”.
“The 6682 “Purture Adjustment Allowance (for order)” accounts for non-capitalized benefits but includes the interest of the new loan. During the renegotiation exercise, the allowance is recorded for its total amount by budgetary transaction: debit of account 6682 (chapter 043) and credit of account 796 (chapter 043). This operation must be monitored on an off-balance basis. »
17. In volume I, title 1st, chapter 2, paragraph 7, in the section "Account 76 - Financial Products", in the last paragraph, the words "668 "Other financial expenses" are replaced by the words "6688 "Others".
18. In Volume I, Title 2, Chapter 2, paragraph 7, in the "Account 79 - Expenses Transfers" section, in the last paragraph, the words: "(cf. Comments on Account 481)" are replaced by the words: "(cf. Comments on Accounts 481 and 668)".
19. In volume I, titles 3 and 4, the paragraphs citing Decree No. 62-1587 of 29 December 1962 are replaced in accordance with the list in annex 1 to this Order.
20. In Volume I, Part 3, Chapter 4, paragraph 1 entitled "Furtherance of revenues" is replaced in accordance with Appendix 2 to this Order.
21. In volume I, title 3, chapter 6, paragraph 1.1.3.1., the last paragraph shall be replaced by a paragraph to read:
"If, exceptionally, the Class 6 account had a credit balance at the end of the fiscal year following the determination of the above transactions, it should be cleared by a warrant and a receipt of the same amount on account 7718 "Other outstanding products on management operations". For actual operations, the mandate and title are linked to the corresponding actual chapters. »
22. In volume I, title 3, chapter 6, paragraph 1.1.4.1., the last paragraph shall be replaced by a paragraph as follows:
"If, exceptionally, the Class 7 account had a debt balance at the end of the fiscal year following the determination of the above transactions, it would be appropriate to clear it by a title and to note an expenditure of the same amount on account 6718 "Other outstanding expenses on management operations". For actual operations, the mandate and title are linked to the corresponding actual chapters. »
23. In Volume I, Title 4, Chapter 2, paragraph 8 "The inventory: terms and conditions for the allocation of the inventory number and exchanges between the shipper and the accountant" is replaced in accordance with Appendix 3 to this Order.
24. In Volume I, annexes to Volume I, in the statement entitled "Annex #3: Account Plan":
" - the 1572 account "Supplies for Large Repairs" is renamed "Supplies for Large Maintenance or Revisions";
" - the account 2231 "Public Buildings" is created;
" - the account 22311 "Administration buildings" is created;
" - account 22312 "Fire and Emergency Centres" is created;
" - account 22318 "Other public buildings" is created;
" - the account 2232 "Private buildings" is created;
" - the account 2235 "General facilities, arrangements, constructions" is created;
" - the account 22351 "Public buildings" is created;
" - the account 22352 "Private buildings" is created;
" - the account 28231 "Public buildings" is created;
" - account 282311 "Administrative buildings" is created;
" - account 282312 "Fire and rescue centres" is created;
" - account 282318 "Other public buildings" is created;
" - the account 28232 "Private buildings" is created;
" - the account 28235 "General facilities, arrangements, constructions" is created;
" - the account 282351 "Public buildings" is created;
" - the account 282352 "Private buildings" is created;
" - the account 47171 "Revenues noted BDF - Hors CloHélios" is renamed "Revenues noted BDF - Hors Héra";
" - the 47172 account "Revenues noted BDF - CloHélios" is renamed "Revenues noted BDF - Héra";
" - the account 475 "Revenues on role" is deleted;
" - Account 6681 "Indemnities for Advance Repayment of Risk Borrowing" is created;
" - the account 6682 "Purpose adjustment benefits (for order)" is created;
" - the 6688 "Other" account is created.
25. In Volume I, annexes to Volume I, the statement entitled "Annex No.39: List of Budget Chapters" is amended as follows:
(a) In Chapter 013, the "6489" account is deleted;
(b) Chapter 68 "Dotures to provisions" is renamed "Dotures to depreciation and provisions";
(c) Chapter 78 "Region on provisions" is renamed "Region on depreciation and provisions".
26. In Volume I, annexes to Volume I, the statement entitled "Annex No. 43: SDIS Review - Table B3 of the Management Account" is amended as follows:
(a) In the title of the Appendix, the reference "B3" is replaced by the reference "I-2";
(b) At the expense, in the regularization accounts, at the level of the "Revenues to be classified or to be regularized", in the column "Accounts", the account: "475" is deleted.
27. In Volume I, annexes to Volume I, in the statement entitled "Annex No. 44: SDIS Results Account - Table B2 of the Management Account", at the title, the reference "B2" is replaced by the reference "I-4".
28. In Volume I, annexes to Volume I, the statement entitled "Annex No.53: INDIGO Computer Protocol" is replaced in accordance with Annex 4 to this Order.
29. In Volume I, annexes to Volume I, in the statement entitled "Annex No.57: Writing sheet - Refinancing of the debt with or without a capitalized advance refund penalty", in the accounting diagrams, the words: "668 Other financial expenses" are replaced by the words: "6681/6688 Financial expenses".
30. In Volume II, in the summary of the original budget voted by nature, lines IV-A1.6 and IV-A1.7 are deleted.
31. In Volume II, in the original budget voted by nature, in the state entitled "IV-C3.2 - List of created public institutions", a footnote 1 is added to the column "Categorie of establishment" and thus written:
« (1) This is to identify public institutions created by the community for the direct operation of a public service under its jurisdiction.
"As a reminder, the community has an obligation to form a board if the service concerned is of an industrial and commercial nature (cf. article L. 1412-1 of the CGCT) or the ability to form a board if the service concerned is of an administrative nature and is not of those who, by their nature or by law, can only be insured by the community itself (cf. article L. 1412-2 of the CGCT).
"The boards thus created may, at the choice of the community, be equipped with:
" - be moral personality and financial autonomy;
" - or financial autonomy alone.
"However, it should be pointed out that only those governed with moral personality and financial autonomy are designated a public institution and must be identified in this state. »
32. In Volume II, in the summary of the supplementary budget voted by nature, lines IV-A1.6 and IV-A1.7 are deleted.
33. In volume II, in the supplementary budget voted by nature, in the state entitled "IV-C3.2 - List of public establishments created", a footnote 1 is added to the column "Categorie of establishment" and thus written:
« (1) This is to identify public institutions created by the community for the direct operation of a public service under its jurisdiction.
"As a reminder, the community has an obligation to form a board if the service concerned is of an industrial and commercial nature (cf. article L. 1412-1 of the CGCT) or the ability to form a board if the service concerned is of an administrative nature and is not of those who, by their nature or by law, can only be insured by the community itself (cf. article L. 1412-2 of the CGCT).
"The boards thus created may, at the choice of the community, be equipped with:
" - be moral personality and financial autonomy;
" - or financial autonomy alone.
"However, it should be pointed out that only those governed with moral personality and financial autonomy are designated a public institution and must be identified in this state. »
The Director General of Local Authorities and the Director General of Public Finance are responsible, each with respect to him, for the execution of this Order, which will be published in the Official Journal of the French Republic.
Done on 9 December 2014.
The Minister of the Interior,
For the Minister and by delegation:
The Director General of Local Government,
S. Morvan
Minister of Finance and Public Accounts,
For the Minister and by delegation:
By preventing the Director General from:
The Chief of Service of Local Government,
N. Biquart
Minister of Decentralization and Public Service,
For the Minister and by delegation:
The Director General of Local Government,
S. Morvan
The Secretary of State in charge of the budget,
For the Secretary of State and by delegation:
For the Chief Financial Officer and by delegation:
The Chief of Service of Local Government,
N. Biquart
State Secretary for Territorial Reform,
For the Secretary of State and by delegation:
The Director General of Local Government,
S. Morvan
