Key Benefits:
The Minister of Economy, Finance and Industry,
In view of the Act of 10 August 1922 on the organization of the control of expenses incurred;
In view of Decree No. 2003-639 of 9 July 2003 on financial control in central governments,
Stop:
Payment orders issued by the General Directorate of Civil Aviation under Chapters 53-22 " Civil Aviation Programs. Studies, tests and development "and 63-20" Civil aviation programme investment grants "from the general budget, under the budget annex for civil aviation and for the special assignment account 902-25" Intervention Fund For airports and air transport (FIATA) " shall be exempted from the visa of the Controller.
Pursuant to Article 2 The decree of 9 July 2003 mentioned above:
I.-Is exempt from the financial controller's visa, within the limits and conditions specified in the protocol referred to in Article 3 of this Order:
1.1. For the budget annex of civil aviation:
(a) To the extent that they are to be attributed to a global reservation of appropriations previously covered by the Financial Controller, the expenditure commitments consuming appropriations in Chapter 60-00 and Chapter 82-01, of an amount not more than EUR 300 000;
(b) To the extent that they are to be attributed to a global reservation of appropriations previously covered by the Financial Controller, the operating grants of Chapter 65-03 of a Amount not more than EUR 23 000;
(c) Personnel management acts not having an impact on the increase in the level of staff and on the payroll.
1.2. For FIATA:
(a) The expenditure commitments on appropriations in Chapters 05 and 07, by an amount not more than EUR 300 000;
(b) The grants in Chapter 06 of FIATA decided by the Management Committee for Airport Facilities.
II. -Visa waivers are granted in return for the introduction by the authorising officer of the following instruments:
(a) In matters of internal control: establishment of a control mechanism for the legal regularity of expenditure acts. The validation of the circuits and procedures resulting from the implementation of this device shall be carried out in consultation with the central financial controller;
(b) In the field of budgetary forecasting, presentation at the beginning of the exercise Financial:
-an estimate of the appropriations by the two main delegated authorising officers;
-a schedule of expenditure by each service manager or user of appropriations at the beginning of the year, in the form of a budget Detailed forecast;
-a forecasting scenario for job and workforce management.
These documents, the content of which is specified in the Protocol referred to in Article 3 of this Order, shall be updated whenever it is In accordance with the procedure laid down in that Protocol.
(c) In terms of monitoring commitments: according to a periodicity and level of detail fixed in the same protocol, production of budget implementation tables and monitoring tables The actual workforce.
III. -The Financial Controller shall put in place an ex post verification programme of the regularity of the acts as defined in the second paragraph of Article 5 of the Act of 10 August 1922 on the orders and undertakings given in advance of prior approval Subject to the risks of irregularities which it assesses each year.
At the beginning of the year, the financial controller communicates his annual audit program to the budget department of the budget department and to the accountant Assignment of the expense. The transmission of this programme shall be accompanied by an explanatory note of the risks selected by the Financial Controller.
Regardless of the annual audit program, the financial controller may, at any time, conduct the audit a Of any act dispensed with a prior visa.
The authorising officer shall, at the request of the financial controller, communicate all the documents necessary for the successful completion of this post-audit engagement.
If, to On the occasion of its ex-post verifications, the Financial Controller shall observe that a given act of visa has been irregularly carried out, he shall make observations to the authorising officer and may ask him, if necessary, to terminate it. The copy of these comments shall be forwarded to the Minister responsible for the budget, as well as to the accounting officer of the expenditure.
The Minister responsible for the budget, on the proposal of the Financial Controller and after the Financial Controller has previously informed him The authorising officer may decide, by amendment of this Order, to reinstate, for all acts of engagement or for a particular category of them, a specific visa.
A protocol signed between the authorising officer and the financial controller details the procedures for implementing the experimentation provided for in this Order and, in particular, the amount of the Visa threshold for expenditure commitments, which may not exceed the limit of I-1.1 (a) and I-1.2 (b) of Article 2.
The authorising officer shall report annually to the Minister responsible for the budget before the end of February 2005 and 2006:
-conditions for the conduct of the experiment. To this end, a list of indicators for the evaluation of experimentation is included in the Memorandum of Understanding signed between the authorising officer and the financial controller;
-accompanying measures, monitoring and control measures taken. The counterparties referred to in Article 2 of this Order shall, in particular, be developed in the annual report of the authorising officer.
The provisions of sections 2 et seq of this Order apply until December 31, 2005.
The Director of the Budget in the Ministry of Economy, Finance and Industry and the Financial Controller near the Directorate-General of Civil Aviation shall each have responsibility for the execution of this Order, each of which shall be Published in the Official Journal of the French Republic.
Done at Paris, 22 December 2004.
For the minister and delegation:
The budget director,
P.-M. Duhamel
