JORF n ° 14 of January 17, 2004, page 1303 text no. 14 DECREE Decree of 24 December 2003 modalities of financial control of the central administration of the Ministry of Social Affairs, labour and solidarity and the Ministry of health, family and disabled people NOR: ECOB0310119A ELI: the Minister of economy http://www.legifrance.gouv.fr/eli/arrete/2003/12/24/ECOB0310119A/jo/texte Finance and industry, given the law of August 10, 1922 on the Organization of control of expenditures incurred;
See Decree No. 2003-639 of July 9, 2003 relating to financial control in central administrations, stop: section 1 payment orders issued by the Ministry of Social Affairs, labour and solidarity and the Ministry of health, family and disabled persons, section 35 "health, family, disabled and solidarity" of the State budget are exempted from the visa of the audit from the year 2003.
Article 2 in application of article 2 of the Decree of July 9, 2003 referred to above: i. - are visa-exempt from financial control: has) insofar as they come to settle on a global reservation of credits previously covered by the financial controller, the legal commitments of spending consuming:-title III appropriations, when they are caught in the limit of an amount of 90 000 EUR except appropriations spending of social action, staff expenses and court costs and civil damages, such as detailed in the Protocol referred to in article 3 of this law;
-the appropriations for title IV, when taken in the limit of an amount of 23 000 EUR, or when they are taken to the title of the second and third years of execution of the agreements multi-year of objectives, regardless of their amount, as it has been defined by them;
-the appropriations for title V, under the control of a same program authorization assignment, when taken in the limit of an amount of 90 000 EUR;
(b) the delegation orders credits, under the conditions laid down in the Protocol referred to in article 3 of this order;
(c) the acts of management of personnel with no impact on the increase in the level of staffing and payroll, under the conditions defined by the Protocol referred to in article 3 of this order.
II - Visa waivers are granted in return for the establishment by the authorising officer of the following instruments: has) for internal control of regularity: establishing the legal regularity of the acts of spending control device. Validation of the circuits and procedures arising from the implementation of this feature is done in consultation with the financial controller;
(b) in the area of budget forecast:-programming expenditures, at the beginning of the year, in the form of a detailed budget, updated as often as necessary and, in any case, during the request of commitment accounting of the balance of credits;
-establishment at the beginning of the exercise of a forecast management scenario of jobs and the workforce declined by service manager;
(c) in following up the commitments: according to a frequency and a level of detail laid down in the Protocol referred to in article 3, production of tables of execution of appropriations and tables of actual staffing situation.
III. - The financial controller implements, on orders and commitments prior visa-exempt, an audit program of the regularity of such acts as defined in the second paragraph of article 5 of the law of August 22, 1922, the risks of irregularities which he estimated each year.
Earlier this year, the financial controller shall communicate its annual audit program management of the budget of the Ministry of the budget and the assignee of the expense accountant. The transmission of this program is accompanied by an explanatory note of the risks selected by the financial controller.
Apart from the annual audit program, the financial controller may, at any time, check of any prior visa provided.
The authorising officer shall communicate, at the request of the financial controller, all necessary documents for the good performance of this ex-post verification mission.
If, on the occasion of its ex-post verifications, the financial controller finds that an exempt visa Act was improperly made, address comments to the authorising officer and may request, where appropriate, terminate. Otherwise, he decided to restore the specific commitment. The copy of the comments and decisions is sent to the Minister responsible for the budget and the accountant assignee of the expense.
Article 3 a protocol signed between the authorising officer and the financial controller details the modalities of implementation of experimentation provided for by this order.
Article 4 the authorising officer reports annually to the Minister in charge of the budget before the end of February of 2005 to 2006:-conduct of the experimental conditions. For this purpose, a list of indicators of assessment of the experiment is planned in the Protocol signed between the authorising officer and the financial controller;
-assistance, follow-up and control it has taken. Counterparties referred to in II of article 2 of this order include well developed in the annual report of the authorising officer.
Article 5 the provisions of this order shall apply until 31 December 2005.
Article 6 the Director of the budget to the Ministry of economy, finance and industry and the financial controller near the Ministry of Social Affairs, labour and solidarity and the Ministry of health, family and disabled persons, section 35 "health, family, disabled and solidarity" of the budget of the State, are responsible, each in respect , of the execution of this order, which will be published in the Official Journal of the French Republic.
Done at Paris, on 24 December 2003.
For the Minister and by delegation: the Director of the budget, P.-M. Duhamel