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Decree Of 24 December 2003 Relative To The Financial Control Procedures Of The Central Administration Of The Ministry Of Social Affairs, Labour And Solidarity And The Ministry Of Health, The Family And The Disabled

Original Language Title: Arrêté du 24 décembre 2003 relatif aux modalités de contrôle financier de l'administration centrale du ministère des affaires sociales, du travail et de la solidarité et du ministère de la santé, de la famille et des personnes handicapées

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JORF No. 14 of 17 January 2004 1303 page
Text No. 14


ARRETE
Decree of 24 December 2003 on the Financial Control Procedures of the Head Office of the Ministry of Social Affairs, Labour and Solidarity and the Ministry of Health, Family And people with disabilities

NOR: ECOB0310119A ELI: http://www.legifrance.gouv.fr/eli/arrete/2003/12/24/ECOB0310119A/jo/texte


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:

Article 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, persons with disabilities and solidarity " Of the State budget, shall be exempt from the financial control visa as from the financial year 2003.

Article 2


In accordance with article 2 of the decree of 9 July 2003 above:
I.-Financial control visa waiver:
(a) To the extent that they relate to a global reservation of appropriations previously covered by the Financial Controller, the legal commitments for expenditure consuming:
-the appropriations in Title III, when they are taken in the limit An amount of EUR 90 000, with the exception of appropriations for social action expenditure, reimbursement of staff costs and costs of justice and civil remedies, as specified in the Protocol referred to in Article 3 of this Order ;
-the appropriations in Title IV, when they are taken within the limit of EUR 23 000, or when they are taken in the second and third years of implementation of the multiannual objectives agreements, irrespective of their amount, immediately When it has been defined by them;
-the appropriations in Title V, subject to the same allocation of programme authorisation, where they are taken within the limit of EUR 90 000;
(b) Delegation orders for appropriations, in The conditions laid down in the Protocol referred to in Article 3 of this Decree;
(c) Personnel management acts having no effect on the increase in the level of staff and on the salary mass, under the conditions laid down by the Protocol referred to in section 3 of this Order.
II. -Visa waivers are granted in return for the introduction by the authorising officer of the following instruments:
(a) In matters of internal control of regularity: establishment of a control mechanism for the legal regularity of acts Of expenditure. The validation of the circuits and procedures resulting from the implementation of this mechanism shall be carried out in consultation with the financial controller;
(b) In budgetary forecasting:
-expenditure programming, at the beginning of the year, Form of a detailed forecast budget, updated as many times as necessary and, in any event, at the request for an accounting commitment of the balance of appropriations;
-establishment at the beginning of the exercise of a management forecast scenario Employment and staff employed by a manager;
(c) With regard to the monitoring of commitments: according to a frequency and level of detail set out in the Protocol referred to in Article 3, production of tables for the implementation of appropriations and Actual workforce situation tables.
III. -The Financial Controller shall set up, on the orders and undertakings given from the prior visa, a programme for the post-clearance verification of the regularity of the acts as defined in the second paragraph of Article 5 of the Act of 22 August 1922, On the basis of the risks of irregularities which it assesses each year.
At the beginning of the year, the Financial Controller shall communicate his annual audit programme to the Directorate of the Budget of the Ministry responsible for the budget and to the accounting officer 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 programme, the financial controller may at any time carry out the verification The
officer is required to communicate, at the request of the financial controller, all the documents necessary for the successful completion of this post-verification mission.
If 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. Otherwise, it decides to restore the specific commitment. Copies of the observations and decisions shall be forwarded to the Minister responsible for the budget and to the accounting officer assigned to the expenditure.

Article 3


A protocol signed between the authorising officer and the financial controller details the procedures for implementing the experiment under this decree.

Article 4


The authorising officer shall report annually to the Minister responsible for the budget, before the end of February 2005 to 2006:
-conditions for the conduct of the experiment. To this end, a list of indicators for evaluation of the experiment is, in particular, provided for in the protocol 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.

Article 5


The terms of this Order apply until December 31, 2005.

Item 6


Budget Director Ministry of Economy, Finance and Industry and the Financial Controller at the Ministry of Social Affairs, Labour and Solidarity and the Ministry of Health, Family and Disabled Persons, Section 35 " Health, Family, persons with disabilities and solidarity " Of the budget of the State, shall each have responsibility for the execution of this Order, which shall be published in the Official Journal of the French Republic.


Done at Paris, December 24, 2003.


For the Minister and by delegation:

Budget Director,

P.-M. Duhamel


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