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 Ministry of Youth, National Education and Research, Research and New Technologies section, are exempt from the financial controller's visa.
Pursuant to Article 2 of the aforementioned decree:
I.-Are exempt from the financial controller's visa:
(a) To the extent that they are charged on an overall credit reservation prior to Subject to the financial controller, expenditure commitments consuming the appropriations of the research and new technologies section where they are taken within the limit of an amount equal to EUR 50 000 TTC, with the exception of transactions;
b) Delegation of appropriations, under the conditions laid down in the Protocol referred to in Article 3 of this
. -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, a mechanism for checking the legal regularity of acts of expenditure. The validation of the circuits and procedures resulting from the implementation of this arrangement shall be carried out in consultation with the Financial Controller;
(b) In the field of budgetary forecasting, the programming of expenditure, at the beginning of the year, in the 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. Where appropriate, the calendar of appropriations delegations will be produced;
(c) In the matter of monitoring commitments, an account of the consumption of appropriations, in reference to the budget forecast, for any request to supplement a reservation Or at the most quarterly frequency to be agreed with the financial controller.
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; 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. Copies of these comments shall be forwarded to the Minister responsible for the budget, as well as to the accounting officer responsible for the expenditure.
The Minister responsible for the budget, on the proposal of the Financial Controller and after the Financial Controller has previously informed him 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 the implementation of the experiment provided for in this decree.
The authorising officer shall report annually to the Minister responsible for the budget, before the end of February of the years 2004 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 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 Articles 2 et seq. Of this Order shall apply until 31 December 2005.
The budget director at the Ministry of Economy, Finance and Industry and the Financial Controller near the Ministry of Youth, National Education and Research, Research Section and New technologies, each of which is responsible for the execution of this Order, to be published in the Official Journal of the French Republic.
Done at Paris, January 21, 2004.
For the Minister and by delegation:
Budget Director,
P.-M. Duhamel
