Arrêté du 15 décembre 2022 relatif au plan comptable M. 22 applicable aux établissements et services publics sociaux et médico-sociaux
| Jurisdiction | France |
| Record Number | JORFTEXT000046794190 |
| Date de publication | 24 décembre 2022 |
| Enactment Date | 15 décembre 2022 |
| Publication au Gazette officiel | JORF n°0298 du 24 décembre 2022 |
| Court | Ministère des solidarités, de l'autonomie et des personnes handicapées |
| ELI | https://www.legifrance.gouv.fr/eli/arrete/2022/12/15/APHA2231064A/jo/texte |
Publics concernés : établissements et services publics sociaux et médico-sociaux (ESSMS).
Objet : évolutions du plan comptable qui leur est applicable.
Entrée en vigueur : 1er janvier 2023.
Notice : le présent arrêté fait évoluer au 1er janvier 2023 le plan comptable applicable aux établissements et services publics sociaux et médico-sociaux. L'ensemble de ce plan comptable figure en annexe de cet arrêté. L'arrêté abroge parallèlement l'arrêté du 15 décembre 2021 relatif au plan comptable M. 22 applicable aux établissements et services publics sociaux et médico-sociaux, à l'exception des dispositions de l'article 6.
Références : le présent arrêté peut être consulté sur le site Légifrance (https://www.legifrance.gouv.fr).
Le ministre de l'intérieur et des outre-mer, le ministre des solidarités, de l'autonomie et des personnes handicapées et le ministre délégué auprès du ministre de l'économie, des finances et de la souveraineté industrielle et numérique, chargé des comptes publics,
Vu le code général des collectivités territoriales ;
Vu le code de l'action sociale et des familles, notamment son article R. 314-5 ;
Vu l'arrêté du 10 novembre 2008 relatif à l'instruction budgétaire et comptable M. 22 applicable aux établissements publics sociaux et médico-sociaux, notamment son annexe 4 ;
Vu le décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique, notamment ses articles 49, 54 et 55 ;
Vu l'arrêté du 15 décembre 2021 relatif au plan comptable M. 22 applicable aux...
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