Arrêté du 17 mars 2020 modifiant l'arrêté du 26 juillet 2019 relatif aux règles de la comptabilité budgétaire de l'Etat pris en application de l'article 54 du décret n° 2012-1246 du 7 novembre 2012 modifié relatif à la gestion budgétaire et comptable publique
| Jurisdiction | France |
| Record Number | JORFTEXT000041731992 |
| Date de publication | 18 mars 2020 |
| Enactment Date | 17 mars 2020 |
| Publication au Gazette officiel | JORF n°0067 du 18 mars 2020 |
| Court | Ministère de l'action et des comptes publics |
| ELI | https://www.legifrance.gouv.fr/eli/arrete/2020/3/17/CPAB2007909A/jo/texte |
Le ministre de l'action et des comptes publics,
Vu la directive 2011/85/UE du 8 novembre 2011 sur les exigences applicables aux cadres budgétaires des États membres ;
Vu la loi organique n° 2001-692 du 1er août 2001 modifiée relative aux lois de finances ;
Vu le décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique, notamment ses articles 54, 66, 128, 129, 130, 154, 157, 159 et 160 ;
Vu l'arrêté du 26 juillet 2019 relatif aux règles de la comptabilité budgétaire de l'Etat pris en application de l'article 54 du décret n° 2012-1246 du 7 novembre 2012 modifié relatif à la gestion budgétaire et comptable publique,
Arrête :
L'arrêté du 26 juillet 2019 relatif aux règles de la comptabilité budgétaire de l'Etat pris en application de l'article 54 du décret n° 2012-1246 du 7 novembre 2012 modifié relatif à la gestion budgétaire et comptable publique est ainsi modifié :
Après le 3e paragraphe de l'article « III. A. 5.2.4. Le contrôle des actes de gestion par le contrôleur budgétaire » du recueil des règles de comptabilité budgétaire de l'Etat (page 75), sont insérés les quatre paragraphes suivants :
« En cas d'impossibilité matérielle de rendre son avis ou son visa préalable en application des articles 99 et 100 du décret GBCP selon les procédures en vigueur, le contrôleur budgétaire demande à l'ordonnateur de l'informer, par tout moyen technique à sa disposition, des contenus, montants et caractéristiques des décisions d'engagement ou affectation et...
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