Arrêté du 2 janvier 2015 relatif aux modalités d'exercice du contrôle budgétaire sur l'Académie de marine
Jurisdiction | France |
Record Number | JORFTEXT000030063465 |
Enactment Date | 02 janvier 2015 |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2015/1/2/FCPB1424602A/jo/texte |
Publication au Gazette officiel | JORF n°0006 du 8 janvier 2015 |
Court | Ministère des finances et des comptes publics |
Date de publication | 08 janvier 2015 |
Le ministre des finances et des comptes publics et le ministre de la défense,
Vu les articles R. 3413-88 à R. 3413-115 du code de la défense ;
Vu le décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique, notamment son article 220,
Arrêtent :
L'Académie de marine est assujettie au contrôle budgétaire prévu par les articles 220 à 228 du décret du 7 novembre 2012 susvisé dans les conditions fixées au présent arrêté.
Le contrôleur budgétaire est destinataire, dans les mêmes conditions que les membres des instances auxquelles il peut assister en application de l'article 222 du décret du 7 novembre 2012 susvisé, des documents qui leur sont communiqués avant chaque séance ainsi que des comptes rendus et des procès-verbaux.
Pour l'examen du budget initial, des budgets rectificatifs et du compte financier, le contrôleur budgétaire est destinataire des projets de documents prévus à l'article 175 du décret du 7 novembre 2012 susvisé préalablement à leur envoi aux membres de l'organe délibérant.
Le contrôleur budgétaire est destinataire, après le vote du budget, d'une répartition détaillée des crédits et des prévisions de recettes.
A l'occasion des commissions administratives et financières, il est rendu compte de l'exécution budgétaire à l'Académie de marine.
Une situation des engagements et de l'exécution budgétaire lui est transmise trimestriellement.
Si le contrôleur identifie des risques d'une exécution non soutenable, il...
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