Décret n° 2005-54 du 27 janvier 2005 relatif au contrôle financier au sein des administrations de l'Etat
Jurisdiction | France |
Record Number | JORFTEXT000000603366 |
Date de publication | 28 janvier 2005 |
Enactment Date | 27 janvier 2005 |
Publication au Gazette officiel | JORF n°23 du 28 janvier 2005 |
Court | MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE |
ELI | https://www.legifrance.gouv.fr/eli/decret/2005/1/27/2005-54/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2005/1/27/ECOX0400259D/jo/texte |
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie,
Vu la Constitution, notamment le second alinéa de son article 37 ;
Vu la loi organique n° 2001-692 du 1er août 2001 relative aux lois de finances ;
Vu la loi du 10 août 1922 relative à l'organisation du contrôle des dépenses engagées, modifiée par l'article 58-II de la loi de finances rectificative pour 2002 (n° 2002-1576 du 30 décembre 2002), par l'article 10 du décret n° 55-1487 du 14 novembre 1955 et par l'article 1er du décret n° 2003-639 du 9 juillet 2003 ;
Vu le décret n° 62-1587 du 29 décembre 1962 modifié portant règlement général sur la comptabilité publique, notamment son article 102 ;
Vu le décret n° 2003-639 du 9 juillet 2003 relatif au contrôle financier au sein des administrations centrales ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :
L'autorité chargée du contrôle financier participe à la maîtrise de l'exécution des lois de finances, tant en crédits qu'en effectifs. Elle concourt, à ce titre, à l'identification et à la prévention des risques financiers ainsi qu'à l'analyse des facteurs explicatifs de la dépense et du coût des politiques publiques.
Lors de l'examen de la programmation budgétaire, elle vérifie le caractère sincère des prévisions de dépenses et d'emplois...
Pour continuer la lecture
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