Key Benefits:
The Minister of Interior, Internal Security and Local Freedoms and the Minister Delegate to Budget and Budget Reform, Government Spokesperson,
Vu The general code of the local and regional authorities, and in particular Articles L. 1612-12, L. 2311-1 and L. 2312-3;
Having regard to Law No. 94-504 of 22 June 1994 on budgetary and accounting provisions relating to local authorities;
Having regard to the order On 4 December 1997 on budgetary and accounting instruction Mr 14 of the municipalities and their administrative public establishments;
In the light of the decree of 9 November 1998 on budgetary and accounting instruction Mr 14 of the municipalities and their Administrative public institutions;
In view of the Decree of 17 August 1999 on budgetary and accounting instruction Mr 14 of the municipalities and their administrative public establishments;
In view of the Order of 24 July 2000 on education Budget and accounting officer Mr 14 of the municipalities and their administrative public establishments;
In view of the decree of 26 October 2001 on budgetary and accounting instruction Mr 14 of the municipalities and their administrative public establishments;
Having regard to the decree of 1 August 2002 on budgetary and accounting instruction Mr 14 of the municipalities and their administrative public establishments;
Having regard to the decree of 31 December 2003 on budgetary and accounting instruction M. 14 of the municipalities and From their public administrative institutions,
Stop:
As from 1 January 2005, the budgetary and accounting instruction Mr 14 annexed to the Order of 9 November 1998 is Changed as follows:
1. In Volume I, Volume I, Title 1, Chapter 2, paragraph 4, entitled "Class 4-Third-party accounts", after the comment on account 405 "Capital suppliers-Statement of exchange reading (LCR)", is inserted the account comment " 407 - Conversion differences-Suppliers " as follows:
This account records changes in liabilities to suppliers denominated in foreign currency at the date of the issuance of the accounts due to the application of the Conversion.
When the application of the conversion rate decreases the supplier debt, account 407 is debited by the credit of account 47722 "Reduction of other debts" (latent gain).
By contrast, when the conversion rate is applied Increase the supplier debt, account 407 is credited by the debit of account 47622 "Increase in other debts" (latent loss).
Conversion differences, when offset by foreign exchange hedging contracts, are In separate subdivisions of Accounts 476 and 477 (4768 and 4778 "Compensated differences by foreign exchange hedging").
These are non-budgetary inventory entries that must be reversed at the beginning of the fiscal year To keep the historical value in accounting. "
2. In Volume I, Volume I, Title 1, Chapter 2, paragraph 4, entitled "Class 4-Third-party accounts", after the comment on account 416 "Bad debts accepted by the judge of the accounts", is inserted the commentary to the account " 417-Differences between Conversion-Royalties "written as follows:
" This account records changes in debt owed in foreign currency at the date of the order of account as a result of the application of the conversion rate.
When The application of the conversion rate increases the claim, account 417 is debited by the credit of account 47712 "Increase in other claims" (latent gain).
By contrast, when the application of the conversion rate decreases the claim, the account 417 is credited by the debit to account 47612 "Decrease in other claims" (latent loss).
Conversion differences, when offset by foreign exchange hedging contracts, are recorded in separate subdivisions Accounts 476 and 477 (4768 and 4778 "Countervailing differences by hedging").
These are non-budgetary inventory entries that must be reversed at the beginning of the next fiscal year to keep accounting records The historical value. "
3. In Volume I, Volume I, Title 1, Chapter 2, paragraph 4, entitled "Class 4-Accounts of third parties", the comment of account 429 "Deficits and bets of accountants and administrators" is replaced by the following comment:
" Account 429 is debited :
In the case of a debet found against the accounting officer, in the light of the order of debits:
-as long as it is a consequence of an irregularly paid expense or an unrecovered revenue: by the credit of account 7718 " Other products Exceptional on management operations ";
-as a result of the existence of an abnormal balance in a balance sheet account: by the credit of the said account.
With regard to a deficit of a revenue manager, as soon as Deficit finding:
-by the credit of account 4711 "Payments of the regers";
-where applicable, by the credit of account 5412 "Income control (cash fund)".
With respect to a Deficit for a Healer From the recognition of the deficit:
-by credit of account 5411 "imprest administrators (advances)".
Account 429 is credited by the debit:
-from the account to the CRF, for amounts charged to the accountant or administrators And settled by the persons concerned or by third parties on behalf of the latter and for the amount of the sums which gave rise to the discharge of liability or graceful surrender covered by the State;
-account 6718 " Other exceptional charges On management operations ", the amount of the discharge of liability or the graceful surrender obtained by the administrators and the de facto accountants.
4. In Volume I, Volume I, Title 1, Chapter 2, paragraph 4, entitled "Class 4-Third-party accounts", in the commentary to account 445-Status-Fees on turnover, in the seventh paragraph of the section on purchases and sales of goods and Services, the statement "or, if requested refund, to account 4458" Fees on turnover to be settled or pending "is replaced by" or, if requested refund, to account 44583 " Refund of fees on figure Business as requested."
5. In Volume I, Volume I, Title 1, Chapter 2, paragraph 4, entitled 'Class 4-Third-party accounts', in the comment on account 445-Status-Taxes on turnover, before the part devoted to intra-Community VAT, it is inserted in part "Simplified tax system" commented on as follows:
" Where the community is subject to the simplified tax system provided for in Article 302 septies A of the CGI, it shall file in respect of each fiscal year and no later than April 30 of The following year a CA12 return that determines the tax due in respect of the period and the amount of the advance payments due in July, October, December and April.
Quarterly instalment payments are made on or before April 24, July, October and December under the terms and conditions set out in Article 287-3 of the CGI. The potential balance is paid when the annual return is filed.
On the payment of each instalment, account 44581 "Eaccounts-Simplified tax system" is debited by the credit:
-account 44567 "VAT Credit to be deferred", If there is a VAT credit;
-from the account to the CRF for the balance to be disbursed.
When filing the annual return, the situation is regularized.
If a VAT supplement is to be paid, the VAT charged on account of The exercise is debited to account 44571 "VAT collected" by the credit of the accounts:
-4456 "Deductible VAT";
-44581 "Accounts-Simplified tax system";
-44551 "VAT to be disbursed";
Account 44551 "VAT to be disbursed" Is then debited from the payment to the Revenue Revenue by the account to the Consolidated Revenue Fund.
If a surplus of VAT has been paid, the amount of the advance payments is then credited to account 44581 "Eaccounts-Simplified tax system" by debit Accounts:
-44571 "Collected VAT", previously debited the amount of VAT deductible from the year by the credit of account 4456 "deductible VAT";
-44567 "VAT credit to carry forward" or, where applicable, 44583 " Refund of Turnover taxes requested ".
6. In Volume I, Volume I, Title 1, Chapter 2, paragraph 4, entitled "Class 4-Third Party Accounts", the commentary to account 467 "Other accounts receivable or accounts payable" is completed as follows:
"Account 4677" Conversion differences - Miscellaneous Accounts Payable or Payable " records changes in foreign currency debt and debt owed to various accounts payable or receivable on the date of the order of account as a result of the application of the conversion rate.
On Account 46771 "Conversion differences-Miscellaneous creditors" operates on the same terms as those provided for the 407 "Conversion Differences-Suppliers" accounts.
Account 46772 " Conversion Differences-Miscellaneous Accounts Receivable "Operates on the same terms as those set out in Account 417" Conversion Differences-Royalties ".
7. In Volume I, Volume I, Title 1, Chapter 2, paragraph 4, entitled "Class 4-Accounts of third parties", the commentary to accounts 476 and 477 "Conversion differences" is replaced as follows:
" When finding, claims and debts in Foreign currency are converted and accounted for in euro on the basis of the last exchange rate.
At the end of each fiscal year, the amount is assessed at the last rate in effect, any differences in conversion are Included in Accounts 476 or 477.
Account 476 "Conversion differences-Active" is thus debited from the latent losses noted (decrease in debt or increase in debt) by the credit of the accounts receivable or the debt accounts. The latent losses result in the creation of a reserve for foreign exchange losses on account 1515.
In the opposite case, account 477 "Conversion differences-Liabilities" is credited with realized gains (increased claims or Debt reduction) through the debit of debt or debt accounts.
Accounts 476 and 477 distinguish, on the one hand, loans from other claims and, on the other hand, borrowing from other debts.
At year-end, subdivisions of the Account 476 are mainly eventful as follows:
Throughput 47611 "Decrease in loans" by Vote 27;
Debit 47612 "Decrease in other claims" by credit 417 or 46772;
Debit 47621 " Increase in borrowing and assimilated debt "By Vote 16;
Rate 47622" Increase in Other Debts " by Vote 407 or 46771.
Subdivisions of Account 477 are mainly hectic as follows:
Throughput 27 by Vote 47711 "Increase in loans";
Debit 417 or 46772 by credit 47712 "Increase in other claims";
Debit 16 by credit 47721 "Decrease in borrowings and assimilated debt";
Debit 407 or 46771 by credit 47722 "Decrease in other debts".
Write to the The end of the fiscal year is reversed at the beginning of the next fiscal year. These are non-budgetary entries.
Conversion differences, when offset by foreign exchange hedging contracts, are recorded in separate subdivisions of Accounts 476 and 477 (4768 and 4778 " Differences Offset by currency hedging ")."
8. In Volume I, Volume I, Title 1, Chapter 2, paragraph 5, entitled "Class 5-Financial Accounts", after the comment of the account 5115 "Bank cards at encashment" is inserted the comment of account 5116 "TIP à l' encashing" commented as Follows:
"Account 5116 is used to manage the temporary offset between, on the one hand, the recognition of the decrease in the debt of the community (" accountable " account) and, on the other hand, the recognition of the cashing of the funds ( Treasury).
It is debited by the credit of the relevant debt account when accounting for TIP. It is then credited to the Consolidated Revenue Fund at the settlement date. "
9. In Volume I, Volume I, Title 1, Chapter 2, paragraph 5, entitled "Class 5-Financial Accounts", the commentary to account 5116 "Unpaid bank cards" is repeated after the one relating to unpaid cheques, under the new heading " Account 51175 - Unpaid bank cards ". In the body of the comment, "Account 5116" is replaced by "Account 51175".
10. In Volume I, Volume I, Title 1, Chapter 2, paragraph 5, entitled "Class 5-Financial Accounts", before paragraph 5117. Unpaid cheques "is inserted" Account 5117-Unpaid Values ".
11. In Volume I, Volume I, Title 1, Chapter 2, paragraph 5, entitled "Class 5-Financial Accounts", paragraph "Account 5117-Unpaid Cheques" is replaced by "Account 51172-Unpaid Cheques". In the commentary to this account, the number "5117" is replaced by "51172". In addition, after the third subparagraph, the following subparagraph is inserted: " Also, the person liable is placed in the same position with the community or the public institution in the same situation as he had when the cheque was paid; the operation Is purely and simply cancelled by recording a debit entry to the account for taking charge of the title, credited initially by the credit of account 51172. Finally, the last three paragraphs shall be replaced as follows: "In this case, account 51172 shall be credited by the debit of account 429" Deficits and bets of accountants and administrators " in the light of the order of debits taken against the accounting officer as indicated In the commentary to account 429 ".
12. In Volume I, Volume I, Title 1, Chapter 2, paragraph 5, entitled "Class 5-Financial accounts", after the comment of the account "51175-Unpaid bank cards" is inserted the commentary to the account "51176-TIP unpaid" as follows: " A As in the 51175 account, account 51176 allows for the management of the temporary offset between, on the one hand, the finding of the unpaid TIP (account in the Consolidated Revenue Fund) and, on the other hand, the recognition of the restoration of the debt of the community (account " accountable "). It is debited from the account in the Consolidated Revenue Fund. It is then credited by the debit of the "accountable" account.
13. In Volume I, Volume I, Title 1, Chapter 2, paragraph 5, entitled "Class 5-Financial accounts", after paragraph 58-Internal transfer is added to paragraph 580-Budgetary transactions. In the first sentence of the commentary to account 58, replace "The internal transfer account" with "Budgetary transactions account". The last sentence is completed as follows: " and in any case before the end of the fiscal year. "
14. Volume I, tome I, annex 1 entitled "The plan of accounts developed for municipalities of 500 inhabitants and more":
-account 1338 "Other" is created;
-account 1348 "Other" is created;
-account 13936 " Participations for roads and Networks "is created;
-account 13938" Other "is created;
-account 281311" City Hall "is created;
-Account 281312" School Buildings "is created;
-account 281316" Cemetery Equipment " is created;
-le Account 281318 "Other public buildings" is created;
-account 281561 "rolling stock" is created;
-account 281568 "Other fire and civil defence equipment and tools" is created;
-account 281571 "rolling stock" Is created;
-account 281578 "Other road equipment and tools" is created;
-account 281721 "Plantations of trees and shrubs" is created;
-account 281728 "Other layouts and arrangements" is created;
-the account 281731 "Public buildings" is created;
-account 281732 "Report furniture" is created;
-account 281735 "General installations, layouts, building arrangements" is created;
-account 281738 " Other constructions "Is created;
-Account 281741" Floor Constructions of Others-Public Buildings "is created;
-Account 281742" Floor Constructions of Others-Report Buildings "is created;
-Account 281745" Floor Constructions of Others - General facilities, layouts, arrangements "is created;
-Account 281748" Floor Constructions of Others-Other Construction "is created;
-Account 2976" Other Capital Claims "is subdivided into 29761" Claims for Loan guarantee advances "and 29768" Other capital receivables ";
-Account 407" Conversion differences-Vendors "is created;
-account 4071" Conversion differences-Vendors " is created;
-account 4074 "Conversion differences-Capital providers" is created;
-Account 417 "Conversion differences-Redevables" is created;
-account 44581 "Accounts-Simplified tax system" is created;
-account 44583 " Refund of taxes on sales requested "is created;
-account 44588" Other taxes on turnover to be settled or pending "is created;
-account 445888" Other turnover taxes to be regularized Or pending "is created;
-Account 4677" Conversion differences-Various Accounts Receivable or Payables "is created;
-account 46771" Conversion differences-Miscellaneous Accounts "is created;
-account 46772" Differences in Conversion-miscellaneous accounts "is created;
-account 4714" Revenue to be broken-multi-service city cards "becomes account 4715" Revenue to be ventilated-Multi-service cards ";
-account 473" Expenses outside Canada pending Regulation "is deleted;
-account 47611" Decrease in loans "is created;
-account 47612" Decrease other claims "is created;
-account 47621" Increase in borrowings and assimilated debt " is created;
-the account 47622 "Increase in other debts" is created;
-account 47711 "Increase in loans" is created;
-account 47712 "Increase in other claims" is created;
-account 47721 "Decrease in borrowing and assimilated debt" is Created;
-account 47722 "Decrease other debts" is created;
-account 5111 "unpaid TIP" is deleted;
-account 5116 "Unpaid bank cards" becomes account 5116 "TIP for cashing";
-account 5117 " Unpaid Cheques "becomes Account 5117" Unpaid Values ";
-Account 51172" Unpaid Cheques "is created;
-Account 51175" Unpaid Bank Cards "is created;
-Account 51176" Unpaid TIP " is created;
-Account 51178 "Other unpaid values" is created;
-account 580 "Budgetary transactions" is created;
15. Volume I, Volume I, Annex 2, entitled "Short-term plan of communes with less than 500 inhabitants":
-Account 131 "Grants for Transferable Equipment" is created;
-Account 132 "Capital Grants" is renamed " Non-Transferable Equipment Grants ";
-Account 133" Transferable Equipment Fund "is created;
-Account 1331" DGE "is created;
-Account 1332" Police Fines "is created;
-Account 1336" Road and Network Participations "is created;
-Account 1338" Other "is created;
-Account 134" Equipment Fund "is renamed" Non-Transferable Equipment Fund ";
-Account 1391" Grants "Equipment" is created;
-account 1393 "equipment allocated to equipment" is created;
-account 13931 "DGE" is created;
-account 13932 "Fines de police" is created;
-account 13936 " Participating in roads and networks "Is created;
-account 13938" Other "is created;
-account 2976" Other capital receivables "is subdivided into 29761" Creances for advances in loan guarantees "and 29768" Other locked-in claims ";
-account 407" Conversion differences-Vendors "is created;
-Account 4071" Conversion differences-Suppliers "is created;
-account 4074" Conversion differences-Capital providers "is created;
-account 417" Conversion differences-Redevables "is created;
-account 4181" Redevables-Products not yet billed "is created;
-account 4182" Collectors of stored land stored-Products not yet billed " is created;
-le Account 4286 "Other accrued liabilities" is created;
-account 4287 "Products receivable" is created;
-account 4386 "Other liabilities" is created;
-account 4387 "Products receivable" is created;
-account 44581 " Accounts-Simplified tax system "is created;
-account 44583" Refund of taxes on sales requested "is created;
-account 44588" Other taxes on turnover to be settled or pending " is created ;
-account 445888 "Other taxes on turnover to be regularized or pending" is created;
-account 4486 "Other charges" is created;
-account 4487 "Products receivable" is created;
-account 4677 " Conversion differences-Various Accounts Payable or Accounts Payable "is created;
-Account 46771" Conversion Differences-Miscellaneous Accounts "is created;
-Account 46772" Conversion Differences-Miscellaneous Accounts " is created;
-the Account 4686 "Payload" is created;
-account 4687 "Products receivable" is created;
-account 4714 "Recipes to be ventilated-Multi-service city maps" becomes account 4715 "Revenue to be ventilated-Multi-service cards";
-account 4727 "Advance for purchase of securities" is created;
-account 473 "Expenses outside of settlement" is deleted;
-account 47611 "Decrease in loans" is created;
-account 47612 " Decrease Other claims "is created;
-account 47621" Increase in borrowings and assimilated debt "is created;
-account 47622" Increase in other debts "is created;
-account 47711" Increase in loans " is created;
-le Account 47712 "Increase in other claims" is created;
-account 47721 "Decrease in borrowings and assimilated debt" is created;
-account 47722 "Decrease other debts" is created;
-account 5111 "unpaid TIP" is Deleted;
-account 5116 "Unpaid bank cards" becomes account 5116 "TIP for cashing";
-account 5117 "Outstanding Cheques" becomes account 5117 "Unpaid Values";
-account 51172 "Outstanding Cheques" is created ;
-account 51175 "Unpaid bank cards" is created;
-account 51176 "unpaid TIP" is created;
-account 51178 "Other unpaid values" is created;
-account 518 "Accrued interest" is created;
-account 5186 " Accrued interest payable ";
-account 5187" Accrued interest receivable ";
-account 580" Budgetary transactions ";
-account 6417" Apprenticeship of apprentices ";
-account 6470" Other payroll taxes ";
-account 6479 "Refunds on other payroll taxes";
-account 6480 "Other staff expenses";
-account 6489 "Refunds under the progressive termination compensation fund".
16. In Volume I, Volume II, Title 1, Chapter 2, paragraph 1.1.1 entitled "The definition of chapter", the twelfth paragraph shall be replaced as follows: " - Accounts 70389, 70619, 709, 739, 7419, 748719, 748729 and 762 (in expenditure) which together form a Expenditure chapter entitled "Product Attenuations" and codified 014.
17. In Volume I, Volume III, Annex No 1 entitled "CCAS and CIAS account plan":
-account 2976 "Other capital claims" is subdivided into 29761 "Claims for advances in loan guarantees" and 29768 " Other claims Immobilized ";
-Account 407" Conversion differences-Vendors "is created;
-account 4071" Conversion differences-Suppliers "is created;
-account 4074" Conversion differences-Capital providers "Is created;
-Account 417" Conversion differences-Redevables "is created;
-account 44581" Accounts-Simplified tax system "is created;
-account 44583" Refund of taxes on turnover requested " is created Created;
-account 44588 "Other taxes on turnover to be regularized or pending" is created;
-account 445888 "Other turnover taxes to be regularized or pending" is created;
-account 4677 " Differences Conversion-Various Accounts Payable or Accounts Payable "is created;
-Account 46771" Conversion Differences-Miscellaneous Accounts "is created;
-Account 46772" Conversion differences-Miscellaneous Accounts "is created;
-account 4714" Revenue to be ventilated-Multi-service city maps "becomes account 4715" Revenues to be ventilated-Multi-service cards "is created;
-account 47611" Decrease in loans "is created;
-account 47612" Decrease in other claims " is Created;
-account 47621 "Increase in borrowings and assimilated debt" is created;
-account 47622 "Increase other debts" is created;
-account 47711 "Increase in loans" is created;
-account 47712 " Increase in other claims "is created;
-account 47721" Decrease in borrowings and assimilated debt is created;
-account 47722 "Decrease other debts" is created;
-account 5111 "unpaid TIP" is deleted;
-le Account 5116 "Unpaid bank cards" becomes account 5116 "TIP for cashing";
-Account 5117 "Outstanding Cheques" becomes Account 5117 "Unpaid Values";
-Account 51172 "Unpaid Cheques" is created;
-Account 51175 "Unpaid bank cards" is created;
-account 51176 "unpaid TIP" is created;
-account 51178 "Other unpaid values" is created;
-account 580 "Budgetary transactions" is created;
-account 6417 " Apprenticeship remuneration "is created;
-account 6457" Social contributions related to learning "is created;
-Account 736" Specific taxes and taxes related to service activities " is created.
18. In Volume I, Volume III, Annex No 3 entitled "Account plan for schools":
-account 28121 "Plantations of trees and shrubs" is created;
-account 28128 "Other arrangements and land arrangements" is created ;
-Account 28141 "Floor Constructions of Others-Public Buildings" is created;
-Account 28142 "Floor Constructions of Others-Report Buildings" is created;
-Account 28145 " Floor Constructions of Others-Facilities General, layouts, layouts "is created;
-Account 28148" Floor Constructions of Others-Other Constructions "is created;
-Account 407" Conversion differences-Suppliers "is created;
-account 4071" Differences Conversion-Providers "is created;
-Account 4074" Conversion differences-Capital providers "is created;
-Account 417" Conversion differences-Redevables "is created;
-account 4431" Expenses " is Created;
-account 4432 "Recipes" is created;
-account 4552 "intra-Community VAT" becomes account 4452 "intra-Community VAT due";
-account 44581 "Aaccounts-Simplified tax system" is created;
-le Account 44583 "Refund of sales taxes requested" is created;
-account 44588 "Other taxes on turnover to be settled or pending" is created;
-account 445888 " Other turnover taxes To be regularized or pending "is created;
-Account 4677" Conversion differences-Miscellaneous Accounts Payable or Payable "is created;
-account 46771" Conversion differences-Miscellaneous Accounts "is created;
-account 46772" Conversion differences-Various accounts "is created;
-account 4714" Revenue to be broken "becomes account 4715" Revenue to be broken-multi-service cards ";
-account 476" Conversion differences-Active " is created;
- Account 4761 "Debt reduction" is created;
-account 47611 "Decrease in loans" is created;
-account 47612 "Decrease in other claims" is created;
-account 4762 "Increase in debt" is created;
-le Account 47621 "Increase in borrowings and assimilated debt" is created;
-account 47622 "Increase in other debts" is created;
-account 4768 "Counterbalanced differences by foreign exchange" is created;
-account 477 " Conversion differences-Passive "is created;
-account 4771" Increase in receivables "is created;
-account 47711" Increase in loans "is created;
-account 47712" Increase in other receivables " is created;
-le Account 4772 "Debt reduction" is created;
-account 47721 "Decrease in borrowings and assimilated debt" is created;
-account 47722 "Decrease in other debts" is created;
-account 4778 " Compensated by Exchange coverage "is created;
-account 5111" unpaid "is deleted;
-account 5116" Unpaid bank cards "becomes account 5116" TIP for cashing ";
-account 5117" Unpaid cheques " becomes account 5117 "Unpaid Values";
-Account 51172 "Unpaid Cheques" is created;
-Account 51175 "Unpaid Bank Cards" is created;
-Account 51176 "Unpaid" is created;
-account 51178 "Other Unpaid Values" is created ;
-account 518 "Accrued interest" is created;
-account 5186 "Accrued interest" is created;
-account 5187 "Accrued interest receivable" is created;
-account 580 "Budgetary transactions" is created;
- Account 6417 "Apprentierations of apprentices" is created;
-account 6457 "Learning social contributions" is created;
-account 74716 "Other" is deleted;
-account 74718 "Other" is created;
-account 7718 "Other exceptional products on management operations" is created.
The Director General of Local Communities And the Director General of Public Accounts shall each have responsibility for the execution of this Order, which shall be published in the Official Journal of the French Republic.
Done at Paris, December 28, 2004.
The Minister of the Interior,
of internal security
and local freedoms,
For the minister and delegation :
The general manager
of the local communities,
D. Schmitt
Associate Minister for Budget
and Budget Reform,
Government Spokesperson,
For the Minister and Delegation :
The
Director General of Public Accounts,
J.
Bassers
