The ordinance, taken in accordance with the Finance Law of December 30, 2021 for 2022, creates a unified jurisdiction regime for the responsibility of public managers and managers of bodies governed by the Social Security Code, which will take effect on the 1st.er January 2023.
The objective is to remedy the limits of the current liability regimes for authors and accountants and to give public officials the means to act responsibly and confidently, in accordance with the decision resulting from the 5.e Interministerial Committee for Public Transformation (CITP) of February 5, 2021.
The new regime put in place tends to:
- more effectively sanction public managers who, for a violation of the rules for the execution of revenues and expenses or the management of public property, he made a serious mistake causing significant financial damage;
- limit the penalty for purely formal or procedural defects that now must come under a logic of managerial responsibility;
- modernize other crimes to which those subject to the Budget and Financial Discipline Court (CDBF) are currently responsible, in particular the bad management and unfair advantage, and also the specific regime of real management.
These crimes, applicable to officials or contract personnel, will be sanctioned by fines limited to six months’ pay where one month for formal offences. They will be pronounced by the judge in an individualized way and proportionate to the seriousness of the alleged facts, to the possible reiteration of the prohibited practices and, if necessary, to the importance of the damage.
Jurisdiction unit in charge of the repression of these defects in the first instance it will be the litigation chamber of the Court of Accountsincluding members of the Court and, for the first time, magistrates of the chambers of regional and territorial accounts.
In addition, a Court of Financial Appeal, chaired by the First President of the Court of Auditors, will be established, composed of four Councilors of State, four senior advisers of the Court of Auditors and two qualified personalities. The appeal will be suspensive. Finally, the Council of State stops the court of cassation.
U criminal reporting options will be extended To the authorities that had the power to take the Budget and Financial Discipline Court will now be added:
- the representatives of the State in the department;
- the directors of public finances in the region or in the department, for what is not related to the services of the State;
- the heads of department of the general inspectorates of the State;
- auditors of organizations subject to the control of financial courts.
All the various personal and pecuniary liability regimes for existing accountants are repealed.
him essential principle of separation between the computer and the accountant and also the tasks of control incumbent on the accountants are reaffirmed. In addition, the procedure for the requisition of an accountant from the authorization, which allows the former to play full-time his role as the guardian of public funds, and to propose a mechanism to solve the blockages, is enshrined in the law .
Measures to simplify and harmonize procedures complete the text. These measures will make it possible to trace the consequences of the reform to the other missions of the financial jurisdictions, especially in the territories, to facilitate the transmission of references and to give a better account of the activities of these jurisdictions.
In the overseas collectivities governed by article 74 of the Constitution and in New Caledonia, the abolition of the personal and pecuniary responsibility of public accountants will be subject to an organic law.