Le contrôle des finances publiques
MODE DE REGLEMENT DES DEPENSES PUBLIQUES
(dans un encadré)
Selon l’article L. 2343-1 du CGCT, les comptables publics sont seuls chargés du recouvrement des recettes et du paiement des dépenses publiques, sous leur responsabilité personnelle et pécuniaire.
Le règlement des dépenses est effectué par le comptable public au vu de mandats émis par l’ordonnateur, soit le maire qui, en vertu de l’article L2342-1 du CGCT, peut seul émettre des mandats.
Aux termes de l’article D.2342-5 du C.G.C.T., les dépenses ne peuvent être acquittées que sur les crédits ouverts à chacune d’elles.
1/ L’engagement de la dépense
C’est l’acte juridique qui est généré par une délibération, une décision, un bon de commande. Hormis les dépenses de personnel, les annuités d’emprunt et les opérations pour ordre, toute dépense doit faire l’objet d’un engagement.
Avant la validation de l’engagement par le service financier de la commune, celui-ci vérifie par chapitre et par chapitre/service l’existence de crédits suffisants.
2/ La liquidation ou « bon à être payé »
C’est l’étape où une facture de fournisseur est présentée au service concerné qui confirme que la prestation a bien été accomplie.
3/ Le mandatement
L’envoi au centre des finances publiques d’un mandat émis pour chaque dépense se fait par bordereau signé par l’ordonnateur ou l’élu délégué désigné par ses soins.
4/ Le contrôle préalable de la dépense par le comptable
Avant de procéder au paiement d’une dépense, la réglementation exige que soient fournies certaines pièces justificatives. La liste des pièces ainsi demandées, à l’appui des mandats de paiement, est désormais détaillée, pour chaque catégorie de dépense, à l’annexe 1 de l’article D 1617-19 du CGCT.
Dans le cadre du contrôle hiérarchisé des dépenses effectuées par le centre des finances publiques, certains mandats sortent aléatoirement pour contrôle. Par contre, les dépenses découlant d’un marché public sont systématiquement contrôlées.
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