19 OCTOBRE 2022. - Décret modifiant l'article L1314-1 du Code de la démocratie locale et de la décentralisation en matière de déficit budgétaire et d'utilisation des fonds de réserve ordinaires (1)
Le Parlement wallon a adopté et Nous, Gouvernement wallon, sanctionnons ce qui suit :
Article 1er. L'article L1314-1 du Code de la démocratie locale et de la décentralisation, modifié par le décret du 17 juillet 2018, par l'arrêté du Gouvernement wallon de pouvoirs spéciaux n° 46 du 11 juin 2020 confirmé par le décret du 3 décembre 2020 et par le décret du 24 novembre 2021, est complété par les paragraphes 9 et 10 rédigés comme suit : " § 9. Par dérogation au paragraphe 2, l'exercice propre du service ordinaire des budgets communaux peut présenter un déficit au cours de l'exercice 2023.
Le déficit en 2023 sera au maximum de deux pour cent du total des dépenses ordinaires de l'exercice propre. Il sera calculé lors du budget initial 2023 et de chaque modification budgétaire 2023.
§ 10. Au cours de l'exercice 2023, les fonds de réserve ordinaires, affectés ou sans affectation particulière, peuvent être rapatriés dans l'exercice propre du service ordinaire pour équilibrer cet exercice propre du service ordinaire, comme s'il s'agissait de provisions.
Les fonds sont rapatriés soit dans la fonction ad hoc s'ils ont un usage défini soit dans la fonction " 000 Recettes générales ".
Des provisions peuvent être constituées à partir des montants ainsi rapatriés. "
Art. 2. Le présent décret produit ses effets le 1er septembre 2022.
Promulguons le présent décret, ordonnons qu'il soit publié au Moniteur belge.
Donné à Namur, le 19 octobre 2022.
Le Ministre-Président,
E. DI RUPO
Le Vice-Président et Ministre de l'Economie, du Commerce extérieur, de la Recherche et de l'Innovation, du Numérique, de l'Aménagement du territoire, de l'Agriculture, de l'IFAPME et des Centres de compétences,
W. BORSUS
Le...
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