27 AOUT 2020. - Arrêté du Collège réuni de la Commission communautaire commune relatif au plan comptable et aux obligations comptables des caisses d' allocations familiales
Le Collège réuni de la Commission communautaire commune,
Vu la loi spéciale du 8 août 1980 de réformes institutionnelles, l'article 20 ;
Vu la loi spéciale du 12 janvier 1989 relative aux institutions bruxelloises, l'article 69, alinéa 2 ;
Vu l'ordonnance du 4 avril 2019 établissant le circuit de paiement des prestations familiales, l'article 16, § 2, alinéa 4;
Vu la proposition du Conseil de gestion des prestations familiales, donnée le 13 février 2020;
Vu l'avis de l'Inspecteur des Finances, donné le 9 mars 2020;
Vu l'avis 67.626/1 du Conseil d'Etat, donné le 14 juillet 2020, en application de l'article 84, § 1er, alinéa 1er, 2°, des lois sur le conseil d'Etat, coordonnées le 12 janvier 1973;
Sur la proposition des Membres du Collège réuni, en charge des Prestations familiales;
Après délibération,
Arrête :
CHAPITRE 1er. - Obligations concernant la tenue d'une comptabilité complète
Article 1er. Pour l'application du présent arrêté, l'exercice comptable débute le 1er janvier et se termine le 31 décembre de chaque année civile.
Art. 2. Les caisses d'allocations familiales tiennent leurs comptes selon un plan comptable. Ce plan comptable est conforme, sur le plan du fond, de la présentation et de la numérotation, au plan comptable minimum normalisé annexé au présent arrêté.
CHAPITRE. 2. - Obligations relatives au contenu des comptes annuels
Art. 3. Pour l'application du présent arrêté, l'arrêté royal du 29 avril 2019 portant exécution du Code des sociétés et des associations est applicable aux caisses d'allocations familiales.
Sans préjudice de l'alinéa 1er, les informations suivantes doivent également être reprises dans les données figurant dans les annexes du schéma complet des comptes annuels, du schéma abrégé des comptes annuels ainsi que du...
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