28 JANVIER 2021. - Arrêté du Gouvernement portant fixation de la date d'entrée en vigueur du décret du 25 janvier 2021 modifiant le décret communal du 23 avril 2018
Le Gouvernement de la Communauté germanophone,
Vu le décret du 25 janvier 2021 modifiant le décret communal du 23 avril 2018, l'article 90;
Vu l'avis de l'inspecteur des Finances, donné le 25 janvier 2021;
Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, l'article 3, § 1er;
Vu l'urgence;
Considérant que l'urgence est motivée par le fait que les deux communes de Lontzen et Raeren, après avoir achevé avec succès une phase de test dans le courant de l'année 2020, doivent désormais appliquer, à compter du 1er janvier 2021, les règles comptables énoncées dans le décret du 25 janvier 2021 modifiant le décret communal du 23 avril 2018, au moyen d'un nouveau système informatique; qu'il n'est pas approprié d'utiliser, au cours d'un même exercice comptable, deux instruments juridiques et deux systèmes informatiques différents dans la comptabilité journalière d'une commune, sous peine de perdre la cohérence et la comparabilité des données financières au cours d'un exercice comptable; que l'efficacité opérationnelle des processus quotidiens de comptabilité et de paiement au sein des communes ne doit pas être compromise; que le processus de gestion du changement initié en 2020 au niveau du personnel communal puisse être achevé rapidement et de manière cohérente par...
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