Arrêté royal portant exécution de l'article 109/1 de la loi du 22 mai 2003 portant organisation du budget et de la comptabilité de l'Etat fédéral, déterminant les modalités et le montant de l'amende ainsi que les causes de justification du retard dans la transmission des comptes au ministre du Budget, de 6 mars 2020
Article 1er. Le présent arrêté s'applique aux services visés à l'article 2, 2° à 4° de la loi du 22 mai 2003 portant organisation du budget et de la comptabilité de l'Etat fédéral.
Art. 2. Le montant de l'amende infligée aux services visés à l'article 1, en cas de retard dans la transmission de leurs comptes au ministre du Budget par l'intermédiaire de leur ministre de tutelle ou à défaut par l'organe de gestion, s'élève à 2.500 euros par trimestre de retard entamé.
Pour l'application de l'amende
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la période de retard commence à la date visée à l'article 109/1 de la loi du 22 mai 2003 portant organisation du budget et de la comptabilité de l'Etat fédéral;
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la période de retard se termine le lendemain du jour où le ministre du Budget reçoit les comptes de l'exercice comptable concerné, via le Ministre de tutelle ou à défaut l'organe de gestion.
Art. 3. Le ministre du Budget inflige l'amende sur proposition de la direction générale Comptable Fédéral/Procurement, qui convoque le service en cas de retard dans la transmission des comptes au préalable pour entendre ou recevoir les causes de justification visées à l'article 4.
Art. 4. Les causes de justification du retard non imputables aux organismes permettant de ne pas appliquer l'amende sont :
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la force majeure;
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le retard dans la transmission des comptes imputable au ministre de tutelle.
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l'année comptable de transition, pour le service qui doit soumettre ses comptes, par l'intermédiaire de son ministre de tutelle ou à défaut de l'organe de gestion, au ministre du Budget pour la première fois. Dans ce cas, une amende ne sera pas appliquée pour le premier...
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