Decreet tot wijziging van artikel L1314-1 van het Wetboek van de plaatselijke democratie en de decentralisatie inzake begrotingstekort en gebruik van de gewone reservefondsen, de 19 octobre 2022
Artikel 1. Artikel L1314-1 van het Wetboek van de plaatselijke democratie en de decentralisatie, gewijzigd bij het decreet van 17 juli 2018 en bij het besluit van de Waalse Regering van bijzondere machten nr. 46 van 11 juni 2020, bevestigd bij het decreet van 3 december 2020 en bij het decreet van 24 november 2021, wordt aangevuld met de paragrafen 9 en 10, luidend als volgt: " § 9. In afwijking van paragraaf 2 mag het eigenlijk werkingsjaar van de gewone dienst van de gemeentelijke begrotingen in het boekjaar 2023 een tekort vertonen.
Het tekort in 2023 zal maximaal twee procent van de totale gewone uitgaven van het eigenlijk werkingsjaar bedragen. Het zal bij de oorspronkelijke begroting 2023 en bij elke begrotingswijziging 2023 worden berekend.
§ 10. Tijdens het boekjaar 2023, kunnen de gewone reservefondsen, die bestemd zijn of die geen bijzondere bestemming hebben, teruggeboekt worden naar het eigenlijk werkingsjaar van de gewone dienst om bedoeld eigenlijk werkingsjaar van de gewone dienst naar een evenwicht te brengen, alsof het om voorzieningen ging.
De fondsen worden teruggeboekt, hetzij naar de ad hoc functie indien ze een omschreven gebruik hebben, hetzij naar de functie "000 Algemene ontvangsten".
Provisies kunnen worden aangelegd uit de aldus teruggeboekte bedragen.".
Art. 2. Dit decreet heeft uitwerking met ingang van 1 september 2022.
Handtekening
Kondigen dit decreet af, bevelen dat het in het Belgisch Staatsblad zal worden bekendgemaakt.
Namen, 19 oktober 2022.
De Minister-President,
E. DI RUPO
De Vice-Minister-President en Minister van Economie, Buitenlandse Handel, Onderzoek, Innovatie, Digitale Technologieën, Ruimtelijke Ordening, Landbouw, het "IFAPME", en de...
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