Chronique des finances publiques hospitalières (2)

FlickR - Jour 048 - Guillaume BrialonDans le prolongement de la première partie de la chronique, les présents développements entendent compléter, dans la mesure du possible, le précédent panel de jurisprudences financières portant sur la gestion des établissements publics hospitaliers. A la suite de la dernière publication, une demande légitime m’a été adressée à l’usage des profanes – et des chefs de pôle (ce qui n’est pas incompatible) – dans la perspective de comprendre de manière schématique les grands principes du droit budgétaire et la terminologie des termes employés tels que « gestion de fait », « caractère libératoire », « titre légal », etc., ce qui sera prochainement fait.

Cela étant précisé, et pour revenir au sujet qui nous occupe, s’agissant du contrôle de l’exactitude de la liquidation, il est permis de citer un jugement du 5 juin 2008 ((CRC Corse, 5 juin 2008, Centre hospitalier d’Ajaccio, n°07-111.)) :

« Attendu qu’à l’appui du mandat de paiement n°202229 6 du 22 mars 2004 sont jointes la copie d’un devis et de la lettre du prestataire demandant le paiement d’un acompte de 4.819,88 € représentant 50% du montant du devis plus les taxes, pour la location du hall d’exposition Tino Rossi pour la journée du 29 avril 2004 (montant HT 7.360 €) et de la salle Sampiero Corso pour la journée du 17 mai 2004 (montant HT 700 €) ;

Attendu que le second mandat de paiement au prestataire, n° 208596 6 en date du 30 septembre 2004 et concernant le paiement du solde, est établi pour un montant de 9.639,76 €, selon la facture jointe (n°661/4067 du 13 avril 2004), soit la totalité de la somme initialement demandée, sans que la déduction de l’acompte de 50% versé par le mandat n°202229 6 du 22 mars 2004 ait été faite ;

Attendu, d’une part, que l’article 33 du décret n° 62-1587 du 29 décembre 1962 dispose que  » les paiements ne peuvent intervenir avant, soit l’échéance de la dette, soit l’exécution du service  » ; qu’en conséquence, une telle prestation ne peut être assortie du versement d’un acompte, sauf s’il s’agit d’un paiement partiel définitif ; que, d’autre part, en ne déduisant pas le premier paiement de 50% de la facture définitive, même s’il s’avère que l’indication du montant de l’acompte versé a été omis sur ladite facture, le comptable a procédé à tort au paiement de la somme de 4.819,88 € ; […]

Attendu qu’en réponse à l’injonction, le comptable reconnaît que la somme de 4.819,88 € a bien fait l’objet d’un double mandatement au profit de la CCI de Corse-du-Sud ; qu’il indique avoir donc demandé l’émission d’un titre de recette de 4.819,88 € à son encontre ;

Attendu que la simple demande d’émission d’un titre de recette effectuée auprès de l’ordonnateur ne saurait valoir preuve du reversement de la somme en cause dans la caisse de l’établissement hospitalier ; qu’il y a donc lieu de constituer M. Jean L. débiteur de la somme de 4.819,88 € envers le centre hospitalier d’Ajaccio. »

S’agissant de l’incompétence de l’auteur de l’acte, ce dernier sur lequel repose la validité des paiements doit naturellement avoir été compétemment pris par son auteur. Alors même que l’acte en question était un décret étendant les compétences des agences régionales de l’hospitalisation, ce qui relevait de la seule compétence du législateur, la responsabilité du comptable n’est pas mise en jeu ((C. comptes, 26 septembre 2007, Agence régionale hospitalière Ile de France, Rev. Trésor 2009, p. 209 et obs. Lascombes et Vandendriessche.)).

Si le comptable n’est pas fondé à apprécier la légalité interne des actes justifiant les dépenses, il est juge de leur légalité externe, qui porte notamment sur la compétence de l’organe ayant pris la décision ((CRC Alsace, 3 avril 2008, Hôpitaux universitaires de Strasbourg, n°J2008-0010.)).

Il y aurait également beaucoup à dire sur les pièces justificatives. Elles doivent être toutes présentes. Elles doivent être valides. Il ne peut s’agir que d’originaux. La vigilance du comptable est attirée sur la clarté et la précision desdites pièces.

Ci-après un exemple particulièrement représentatif d’une contradiction de pièces qui n’aurait pas dû échapper à la vigilance du comptable ((CRC Franche-Comté, 3 mai 2007, Hôpital de Champagnol, n°J2007-0056.)) :

« Attendu qu’au vu du mandat n° 5359 du 3 juin 2003, Monsieur Guy C. a payé au Docteur Jean-François D. une somme de 249,12 € pour le remboursement des frais de déplacement exposés par ce praticien pour sa participation à un enseignement post universitaire de rhinologie organisé du 6 au 8 mars 2003 à Nancy ;

Attendu que ces frais de déplacements ont été liquidés et mandatés en application du décret n°90-437 du 28 mai 1990 (…) ;

Attendu qu’aux termes de l’article 49 du décret n°90-437 du 28 mai 1990, (…) ;

Attendu que les pièces justificatives produites à l’appui du mandat susmentionné, à savoir l’ordre de mission établi par le directeur de l’hôpital, l’état des frais de déplacement signé par le médecin et vérifié exact par le directeur et les reçus d’autoroute produits par le médecin, présentaient des incohérences ; qu’en effet, alors que l’ordre de mission mentionnait un déplacement à Nancy, les reçus d’autoroute font apparaître que le 6 mars 2003, le Docteur D. est allé à Chatillon-Laborde, en région parisienne, par l’autoroute A5  et que le 8 mars 2003, il a repris l’autoroute A6 à Fontainebleau ; […]

Attendu qu’à l’appui de sa réponse (…), le successeur de Monsieur Guy C. a produit une attestation du directeur de l’hôpital « [confirmant] après vérification des document en [sa] possession qu’une confusion s’est faite entre différents ordres de mission et que le déplacement effectué par Monsieur Jean-François D. les 13 et 14 mars correspond à sa participation à une formation à Melun » ;

Attendu que l’attestation produite est incohérente avec l’ordre de mission établi en 2003 par le directeur de l’hôpital qui, comme indiqué précédemment, mentionnait un déplacement à Nancy les 7 et 8 mars 2003 ;

Attendu que, par courrier susvisé du 23 mars 2007, transmis le même jour par télécopie, Monsieur Guy C. a adressé au commissaire du Gouvernement près la chambre régionale des comptes de Franche-Comté la copie du « diplôme de participation », établi par le président et le secrétaire d’une association dénommée S.L.N.D.S., certifiant que le docteur Jean-François D. « a participé au cours de rhino-chirurgie organisé par l’association (…) les 7 et 8 mars 2003 à la clinique Les Fontaines, à Melun » ; […]

Attendu, au surplus, que le diplôme de participation produit par Monsieur Guy C., qui fait état d’une formation organisée à Melun les 7 et 8 mars 2003, est incohérent avec l’ordre de mission établi en 2003 par le directeur de l’hôpital qui, comme indiqué précédemment, mentionnait un déplacement à nancy les 7 et 8 mars 2003 ; qu’il est également incohérent avec l’attestation établie par le directeur de l’hôpital et produite en son nom par le successeur de Monsieur Guy C. qui fait état d’une formation organisée à Melun les 13 et 14 mars 2003 ; »

Le juge des comptes est compétent pour connaître des opérations relatives à des deniers privés réglementés ((C. comptes, 13 décembre 1949, Asile d’aliénés de Beauregard à Bourges, Rec. C. comptes 52. CE 6 avril 2001, Le Gall et Trumel, n°198501.)). Leur maniement irrégulier peut du reste déboucher sur la constitution des manutenteurs en gestion de fait ((C. comptes, 23 avril 1991, référés n°5704 à 5706, Rec. C. comptes 255. C.comptes, 7 juillet 2003 et 14 octobre 2004, CH Esquirol à Saint-Maurice, Rev. Trésor 2004, 389. CRC Haute-Normandie, 2 octobre 1986, Mme Delaquaize et M. Evrard, CH de Bernay, Rec. C. comptes 127.)). En gestion patente, le juge sanctionnera toute manquement en monnaie affectant ces derniers ((CRC Ile de France, 4 septembre 2007, Centre hospitalier spécialisé Roger-Prévot à Moisselles, n°07-0455J, Rev. Trésor 2008. p. 260.)), quelle que soit son origine, c’est-à-dire y compris si le comptable n’a pas effectué les diligence nécessaires pour assurer la rentrée des recettes, pra exemple s’il a laissé prescrire les arrérages correspondant à des titres au porteur ((CRC Franche-Comté, 14 janvier 1993, Hôpital de Gray, rec. C. comptes 9.)).

Enfin, la prescription quadriennale peut être opposée par une personne publique aux créances que détient sur elle une autre personne publique. Il appartient donc au comptable de la personne publique créancière de prendre les actes interruptifs de prescription nécessaires, faute de quoi sa responsabilité sera engagée ((Par exemple, CRC Bretagne, 11 avril 2008, Maison de retraite Saint-Yves à Pont-Croix, n°2008-038, Rev. Trésor 2008, p. 679.)).

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