Comptable public : des obligations de contrôle et de leurs limites

FlickR - Jour 048 - Guillaume BrialonDeux comptables de l’agence régionale d’hospitalisation de Picardie, ont procédé respectivement de 1997 à 1998 et de 2000 à 2002 au paiement de factures relatives au remboursement de frais de restauration de collaborateurs de l’agence, à l’achat de fleurs et de cadeaux offerts à des personnels de l’agence ou à des membres du groupement d’intérêt public et à leur famille à l’occasion de leur cessation de fonctions ou d’événements familiaux.

Par un arrêt en date du 23 avril 2007, la Cour des comptes les a constitué débiteurs envers la caisse de l’agence régionale d’hospitalisation de Picardie respectivement, des sommes de 4.016,19 € et 972,45 €, majorées des intérêts de droit, au motif que les comptables s’étaient abstenus d’exiger, à l’appui des mandats, la production de pièces justificatives attestant du rattachement des dépenses au service.

Ce faisant elle est allée trop loin, estime le Conseil d’Etat. La haute juridiction rappelle la jurisprudence constante ((Cf. CE, Sect., 5 févr. 1971, Balme, n° 71173, Lebon 105.)), selon laquelle « les comptables doivent exercer leur contrôle sur la production des justifications mais alors même qu’il leur appartient, pour apprécier la validité des créances, de donner aux actes administratifs une interprétation conforme à la réglementation en vigueur, ils n’ont pas le pouvoir de se faire juges de leur légalité. »

En l’espèce, le Conseil d’Etat ((CE, 21 octobre 2009, Ministre du budget, des comptes publics et de la fonction publique, n°306960.)) juge « qu’en statuant ainsi, la Cour a mis à la charge des intéressés une obligation de contrôle de la légalité de l’acte administratif à l’origine de ces dépenses qui, ainsi qu’il a été dit plus haut, excède les pouvoirs que les comptables publics tiennent du B de l’article 12 et de l’article 13 du décret du 29 décembre 1962. »

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