16/05/1863
03/04/2008
DGCP
Direction générale de la comptabilité publique
France. Ministère de l’Économie et des Finances. Direction générale de la comptabilité publique (1863-2008)
La genèse
L'Ancien Régime ne pratique pas la centralisation comptable : recettes et dépenses de l'Etat peuvent être confiées à des gestionnaires privés. Après 1789, l'Assemblée nationale constituante, formulant le voeu qu'il soit présenté un plan d'organisation et de direction du trésor national (décret du 4 septembre 1790), décide que l'administration du Trésor public n'appartiendra à aucun département du ministère (décret des 17-30 mars 1791, art. 1er).
Un bureau central de la comptabilité est donc créé sous l'autorité d'un comité de trésorerie (décret des 18-30 mars 1791). Il travaille en relation avec les directoires des départements et les commissaires de la Trésorerie nationale. Il est chargé de la vérification des comptabilités et de leur arrêté définitif, après promulgation des décrets d'apurement par l'Assemblée nationale, à laquelle ces comptes sont adressés toutes les quinzaines (décret du 8-12 février 1792). Désormais les impôts sont établis par des lois, mais sans qu'existe pour autant une véritable autorisation des dépenses et des recettes réalisant l'idée de budget.
Le Consulat supprime les fonctions de commissaires de la Trésorerie nationale et intègre le Trésor public dans l'administration des finances (arrêté du 21 janvier 1800, art. 1er). Chargé de la gestion de toutes les recettes journalières et de détail et des dépenses de toutes les parties de l'administration, le Trésor public se compose alors de sept bureaux dont un bureau central de comptabilité.
En 1801 est créé un portefeuille de ministre du Trésor public, chargé des fonctions exercées précédemment par le directeur du Trésor public sous la responsabilité du ministre des finances (arrêté du 27 septembre 1801). Ce ministre du Trésor crée la Caisse de service du Trésor, destinée à assurer la compensation des mouvements de fonds entre toutes les caisses des agents du Trésor, payeurs spécialisés et receveurs généraux (décret du 16 juillet 1806). Le compte courant ouvert à chacun de ces agents auprès de la Caisse de service fonde le principe de l'unité de caisse.
1814-1863 : la division de la comptabilité générale des finances
Dès 1814, les ministères des Finances et du Trésor sont réunis en une seule administration centrale. Avec la résolution de mettre fin aux irrégularités de gestion, l'administration du Trésor est réorganisée en cinq divisions, dont une division de la comptabilité générale, et autour d'une seule caisse, la caisse centrale et de service (ordonnances des 18 novembre 1817 et 16 septembre 1818). Un bureau central gère la situation générale des finances, sous la responsabilité du ministre, secrétaire d'Etat des finances (arrêté du 16 septembre 1818).
Selon l'ordonnance du 6 février 1828, trois subdivisions de l'administration centrale du ministère des finances sont chargées des principales attributions budgétaires. L'administration des revenus publics regroupe les activités qui intéressent l'assiette, la répartition et le recouvrement des contributions et revenus publics. La direction du mouvement général des fonds doit s'attacher à l'application des ressources aux besoins, au contrôle et à la mise en paiement des ordonnances, et à la liquidation des frais de trésorerie. Enfin, la direction de la comptabilité générale des finances centralise notamment la situation générale de l'administration des finances et des budgets, ainsi que le contrôle et la surveillance de la gestion des comptables.
1863-2008 : la direction générale de la comptabilité publique (DGCP)
Le principe de la séparation des ordonnateurs et des comptables est établi par le décret du 31 mai 1862 (art. 14), codification de l'ensemble des règles de la comptabilité publique. L'autonomie du Trésor est assurée, tandis que la direction de la comptabilité générale devient direction générale de la comptabilité publique (décret du 16 mai 1863, complété par le décret du 10 janvier 1913). Au plan local, les fonctions de receveur général des finances (recettes) et de payeur (dépenses) sont fusionnées pour donner naissance au trésorier-payeur général (décret du 21 novembre 1865).
La répartition des missions entre les services réserve la préparation du budget de l'État au directeur général de la comptabilité publique, qui rédige le texte du projet de loi à soumettre aux délibérations du Conseil d'Etat et prépare le projet de loi du règlement définitif du budget de chaque exercice, ainsi que le compte définitif des recettes. Il concourt également, avec le directeur du Mouvement général des fonds, à la surveillance de la gestion des comptables (arrêté du 16 décembre 1869).
Le processus de règlement du contrôle de l'engagement de la dépense publique n'est effectif qu'à l'issue de la Première Guerre mondiale, via la création de la direction du Budget et du Contrôle financier, à partir du Bureau central et du budget de la Comptabilité publique (1919) et la mise en oeuvre du contrôle des dépenses engagées (1922). Cette réorganisation fonctionnelle recentre la nouvelle direction de la comptabilité publique sur sa vocation comptable.
Redevenue direction générale (décret du 2 novembre 1998), elle a vocation à assurer le pilotage du réseau du Trésor public. Dans sa fonction de caissier de l'Etat, elle exécute, avec certains services des directions générales des Impôts, des Douanes et des Droits indirects, les ressources et les charges budgétaires de l'Etat (loi du 1er août 2001, art. 6 et 9). Elle élabore, en liaison avec la direction du budget les règles, les méthodes et les systèmes d'information, budgétaires et comptables de l'Etat, nécessaires à la mise en œuvre de la loi organique du 1er août 2001 (décret du 10 mars 2003, art 2). Depuis le 1er janvier 2007, la DGCP a des compétences en matière domaniale, exercées par le Service France Domaine (décret n° 2006-1792 du 23 décembre 2006).
Par l'intermédiaire du trésorier-payeur général de région, elle participe à la maîtrise de l'exécution des lois de finances, en assurant le contrôle financier auprès des autorités administratives déconcentrées, et en assistant le ministre chargé du budget dans la mise en œuvre des mesures destinées à prévenir une détérioration de l'équilibre budgétaire (décret du 27 janvier 2005).
En 2008, la DGCP fusionne avec la direction générale des impôts en une direction générale des finances publiques (décret du 3 avril 2008).
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