2008
France. Secrétariat général des ministères chargés de l'écologie, du développement durable, de l'énergie, du logement, de l'égalité des territoires et de la ruralité. Direction des affaires financières (2008-....)
France. Secrétariat général des ministères chargés de l'écologie, du développement durable, de l'énergie, du logement, de l'égalité des territoires et de la ruralité. Service des affaires financières (2008-....)
Décret n° 2008-680 du 9 juillet 2008 (NOR : DEVK0815768D) portant organisation de l'administration centrale du ministère de l'écologie, de l'énergie, du développement durable et de l'aménagement du territoire (art.2).
Arrêté du 9 juillet 2008 (NOR: DEVK0815773A) portant organisation de l'administration centrale du ministère de l'écologie, de l'énergie, du développement durable et de l'aménagement du territoire (art.2)
Le service des affaires financières (SAF) exerce les fonctions de payeur pour l’administration centrale et de prestataire des marchés du Secrétariat général. De plus, le SAF passe tout type de marchés : fournitures courantes, travaux, services ou prestations intellectuelles. Il apporte son appui pour la formation de responsables des marchés des directions d’administration centrale. Le SAF est aussi en charge des procédures d’achat du secrétariat général en liaison avec les services programmeurs : en leur apportant un conseil dans l’expression de leurs besoins, en déterminant les procédures d’achat et en élaborant les documents administratifs assurant le respect des mesures de publicité et de mise en concurrence, en suivant l’exécution administrative et financière des marchés en liaison avec le bureau de la comptabilité et le service programmeur. Il apporte conseil et assistance aux directions générales pour la préparation et la passation des marchés les concernant.
Le projet de loi de finances (PLF) représente chaque année un important travail pour le SAF sur le plan stratégique ainsi que la mobilisation d’un réseau d’agents bien structuré et des procédures et outils parfaitement maîtrisés à tous les échelons. D’autant que plusieurs exercices sont à mener de front : préparer le budget de l’année suivante pendant l’été (loi de finances initiale), rendre compte de l’exécution du budget de l’année précédente au printemps (loi de règlement) et, au moins une fois par an à l’automne, modifier le budget en cours d’exécution pour tenir compte des imprévus (loi de finances rectificative). Ces documents budgétaires représentent plusieurs milliers de pages, préparées par un réseau de contributeurs spécialisés dans les directions qui les rédigent à partir des informations budgétaires et fiscales qu’ils ont rassemblées sur les politiques mises en œuvre par les services et les établissements qui relèvent du ministère. S’y ajoute, tous les trois ans, la préparation du budget triennal. Par ailleurs, il faut intégrer les décisions prises par le Gouvernement pour financer ces politiques, voulues par le ministre sur la base des données et des avis transmis par les services et le SG. L’enjeu est d’assurer la sécurité budgétaire en élaborant les différentes lois de finances et en les livrant en temps et en heure à la direction du budget du ministère des Finances.
Élément d’appréciation essentiel pour les marchés financiers sur lesquels la France a besoin d’emprunter, la qualité des opérations financières doit être irréprochable. Le SAF est le garant du respect des normes comptables fixées par le ministère du Budget, sous le contrôle de la Cour des comptes, agent certificateur des comptes de l’État. Il mène des démarches de contrôle interne comptable et de maîtrise des risques budgétaires pour adapter le budget du ministère aux échéances à venir.
La direction des affaires financières comprend :
– une sous-direction du budget et des contrôles (BC) ;
– une sous-direction des marchés et de la comptabilité (MC).
Le chef de service des affaires financières est assisté d’un adjoint, chef de service.
La sous-direction du budget et des contrôles
Cette sous-direction, en liaison avec les directions d’administration centrale et les responsables de programme :
- prépare les projets de loi de finances et les arbitrages budgétaires et assure la coordination de tous les travaux associés au domaine budgétaire et fiscal.
- assure le suivi et le contrôle de l’exécution budgétaire, en lien avec le contrôleur budgétaire et comptable du ministère. Elle établit la comptabilité d’analyse des coûts des programmes et le suivi de la performance dans les documents budgétaires.
- effectue l’analyse de l’exécution des lois de finances pour la Cour des comptes et la production des documents nécessaires à l’élaboration de la loi de règlement. Elle participe à la préparation des projets de loi portant diverses dispositions d’ordre économique et financier.
- assure la coordination et le suivi des moyens consacrés aux contrats de plan État-région ainsi qu’à l’outre-mer.
- anime le réseau des correspondants budgétaires et fiscaux du ministère.
Elle est chargée, au titre de la fonction de commissaire du Gouvernement exercée par le secrétaire général auprès de l’Agence de l’environnement et de la maîtrise de l’énergie, de la tutelle financière et budgétaire de l’agence.
Elle assure le pilotage du contrôle interne comptable dans l’ensemble des services du ministère, en lien avec le département comptable ministériel.
Elle élabore, met en œuvre et actualise le Plan d’action ministériel (PAM)
Elle coordonne les travaux du contrôle interne comptable avec les missions d’audit ministérielles. Elle réalise des contrôles comptables de deuxième niveau.
Elle est maître d’ouvrage des formations au contrôle interne comptable.
Elle anime le réseau des correspondants du contrôle interne comptable dans les services. Elle est chargée de la tenue de la comptabilité de l’ordonnateur principal et participe à ce titre aux travaux de certification des comptes. Elle élabore les règles et procédures comptables et la documentation des services.
Elle élabore les textes de désignation des ordonnateurs secondaires, les textes portant création des régies d’avances et de recettes, la nomination des régisseurs.
Elle est le correspondant du ministère pour la Cour des comptes et le représentant de l’ordonnateur principal délégué pour le compte de commerce des parcs et ateliers de l’équipement.
Elle est responsable de l’animation de la fonction comptable ministérielle ; elle anime le réseau des responsables comptables.
La sous-direction du budget et des contrôles comprend :
– le bureau de la synthèse budgétaire ;
– la mission du contrôle interne comptable ;
– le bureau de la réglementation financière et des contrôles.
La sous direction des marchés et de la comptabilité
La sous direction des marchés et de la comptabilité assure la préparation, la passation et la notification des marchés du Secrétariat général et des marchés mutualisés pour le compte du ministère. Elle assure les fonctions d’ordonnateur principal délégué du Ministre et la tenue des régies d’avances et de recettes qui pourraient être créés.
La sous direction des marchés et de la comptabilité comprend :
– le bureau des marchés ;
– le bureau de la comptabilité de l’administration centrale.
C’est en 2008 qu’a été créé le service des Affaires financières, lors de la création du Secrétariat général du ministère de l’Écologie, du Développement durable et de l’Énergie, et de la fusion des ministères chargés de l’Équipement et de l’Environnement.
Le service hérite des missions de la sous-direction des Affaires financières de l’ancienne direction des Affaires financières de l’Administration générale qui se retrouvent dans la sous-direction du budget et des contrôles. Quant à la gestion des marchés, cette mission a été centralisée au sein de la sous-direction des marchés et de la comptabilité, auparavant cette fonction était gérée en interne par des cellules spécifiques aux différentes entités du ministère.
Ce service devient une direction en 2016.
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