22 janvier 1790
26 octobre 1795
France. Comité de Liquidation (1790-1795)
- décret du 22 janvier 1790 qui ordonne la séparation de la dépense courante de la dépense arriérée, établit un comité de Liquidation et détermine ses fonctions pour opérer successivement la liquidation de la dette publique.
- décret du 17 juillet 1790 qui détermine les pouvoirs et les fonctions du comité de Liquidation.
- décret du 22 novembre 1790 concernant les fonctions du comité de Liquidation relativement à la liquidation de la dette publique.
- décret du 30 décembre 1790 relatif à l'établissement du bureau général de Liquidation.
- décret du 13 octobre 1791 portant établissement de sept comités, dont un comité de Liquidation.
- décret du 15 octobre 1791 sur l’organisation des comités de l’Assemblée.
- décret du 5 décembre 1791 sur l’organisation des comités de finances et des Domaines.
- décret du 13 décembre 1791 qui fixe le nombre des commis du comité de Liquidation et le montant de leur traitement.
- décret du 2 octobre 1792 sur la formation des comités, dont un comité de Liquidation.
- décret du 14 décembre 1792 relatif aux membres du comité de Liquidation de l’Assemblée législative et autres personnes inculpées.
- décret du 12 mai 1793 qui ordonne que toutes les demandes en pensions seront renvoyées au comité de Liquidation.
- décret du 16 messidor an III qui établit un comité de Liquidation.
- décret du 29 messidor an III relatif aux nouvelles attributions du comité de Liquidation.
Le comité est initialement formé de douze membres issus du comité des Finances (décret du 22 janvier 1790) : le baron d’Harambure, Mathieu de Rondeville, l’abbé Gouttes, le duc d’Aiguillon, l’abbé de La Salcette, le comte de Croix, le marquis de La Coste, Dubois de Crancé, Volfius, Biaille de Germon, Marquis et Couderc. Le comité de Liquidation est organisé en sections correspondant aux organes et aux institutions concernés.
L’Assemblée législative étend à 24 le nombre de membres du comité de Liquidation, élus pour trois mois et renouvelés par moitié. Le résultat du scrutin est annoncé à l’Assemblée dans sa séance du 24 octobre 1791 : Amy, Pyrot, Delaporte, Froudière, Debranges, Baffoigne, Faye, Ferrière, Hennequin, Letellier, Nau, Ramel, Soret, Adam, Jard-Panvillier, Rivoalan, Treillard, Lindet, Lucy, Méricamp, Claye, Gélin, Anseaume et Robouam.
En vertu du décret du 13 décembre 1791, 12 commis sont attachés au comité à partir du 1er novembre 1791 ; ils sont répartis en 4 groupes de 3 et affectés, le premier, au comité en général, le second, au département de l’Arriéré, le troisième, au département des Pensions et offices militaires, et le quatrième, à celui des Offices de judicature et municipaux.
Lors du renouvellement du comité du 8 mars 1792, les députés suivants sont élus : Lindet, Baffoigne, Gelin, Jard-Panvillier, Lucy, Amy, Ramel, Nau aîné, Faye, Claye, Theule, Soret, Courtois, Philibert, Lostalot, Ménard, Morel, Sanslaville, Jolly l’aîné, Dherbez-Latour, Richard, Auguis, Carret et Paganel ou Alleaume (« ayant un égal nombre de voix, le plus jeune est premier suppléant »)
Le 7 novembre 1792, le comité, pour accélérer ses opérations, décide de se diviser en six sections, correspondant à la division déjà établie dans les bureaux de la Liquidation :
Section des Offices de judicature : 5 membres
Section des Pensions : 5 membres
Section des Offices militaires et de finances et des brevets de retenue : 4 membres
Section de l’Arriéré des départements : 4 membres
Section des Créances ecclésiastiques : 4 membres
Section des Jurandes et des greffes domaniaux : 2 membres
Chaque section s’occupe du travail qui lui est confié, sauf à en faire le rapport au comité général et à ne présenter aucun projet de décret à la convention sans l’avoir communiqué au comité.
Le comité arrête, en outre, qu’il se rassemblerait trois fois par semaine : le lundi pour entendre les rapports de la section des Offices de judicature et celle des Offices militaires et de finances ; le mercredi pour entendre les rapports de la section des Pensions, de celle des Jurandes et des greffes domaniaux ; le vendredi pour les sections de l’Arriéré des départements et des Créances ecclésiastiques.
La Convention reconduit le comité, avec le même nombre de membres, jusqu’à sa suppression le 7 fructidor an II. Lors du renouvellement du 28 janvier 1793, la composition des sections est la suivante :
Section des Offices de judicature : Lesterpt-Beauvais, Ruelle, Lemoyne, Bresson et Faoyle
Section des Pensions : Jard-Panvillier, Le Carpentier, Pottier, Voulland et de La Haye
Section des Offices militaires et de finances et des brevets de retenue : Marquis et Bordas
Section de l’Arriéré des départements : Richard, Poulain, Bissy et Boissy-d’Anglas
Section des Créances ecclésiastiques : Faye, Gelin, Petit-Jean, Serres, Rouault et Beauchamp
Section des Jurandes et des greffes domaniaux : Colombel et Auguis.
Entre le 2 brumaire et le 7 fructidor an II, la section de l’Examen des comptes du comité des Finances fusionne avec le comité de Liquidation, sous la dénomination de « comité de Liquidation et examen des comptes ». Le comité est réduit à 20 membres lors de son rétablissement par un décret du 16 messidor an III.
La nécessité d’une réorganisation du contrôle des comptes s’impose dès le début de la Révolution. Le 22 janvier 1790, l’Assemblée nationale constituante établit un comité de Liquidation chargé d’opérer la liquidation de la dette publique. Tous les ordonnateurs de dépenses sont tenus de remettre à ce comité un « état certifié véritable de toutes les dépenses arriérées dans leurs départements » (art. VII) ; symétriquement, les détenteurs de titres de créance sur l’État (fournisseurs et entrepreneurs) doivent les représenter (art. VIII). Le rôle du comité de Liquidation consiste donc d’abord dans la vérification des comptes qui lui sont présentés, avant d’en rendre compte à l’Assemblée. Pour ce faire, le garde des sceaux et la Chambre des comptes sont tenus de remettre au comité des états de toutes les créances devant être vérifiées, apurées et liquidées (décret du 17 juillet 1790). Bien que le comité ait l’exclusivité de la vérification des comptes arriérés, il n’en produit que des rapports et des délibérations ; l’effectivité de la liquidation d’une créance demeure soumise au jugement de l’Assemblée nationale et à un décret, général ou particulier, sanctionné par le Roi.
Ce système se trouve profondément modifié par l’établissement d’une direction générale de Liquidation, en décembre 1790, placée sous l’autorité d’un commissaire du Roi. Le mois suivant, l’Assemblée crée un comité central de Liquidation, chargé de rendre compte à la direction générale de toutes les créances et de l’arriéré de la dette publique. La majeure partie des attributions du comité de Liquidation lui ayant ainsi été retirées, son rôle se limite à celui d’une courroie de transmission entre la direction générale et l’Assemblée pour ce qui concerne les créances sur l’État reconnues légitimes. Le nouveau système présente l’avantage d’instaurer un équilibre entre les pouvoirs exécutif et législatif, cantonnant le comité de Liquidation dans le rôle de préparation du travail proprement législatif, rôle classique de tout comité de l’Assemblée nationale.
En dépit de la réduction de son champ de compétences, le comité de Liquidation est toutefois reconduit par l’Assemblée législative (décret du 13 octobre 1791), qui confirme sa fonction principale, à savoir : « recevoir et examiner les rapports du commissaire général de Liquidation et d’en rendre compte à l’Assemblée ». Par le même décret, le comité de Judicature est supprimé et ses attributions transférées au comité de Liquidation.
Sous la Convention nationale, le champ de compétence du comité de Liquidation est encore étendu, à la faveur d’un décret du 12 mai 1793 qui ordonne que « toutes les demandes en pensions seront renvoyées au comité de Liquidation ».
Bien que consolidé par ces nouvelles attributions, le comité est supprimé, de fait, par le décret du 7 fructidor an II sur l’organisation des comités de la Convention nationale, qui inclut la liquidation générale dans les compétences du comité des Finances. L’année suivante, le comité de Liquidation est rétabli comme comité à part entière, explicitement « séparé du comité général des Finances » (décret du 16 messidor an III) ; ses attributions comprennent, outre la liquidation de la dette publique, celle « des dettes de la ci-devant Liste civile et des émigrés » (décret du 29 messidor an III). Le comité est supprimé trois mois plus tard, ainsi que tous les comités de la Convention, au moment de l’installation du Directoire exécutif.
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