25 septembre 1948
CDBF
France. Cour de discipline budgétaire et financière (1948-....)
I. L’organisation de la Cour de discipline budgétaire et financière (CDBF).
La Cour de discipline budgétaire et financière est composée de magistrats de la Cour des comptes et de membres du Conseil d'État. Elle est présidée par le premier président de la Cour des comptes, son vice-président est le président de la section des Finances du Conseil d’État. En outre, elle comprend deux conseillers d’État et deux conseillers-maîtres à la Cour des comptes. Christian Descheemaeker, président de chambre, précise dans son ouvrage que « ses membres sont nommés par décret pour une durée de cinq ans, à l’exception du président et du vice-président qui exercent leurs fonctions et ès qualités ».
En outre, les fonctions du ministère public de cette juridiction sont assurées par le procureur général de la Cour des comptes, assisté par des avocats généraux de la Cour des comptes et par les commissaires du Gouvernement.
L'instruction des affaires est confiée à des rapporteurs, désignés par le président, qui sont choisis parmi des membres du Conseil d'État, des magistrats de la Cour des comptes, des membres du corps des tribunaux administratifs et des cours administratives d'appel et des magistrats des chambres régionales des comptes nommés par arrêté du Premier ministre.
Le secrétariat de la CDBF est assuré par les services de la Cour des comptes, puisque la CDBF siège au palais Cambon à Paris. Un greffier assermenté, nommé par arrêté du ministre chargé des Finances, gère les dossiers des instances.
L’organisation de la CDBF a été réformée par le décret du 17 juin 2005 (art. L311-1 à L311-7), créant notamment deux sections.
II. Le champ d’action de la Cour de discipline budgétaire et financière : le contrôle des ordonnateurs.
En tant que concept de droit, la notion d’ordonnateur regroupe l’ensemble des autorités publiques ou administratives, qui disposent d’une compétence financière et plus précisément celle de donner un ordre à un comptable public.
Les justiciables devant la CDBF.
La CDBF est compétente pour juger d’éventuelles infractions imputables aux différents ordonnateurs et gestionnaires.
Tous les ordonnateurs ne sont pas justiciables de la CDBF. Ne figurent pas parmi les personnes justiciables des membres du Gouvernement et les élus des collectivités locales agissant dans l’exercice de leurs fonctions.
De nombreux agents n’ayant pas qualité d’ordonnateur sont justiciables, notamment les membres des cabinets ministériels, fonctionnaires municipaux et agents de l’État ayant participé à des actes de gestion (comptables, contrôleurs d’État ou contrôleurs financiers, gestionnaires), administrateurs ou agents des organismes soumis au contrôle de la Cour des comptes (par exemple, les entreprises publiques, institutions de la Sécurité sociale, les organismes qui bénéficient du concours financier de l’État, les organismes de charité) et des chambres régionales des comptes.
La loi du 29 janvier 1993 relative à la prévention de la corruption a néanmoins prévu que les élus locaux étaient justiciables de la CDBF selon trois conditions :
- en cas de condamnation de la collectivité à une astreinte liée à l’inexécution d’une décision de justice ;
- en cas de condamnation au versement d’une somme d’argent n’ayant pas été mandatée sous deux mois ;
- en cas d’engagement de la responsabilité lié à un ordre de réquisition du comptable qui accorde un avantage injustifié à autrui.
Les infractions sanctionnées.
Les infractions sanctionnées sont prévues par le Code des juridictions financières aux articles L313-1 à L313-14.
La CDBF sanctionne différents types d’infractions :
- les infractions à la réglementation financière : ce sont les règles relatives à l’exécution des dépenses et de recettes ou à la gestion de biens (l’engagement de dépenses par une personne non habilitée ou l’ordonnancement sans contrôle financier). Ces infractions sont énumérées par les articles (L.313-1 à L.313.4 du Code des juridictions financières) ;
- l’octroi d’avantages injustifiés à autrui entraînant préjudice pour l’organisme ou le Trésor public que ces avantages soient pécuniaires ou en nature (paiements en l’absence de livraisons ou versements irréguliers d’indemnités, de rémunérations ou d’avantages en nature), illustré par l’article L.313-6 ;
- l’omission volontaire de déclarations à fournir par l'organisme employeur aux administrations fiscales : l’article L.313-5 met l’accent sur le fait que « sont également passibles de la sanction prévue à l'article L. 313-4 toutes personnes visées [justiciables de la Cour cités à l'article L.312-1] qui, dans l'exercice de leurs fonctions, ont omis sciemment de souscrire les déclarations qu'elles sont tenues de fournir aux administrations fiscales en vertu des dispositions du code général des impôts et de ses annexes ou fourni sciemment des déclarations inexactes ou incomplètes » ;
- la faute de gestion : « abstention ou omission contraire aux principes constants d'une saine gestion, quand bien même ces principes ne figurent pas dans un texte législatif ou réglementaire » (L.312-4 du CJF).
Enfin, en application de l'article L.313-12 du CJF, elle peut être saisie par toute personne rencontrant des difficultés pour obtenir d’une personne morale de droit public l’exécution d’une décision juridictionnelle passée en force de chose jugée, la condamnant au paiement d’une somme d’argent dont le montant est fixé par la décision elle-même.
Les sanctions prononcées.
La CDBF prononce des amendes qui varient selon les infractions et la qualité de ceux qui les ont commises.
Les personnes justiciables ne sont passibles d’aucune sanction si elles peuvent démontrer que leurs actes mis en cause étaient en exécution d’un ordre écrit et préalable de leur supérieur hiérarchique.
III. Les étapes de procédure devant la Cour de discipline budgétaire et financière.
Saisine
La CDBF est saisie, conformément à l’article L.314-1 du Code des juridictions financières par les présidents des assemblées parlementaires, le Premier ministre, le ministre chargé des Finances ou les autres membres du Gouvernement, par le procureur général près de la Cour des comptes et la Cour des comptes. La Cour des comptes et les chambres régionales et territoriales des comptes sont à l’origine de la majorité des saisines de la Cour de discipline budgétaire et financière (CDBF).
Contrairement à la Cour des comptes, la CDBF ne peut pas se saisir d’office.
Instruction
Si, après le déféré, le procureur général émet un réquisitoire introductif d’instance à la suite de la transmission de la saisine (dénommée déféré lorsqu’elle émane de la Cour des comptes), il peut soit décider du classement de l’affaire, soit transmettre le dossier au président de la Cour qui désigne un rapporteur disposant de larges pouvoirs d’investigations (communication de documents, enquêtes, auditions).
Une fois l’instruction de l’affaire achevée par le rapporteur, il transmet son rapport d’instruction au procureur général, qui peut à nouveau décider de classer l’affaire, ou bien transmettre le dossier au ministre des Finances et au ministre concerné. Ils disposent d’un délai d’au minimum un mois pour émettre un avis (à défaut, la procédure est poursuivie).
Finalement, le procureur général prononce le classement par décision motivée dans un délai de 15 jours (avec notification aux présidents des chambres, au Premier ministre, au ministre des Finances et au ministre concerné), ou renvoie l'affaire devant la CDBF avec des conclusions motivées.
Audience
Dans ce dernier cas, le dossier est communiqué pour avis à la commission administrative paritaire (s’il en existe une) dont relève la personne renvoyée devant la CDBF. L’intéressé pourra prendre connaissance du dossier et produire un mémoire en défense, avant la tenue de l’audience qui est publique. La Cour de discipline budgétaire et financière rend un arrêt dans lequel elle prononce une amende ou la relaxe de l'intéressé.
Voie de recours
Les arrêts rendus par la CDBF sont sans appel, mais ils peuvent faire l’objet d’un recours en cassation devant le Conseil d’État, recours ouvert à l’intéressé ou au Procureur général. Elle peut décider de donner publicité aux sanctions infligées. L’arrêt de condamnation ayant acquis un caractère définitif peut être publié en tout ou partie (éventuellement en la forme anonyme) au Journal officiel de la République française, édition Lois et décrets.
Les poursuites devant la Cour ne font pas obstacle à l’exercice de l’action pénale et de l’action disciplinaire (L 314.18 du CJF). D’où l’existence éventuelle de dossiers parallèles sur les analyses des juridictions pénales.
Instituée par la loi n°48-1484 du 25 septembre 1948, la Cour de discipline budgétaire, devenue en 1971 la Cour de discipline budgétaire et financière (CDBF), est un organisme associé à la Cour des comptes ainsi qu’aux chambres régionales et territoriales des comptes. C’est une juridiction de l’ordre administratif, chargée de réprimer les infractions en matière de finances publiques.
À l'inverse de la Cour des comptes, qui a juridiction sur les comptes publics et sur les comptables, la CDBF, dotée d'une compétence répressive qui se rapproche des juridictions pénales, est le juge des ordonnateurs.
Au terme de multiples modifications intervenues depuis cette loi du 25 septembre 1948, une codification applicable à cette juridiction a été créée par la loi n° 95-581 du 24 juillet 1995, composant la partie législative du livre III du Code des juridictions financières.
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