1921
1937
La Première Guerre mondiale a entraîné une hausse vertigineuse des dépenses de guerre militaires mais aussi civiles pour le ravitaillement en produits alimentaires, en sources d’énergie, pour les transports puis pour la reconstruction. Devant l’impossibilité de prévoir recettes et dépenses, variables suivant les besoins, les cours des marchandises et des changes, l’État a recours aux souplesses offertes par les comptes spéciaux.
Créés à l’origine pour retracer de simples mouvements de fonds provisoires, les comptes spéciaux sont ouverts en faisant voter par les Chambres un premier crédit pour fonds de roulement affectant directement des recettes à certaines dépenses.
Après la guerre, les critiques contre les multiples comptes spéciaux créés en dehors du budget et du contrôle du Parlement, ainsi que les abus et les mauvais résultats financiers constatés, conduisent à leur liquidation progressive. Par la loi du 30 avril 1921 (art. 36, 37 et 38), le Parlement décide d’en supprimer le plus grand nombre dans les délais les plus rapides.
Le service d'apurement des comptes spéciaux du Trésor est créé à cette fin par une loi du 1er décembre 1922, qui inscrit – à compter du 1er janvier 1923 – à un « compte unique d'apurement » toutes les opérations de recettes et de dépenses restant à effectuer ou à régulariser au titre des comptes spéciaux du Trésor dont la clôture aurait été prononcée. Le service, placé sous l'autorité du ministre des Finances, se substitue aux administrations et révise les documents afin d’identifier des créances négligées et de poursuivre leur recouvrement au profit du Trésor. En outre, il est chargé d'achever les opérations prévues par la loi du 18 avril 1919 concernant la liquidation des stocks français et américains constitués par l'État en vue des besoins de guerre.
Le service d’apurement est constitué d’un service central situé avenue de Tokyo (16e) puis 71 boulevard Pereire (17e) à compter du 1er janvier 1935, et de services en province. Il est dirigé par un chef de service nommé pour trois ans, assisté par un comité de contentieux chargé de l’étude des questions litigieuses causées par les opérations de recouvrement. Un agent comptable tient la comptabilité du compte spécial « apurement des services spéciaux du Trésor » ; il produit à la Cour des comptes un compte des opérations effectuées au cours de chaque année (décret du 23 avril 1923).
Les principaux comptes spéciaux qu’il est chargé de liquider sont ceux :
• du ravitaillement ;
• des charbons ;
• de la marine marchande et du transit de guerre ;
• de l’Office de reconstitution industrielle ;
• de l’Office de reconstitution agricole et de la motoculture.
La crise des années 1930 conduit à une politique d’économies budgétaires et de réformes administratives qui s’applique au service d’apurement et entraîne progressivement sa disparition.
L’emploi de chef du service d’apurement est supprimé à compter du 1er juillet 1934 et ses pouvoirs sont transférés au haut fonctionnaire chargé de la direction du service d’apurement et de liquidation des dommages de guerre ; sont également supprimés plusieurs emplois du service (décret du 30 juin 1934). Un conseil de direction composé de l’agent comptable, des agents supérieurs du service et du chef du bureau du personnel au ministère des Finances est institué (décret du 4 décembre 1934).
Afin de réaliser de nouvelles économies de personnel et de simplifier l’exécution des tâches qui traînent en longueur, l’agent comptable est dispensé de produire les comptes de gestion du ravitaillement de 1920 à 1922, ainsi que des opérations d’apurement restant à effectuer, dans la mesure où ces opérations n’ont pour but qu’un règlement de compte avec les divers départements ministériels quand il n’y a aucune recette effective. Les opérations d’apurement sont poursuivies uniquement en ce qui concerne les créances à recouvrer (décret du 30 octobre 1935).
La loi de finances du 1er janvier 1937 (art. 58) met un terme à l’existence du service d’apurement dans un délai qui doit prendre fin au plus tard le 1er octobre 1937. Le service sera alors rattaché au service du contentieux et de l’agence judiciaire du Trésor public qui prendra en charge les archives et le compte « apurement des comptes spéciaux du Trésor » sera supprimé à la même date. Les recouvrements seront assurés par l’agent judiciaire du Trésor.
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