{"id":1285,"date":"2022-04-08T08:16:00","date_gmt":"2022-04-08T06:16:00","guid":{"rendered":"https:\/\/www.2py.fr\/2py-formation\/\/?p=1285"},"modified":"2023-02-20T02:24:48","modified_gmt":"2023-02-20T01:24:48","slug":"la-generalisation-comptable-m57","status":"publish","type":"post","link":"https:\/\/www.2py.fr\/2py-formation\/la-generalisation-comptable-m57\/","title":{"rendered":"La g\u00e9n\u00e9ralisation Comptable M57"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1285\" class=\"elementor elementor-1285\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7499ffb5 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7499ffb5\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d58bdc7\" data-id=\"d58bdc7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1643e9f8 elementor-widget elementor-widget-page-title\" data-id=\"1643e9f8\" data-element_type=\"widget\" data-settings=\"{&quot;align&quot;:&quot;center&quot;}\" data-widget_type=\"page-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"hfe-page-title hfe-page-title-wrapper elementor-widget-heading\">\n\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.2py.fr\/2py-formation\">\n\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\n\t\t\t\t\t\t\t\t\n\t\t\t\tLa g\u00e9n\u00e9ralisation Comptable M57  \n\t\t\t<\/h2 > \n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ceca7bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ceca7bd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0772a14\" data-id=\"0772a14\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a383cb elementor-widget elementor-widget-spacer\" data-id=\"3a383cb\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78d8e31 elementor-widget elementor-widget-heading\" data-id=\"78d8e31\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Changement de cadre comptable et juridiques pour les collectivit\u00e9s territoriales<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0636624 elementor-widget elementor-widget-text-editor\" data-id=\"0636624\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p><p>L&#8217;instruction budg\u00e9taire et comptable M14 est le cadre juridique qui r\u00e9glemente la comptabilit\u00e9 des communes fran\u00e7aises, des syndicats de communes et des \u00e9tablissements publics de coop\u00e9ration intercommunale. Le 1er Janvier 2024 l\u2019instruction budg\u00e9taire et comptable M14 sera remplac\u00e9e par la M57 d\u2019apr\u00e8s le site gouvernemental <a href=\"https:\/\/www.collectivites-locales.gouv.fr\/finances-locales\/espace-ordonnateurs\" target=\"_blank\" rel=\"noreferrer noopener\">collectivites-locales.gouv<\/a>.\u00a0<\/p><p><!-- \/wp:paragraph --> <!-- wp:paragraph --><\/p><p>Les services de l&#8217;\u00c9tat ont annonc\u00e9 un changement de nomenclature, ou plus pr\u00e9cis\u00e9ment, une nouvelle instruction budg\u00e9taire et comptable applicable aux budgets principaux de toutes les collectivit\u00e9s, dont les communes, et au budget de leurs \u00e9tablissements publics administratifs. A noter, la nomenclature M57 est applicable depuis le 1er Janvier 2022 et les communes de moins de 3500 habitants peuvent utiliser une nomenclature M57 dite \u201cM57 simplifi\u00e9e\u201d.<\/p><p><!-- \/wp:paragraph --> <!-- wp:paragraph --><\/p><p>Dans un but de standardisation et de modernisation de la comptabilit\u00e9 publique, la nomenclature comptable M57 remplacera la M14 (commune), la M52 (d\u00e9partements), la M17(r\u00e9gion) ainsi que la M61 (SDIS), M831(CNFPT), M832 (CGFPT).\u00a0<\/p><p><!-- wp:paragraph --><\/p><p><strong>Ce qui ne change pas<\/strong><\/p><p><!-- \/wp:paragraph --> <!-- wp:list --><\/p><ul><li>Ce r\u00e9f\u00e9rentiel M57 reprend les principes communs aux trois r\u00e9f\u00e9rentiels M14, M52 et M71. Le budget peut toujours \u00eatre vot\u00e9 soit par nature, soit par fonction. C\u2019est \u00e0 dire chapitre par chapitre ou directement dans sa globalit\u00e9.<\/li><\/ul><p><!-- \/wp:list --> <!-- wp:list --><\/p><ul><li>Le r\u00e9f\u00e9rentiel budg\u00e9taire et comptable M22 des budgets annexes n\u2019est pas concern\u00e9 par cette mesure.<\/li><\/ul><p><!-- \/wp:list --><\/p><p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17f7400 elementor-widget elementor-widget-heading\" data-id=\"17f7400\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quel est l'int\u00e9r\u00eat de cette nouvelle mesure comptable ?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-742047f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"742047f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6225a68\" data-id=\"6225a68\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e39e6c elementor-widget elementor-widget-image\" data-id=\"5e39e6c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"290\" src=\"https:\/\/www.2py.fr\/2py-formation\/wp-content\/uploads\/2022\/04\/audit-3929140_1920-500x290-1.jpg\" class=\"attachment-large size-large wp-image-1291\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3701d0b\" data-id=\"3701d0b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a75637 elementor-widget elementor-widget-text-editor\" data-id=\"2a75637\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Cette nouvelle instruction permettra d\u2019am\u00e9liorer la lisibilit\u00e9 et la qualit\u00e9 des budgets et des comptes publics locaux et de rapprocher davantage la comptabilit\u00e9 publique de la comptabilit\u00e9 priv\u00e9e. Les r\u00e8gles budg\u00e9taires seront assouplies reprenant ainsi les modalit\u00e9s budg\u00e9taires d\u00e9j\u00e0 mises en \u0153uvre par les R\u00e9gions et ce afin d\u2019offrir une plus grande marge de man\u0153uvre aux gestionnaires. Cela permettra aussi de faciliter le travail des tr\u00e9sorier g\u00e9n\u00e9raux repr\u00e9sentant de l&#8217;\u00c9tat charg\u00e9s d\u2019analyser et de certifier les budgets des collectivit\u00e9s territoriales.<\/p><p><!-- wp:paragraph -->\n\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><\/p>\n<!-- \/wp:paragraph --><\/p><p>De ce fait, les collectivit\u00e9s auront tout int\u00e9r\u00eat \u00e0 anticiper un approfondissement des comp\u00e9tences de l\u2019ensemble des services financiers sur le volet comptabilit\u00e9, sans attendre cette \u00e9ch\u00e9ance, ce au regard des \u00e9volutions int\u00e9gr\u00e9es.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-c262e73 elementor-widget elementor-widget-heading\" data-id=\"c262e73\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><strong>Quels sont concr\u00e8tement les changements apport\u00e9s par la nomenclature comptable M57 ?<\/strong><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3fdfdd elementor-widget elementor-widget-text-editor\" data-id=\"c3fdfdd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Ces assouplissements se fondent sur les principes suivants :<\/p><ul><li><strong>La pluriannualit\u00e9 :<\/strong> d\u00e9finition des autorisations de programme et des autorisations d\u2019engagement, adoption d\u2019un r\u00e8glement budg\u00e9taire et financier pour la dur\u00e9e du mandat, vote d\u2019autorisations de programme et d\u2019autorisations d\u2019engagement lors de l\u2019adoption du budget, pr\u00e9sentation du bilan de la gestion pluriannuelle lors du vote du compte administratif .<\/li><li><strong>La fongibilit\u00e9 des cr\u00e9dits :<\/strong> possibilit\u00e9 pour l\u2019organe d\u00e9lib\u00e9rant de d\u00e9l\u00e9guer \u00e0 l\u2019ex\u00e9cutif le fait de proc\u00e9der \u00e0 des mouvements de cr\u00e9dits de chapitre \u00e0 chapitre (dans la limite de 7,5% des d\u00e9penses r\u00e9elles de chacune des sections, et \u00e0 l\u2019exclusion des cr\u00e9dits relatifs aux d\u00e9penses de personnel).<\/li><li><strong>La gestion des d\u00e9penses impr\u00e9vues :<\/strong> l\u2019organe d\u00e9lib\u00e9rant pourra voter des autorisations de programme et des autorisations d\u2019engagement de d\u00e9penses impr\u00e9vues dans la limite de 2% des d\u00e9penses r\u00e9elles de chacune des sections.<\/li><\/ul><p><!-- wp:paragraph --> <!-- \/wp:paragraph --> <!-- wp:list --> <!-- \/wp:list --> <!-- wp:paragraph --> <!-- \/wp:paragraph --><\/p><p>Ce r\u00e9f\u00e9rentiel comprend, en plus de son plan comptable par nature, une nomenclature fonctionnelle.<\/p><p>\u00a0<\/p><p>2PY Formation propose des formations autour du budget municipal et des March\u00e9s Publics :<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a03e92 elementor-widget elementor-widget-spacer\" data-id=\"4a03e92\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-40029554 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"40029554\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;zoomIn&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-46120248\" data-id=\"46120248\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-693fdc5a elementor-widget elementor-widget-heading\" data-id=\"693fdc5a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pour en savoir +<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d72554e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1d72554e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/www.2py.fr\/2py-formation\/\/contacter-2py\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Contactez nous<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-39b5051 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39b5051\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-70e19c6\" data-id=\"70e19c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a7e931d elementor-widget elementor-widget-spacer\" data-id=\"a7e931d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bad1995 elementor-section-content-middle elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bad1995\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;triangle&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M500,98.9L0,6.1V0h1000v6.1L500,98.9z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5aba6f3d\" data-id=\"5aba6f3d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b05f105 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b05f105\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1302b880\" data-id=\"1302b880\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63d5d901 elementor-widget elementor-widget-heading\" data-id=\"63d5d901\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Le Budget municipal<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e650bf2 elementor-widget elementor-widget-image\" data-id=\"e650bf2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"253\" src=\"https:\/\/www.2py.fr\/2py-formation\/wp-content\/uploads\/2023\/01\/coins-gc62c324be_1280-300x253.png\" class=\"attachment-medium size-medium wp-image-632\" alt=\"financement DIF \u00e9lu, budget municipal\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-552cc9a8 elementor-widget elementor-widget-text-editor\" data-id=\"552cc9a8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Il est essentiel de comprendre le fonctionnement d\u2019un&nbsp; budget municipal. Quelques soient les charges de l\u2019\u00e9lu, il doit passer par la case \u00ab&nbsp;budget&nbsp;\u00bb. Il est vital d\u2019en comprendre&nbsp;les rouages.&nbsp;<\/p><p>Nos formations proposent une approche ludique et se basent sur des \u00e9tudes de cas qui permettent aux participants d\u2019appr\u00e9hender le budget municipal avec plus d\u2019aisance.<\/p><p>Nous appuyons notre formation et nos \u00e9tudes de cas sur le budget actuel de votre collectivit\u00e9.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72673449 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"72673449\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/www.2py.fr\/2py-formation\/\/formation-des-elus\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Gestion de budget<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1031fe67\" data-id=\"1031fe67\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b9fd12 elementor-widget elementor-widget-heading\" data-id=\"8b9fd12\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Respecter le code des march\u00e9s publics<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2651221c elementor-widget elementor-widget-image\" data-id=\"2651221c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.2py.fr\/2py-formation\/wp-content\/uploads\/2023\/02\/marches_publics-removebg-preview-300x300.png\" class=\"attachment-medium size-medium wp-image-894\" alt=\"Le code des march\u00e9s publics qui r\u00e9gie les appels d&#039;offre\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fb91533 elementor-widget elementor-widget-text-editor\" data-id=\"1fb91533\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Le code des march\u00e9s publics est une m\u00e9canique juridique qui demande la ma\u00eetrise de son fonctionnement. Les proc\u00e9dures sont assujetties \u00e0 des r\u00e8gles drastiques n\u00e9cessitant\u00a0 un respect total. La moindre erreur peut \u00eatre lourde de cons\u00e9quences.\u00a0<\/p><p>Nos intervenants mettent \u00e0 votre disposition leur exp\u00e9rience\u00a0et savoir-faire afin de vous\u00a0accompagner et de vous former pour ma\u00eetriser l\u2019ensemble de ces outils.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a3d6b7c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6a3d6b7c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/www.2py.fr\/2py-formation\/\/formation-des-elus\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">March\u00e9 et achats Publics<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p> Le 1er Janvier 2024 l\u2019instruction budg\u00e9taire et comptable M14 sera remplac\u00e9e par la M57 d\u2019apr\u00e8s le site gouvernemental collectivites-locales.gouv.\u00a0L&#8217;instruction budg\u00e9taire et comptable M14 est le cadre juridique qui r\u00e9glemente la comptabilit\u00e9 des communes fran\u00e7aises, des syndicats de communes et des \u00e9tablissements publics de coop\u00e9ration intercommunale.<\/p>\n","protected":false},"author":1,"featured_media":1286,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[8,13],"tags":[12],"class_list":["post-1285","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-changement","category-finance","tag-finance"],"rttpg_featured_image_url":{"full":["https:\/\/www.2py.fr\/2py-formation\/wp-content\/uploads\/2023\/02\/M57-route.jpg",320,180,false],"landscape":["https:\/\/www.2py.fr\/2py-formation\/wp-content\/uploads\/2023\/02\/M57-route.jpg",320,180,false],"portraits":["https:\/\/www.2py.fr\/2py-formation\/wp-content\/uploads\/2023\/02\/M57-route.jpg",320,180,false],"thumbnail":["https:\/\/www.2py.fr\/2py-formation\/wp-content\/uploads\/2023\/02\/M57-route-150x150.jpg",150,150,true],"medium":["https:\/\/www.2py.fr\/2py-formation\/wp-content\/uploads\/2023\/02\/M57-route-300x169.jpg",300,169,true],"large":["https:\/\/www.2py.fr\/2py-formation\/wp-content\/uploads\/2023\/02\/M57-route.jpg",320,180,false],"hd_qu_size2":["https:\/\/www.2py.fr\/2py-formation\/wp-content\/uploads\/2023\/02\/M57-route.jpg",320,180,false],"1536x1536":["https:\/\/www.2py.fr\/2py-formation\/wp-content\/uploads\/2023\/02\/M57-route.jpg",320,180,false],"2048x2048":["https:\/\/www.2py.fr\/2py-formation\/wp-content\/uploads\/2023\/02\/M57-route.jpg",320,180,false]},"rttpg_author":{"display_name":"AnneSolocal","author_link":"https:\/\/www.2py.fr\/2py-formation\/author\/annesolocal\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/www.2py.fr\/2py-formation\/category\/changement\/\" rel=\"category tag\">changement<\/a> <a href=\"https:\/\/www.2py.fr\/2py-formation\/category\/finance\/\" rel=\"category tag\">finance<\/a>","rttpg_excerpt":"Le 1er Janvier 2024 l\u2019instruction budg\u00e9taire et comptable M14 sera remplac\u00e9e par la M57 d\u2019apr\u00e8s le site gouvernemental collectivites-locales.gouv.\u00a0L'instruction budg\u00e9taire et comptable M14 est le cadre juridique qui r\u00e9glemente la comptabilit\u00e9 des communes fran\u00e7aises, des syndicats de communes et des \u00e9tablissements publics de coop\u00e9ration intercommunale.","_links":{"self":[{"href":"https:\/\/www.2py.fr\/2py-formation\/wp-json\/wp\/v2\/posts\/1285","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.2py.fr\/2py-formation\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.2py.fr\/2py-formation\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.2py.fr\/2py-formation\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.2py.fr\/2py-formation\/wp-json\/wp\/v2\/comments?post=1285"}],"version-history":[{"count":10,"href":"https:\/\/www.2py.fr\/2py-formation\/wp-json\/wp\/v2\/posts\/1285\/revisions"}],"predecessor-version":[{"id":1297,"href":"https:\/\/www.2py.fr\/2py-formation\/wp-json\/wp\/v2\/posts\/1285\/revisions\/1297"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.2py.fr\/2py-formation\/wp-json\/wp\/v2\/media\/1286"}],"wp:attachment":[{"href":"https:\/\/www.2py.fr\/2py-formation\/wp-json\/wp\/v2\/media?parent=1285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.2py.fr\/2py-formation\/wp-json\/wp\/v2\/categories?post=1285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.2py.fr\/2py-formation\/wp-json\/wp\/v2\/tags?post=1285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}