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Engagement juridique

L'engagement juridique info-icon

est un acte administratif par lequel un ordonnateur info-icon

crée ou constate à l’encontre de l’Etat une obligation dont résultera une dépense info-icon

(exemple : bon d'achat, contrat). Pour les investissements , l’engagement juridique info-icon

donne lieu à la consommation des autorisations d’engagement info-icon

. L'engagement comptable info-icon

est, quant à lui, l'acte par lequel des crédits de paiement info-icon

sont affectés au paiement info-icon

d'une dépense info-icon

et bloqués dans le système d'information. L'engagement info-icon

, qu'il soit juridique ou comptable , se matérialise en général par le visa du Contrôleur financier ou son délégué, qui s'assure de la disponibilité de crédits pour la dépense, de la bonne imputation budgétaire et qui tient une comptabilité des crédits engagés. Le montant total des engagements ne doit pas dépasser celui des autorisations budgétaires

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Engagement juridique