Rapport thémaque régional :@0.119193:0.940952:0.300492:0.940952:0.300492:0.930242:0.119193:0.930242:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
Les collecvités territoriales face aux enjeux de leur patrimoine monumental en Bourgogne-Franche-Comté:@0.119193:0.955774:0.771192:0.955774:0.771192:0.945064:0.119193:0.945064:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
18 :@0.827899:0.956104:0.849857:0.956104:0.849857:0.943537:0.827899:0.943537:0.000000:0.000000:0.000000
département est propriétaire en sus de la commune, le relevé cadastral ne men#onne pourtant que la :@0.119193:0.098432:0.849857:0.098432:0.849857:0.085865:0.119193:0.085865:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
commune. :@0.119193:0.113540:0.199840:0.113540:0.199840:0.100973:0.119193:0.100973:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
En cas de cession, les écarts résultent d’une méconnaissance ou du non-respect de :@0.119193:0.128788:0.719770:0.128788:0.719770:0.116222:0.119193:0.116222:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
l’ar#cle R. 621-84 :@0.720201:0.128789:0.849852:0.128789:0.849852:0.116222:0.720201:0.116222:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
du code du patrimoine:@0.119193:0.144038:0.282917:0.144038:0.282917:0.131471:0.119193:0.131471:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
 obligeant à une no#fica#on au préfet de région de toute aliéna#on ou cession :@0.282756:0.144038:0.849856:0.144038:0.849856:0.131471:0.282756:0.131471:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
d’un monument protégé. :@0.119193:0.159287:0.303507:0.159287:0.303507:0.146721:0.119193:0.146721:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
Dans les rapports produits lors de l’enquête, la chambre a invité les collecvités concernées à se :@0.119193:0.195914:0.849858:0.195914:0.849858:0.183348:0.119193:0.183348:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
rapprocher de la Drac afin de procéder à la mise à jour de leurs données propriétaires. :@0.119193:0.211164:0.751034:0.211164:0.751034:0.198597:0.119193:0.198597:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
Un suivi de l’inventaire physique et comptable à améliorer :@0.119193:0.247791:0.549555:0.247791:0.549555:0.235224:0.119193:0.235224:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
Inventaire physique et inventaire comptable  :@0.315227:0.277720:0.653824:0.277720:0.653824:0.265153:0.315227:0.265153:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
28:@0.638117:0.272826:0.649893:0.272826:0.649893:0.264543:0.638117:0.264543:0.000000:0.000000
L’article 47-2 de la Constitution dispose que :@0.128672:0.306524:0.422665:0.306524:0.422665:0.294671:0.128672:0.294671:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
« [L]es comptes des administrations publiques sont réguliers et :@0.423328:0.306524:0.840151:0.306524:0.840151:0.294671:0.423328:0.294671:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
sincères. Ils donnent une image fidèle du résultat de leur gestion, de leur patrimoine et de leur situation :@0.128674:0.321061:0.840153:0.321061:0.840153:0.309208:0.128674:0.309208:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
financière ».:@0.128667:0.335598:0.208722:0.335598:0.208722:0.323745:0.128667:0.323745:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
Le patrimoine d’une collectivité, protégé ou non, doit donc figurer à son bilan. L’inventaire doit donner une :@0.128676:0.357118:0.840154:0.357118:0.840154:0.345265:0.128676:0.345265:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
vision fidèle, complète et sincère de la situation patrimoniale de la collectivité.  :@0.128676:0.371655:0.643515:0.371655:0.643515:0.359802:0.128676:0.359802:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
L’inventaire comprend :  :@0.128676:0.393317:0.290976:0.393317:0.290976:0.381464:0.128676:0.381464:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
-:@0.147836:0.413444:0.153908:0.413444:0.153908:0.404573:0.147836:0.404573:0.000000
un inventaire physique, justifiant de la réalité physique des biens ; :@0.166794:0.415550:0.598144:0.415550:0.598144:0.403697:0.166794:0.403697:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
-:@0.147835:0.435535:0.153908:0.435535:0.153908:0.426663:0.147835:0.426663:0.000000
un inventaire comptable, qui présente la valeur comptable de la réalité physique du patrimoine. :@0.166793:0.437640:0.794170:0.437640:0.794170:0.425788:0.166793:0.425788:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
Ces deux inventaires doivent être concordants. :@0.128676:0.459302:0.438003:0.459302:0.438003:0.447450:0.128676:0.447450:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
Par ailleurs, le comptable, tient également un état de l’actif immobilisé (conforme à l’inventaire comptable de :@0.128676:0.480964:0.840153:0.480964:0.840153:0.469112:0.128676:0.469112:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
la collectivité), ainsi qu’une comptabilité générale patrimoniale. :@0.128676:0.495502:0.545095:0.495502:0.545095:0.483649:0.128676:0.483649:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
Ces quatre états doivent être concordants.:@0.128676:0.517022:0.406572:0.517022:0.406572:0.505169:0.128676:0.505169:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
La nomenclature budgétaire et comptable (M.57) applicable aux collec#vités territoriales définit trois :@0.119193:0.547078:0.849858:0.547078:0.849858:0.534512:0.119193:0.534512:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
possibilités d’évalua#on de la valeur comptable d’un monument historique  : :@0.119193:0.562328:0.679241:0.562328:0.679241:0.549761:0.119193:0.549761:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
29:@0.654857:0.557433:0.666633:0.557433:0.666633:0.549151:0.654857:0.549151:0.000000:0.000000
- :@0.135933:0.582471:0.146713:0.582471:0.146713:0.574633:0.135933:0.574633:0.000000:0.000000
sur la base du coût d’acquisition, en cas d’acquisition à titre onéreux (avec pièce justificative) ; :@0.152472:0.584704:0.831109:0.584704:0.831109:0.572137:0.152472:0.572137:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
- :@0.135934:0.602424:0.146714:0.602424:0.146714:0.594586:0.135934:0.594586:0.000000:0.000000
à valeur d’expert, en cas de bien reçu à titre gratuit (dons ou legs) ; :@0.152472:0.604656:0.636284:0.604656:0.636284:0.592090:0.152472:0.592090:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
- :@0.135934:0.622376:0.146713:0.622376:0.146713:0.614538:0.135934:0.614538:0.000000:0.000000
à l’euro symbolique, en cas de biens propriété de la collectivité territoriale sans pièce justificative. :@0.152471:0.624609:0.849858:0.624609:0.849858:0.612042:0.152471:0.612042:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
Dans le cadre de contrôles des comptes et de la ges#on, la chambre régionale des comptes rappelle :@0.119195:0.646841:0.849857:0.646841:0.849857:0.634274:0.119195:0.634274:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
régulièrement aux collec#vités leurs obliga#ons en ma#ère de ges#on patrimoniale. Les monuments :@0.119195:0.662232:0.849859:0.662232:0.849859:0.649666:0.119195:0.649666:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
historiques cons#tuent un élément de ce<e ges#on. Les constats faits en ma#ère de patrimoine en :@0.119195:0.677340:0.849859:0.677340:0.849859:0.664774:0.119195:0.664774:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
termes d’insuffisance de suivi s’appliquent également à ces derniers. :@0.119195:0.692589:0.613892:0.692589:0.613892:0.680023:0.119195:0.680023:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
À Sens (Yonne), la chambre a constaté des écarts entre l’inventaire comptable de la commune et l’état :@0.119195:0.714964:0.849876:0.714964:0.849876:0.702397:0.119195:0.702397:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
de l’ac#f du comptable, notamment s’agissant de l’hôtel de ville. À Tonnerre (Yonne), six monuments :@0.119195:0.730214:0.849862:0.730214:0.849862:0.717647:0.119195:0.717647:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
sur huit possèdent une fiche inventaire répondant aux obliga#ons de traçabilité, néanmoins la fontaine :@0.119195:0.745463:0.849857:0.745463:0.849857:0.732896:0.119195:0.732896:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
du Pâ#s et le couvent des Ursulines n’en disposent pas. À Montréal (Yonne), la valorisa#on comptable :@0.119195:0.760569:0.849860:0.760569:0.849860:0.748002:0.119195:0.748002:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
de la Porte d’en-Bas n’est pas précisément iden#fiée à l’état de l’ac#f.  :@0.119195:0.775818:0.625608:0.775818:0.625608:0.763252:0.119195:0.763252:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
Ces données physiques et comptables, si elles peuvent paraître éloignées des enjeux d’entre#en et de :@0.119195:0.798194:0.849867:0.798194:0.849867:0.785627:0.119195:0.785627:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
conserva#on, sont importantes. La connaissance de son patrimoine, de la valeur de ce dernier et la :@0.119195:0.813442:0.849859:0.813442:0.849859:0.800876:0.119195:0.800876:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
prise en compte des travaux réalisés contribuent à renforcer la connaissance de l’état sanitaire et :@0.119195:0.828692:0.849868:0.828692:0.849868:0.816126:0.119195:0.816126:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
l’an#cipa#on des dépenses de conserva#on.  :@0.119195:0.843941:0.444278:0.843941:0.444278:0.831375:0.119195:0.831375:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
28:@0.119193:0.886487:0.128533:0.886487:0.128533:0.879919:0.119193:0.879919:0.000000:0.000000
 Comité national de fiabilité des comptes locaux, :@0.128471:0.890114:0.413250:0.890114:0.413250:0.879976:0.128471:0.879976:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
Guide des opérations d’inventaire:@0.413244:0.890114:0.609950:0.890114:0.609950:0.879976:0.413244:0.879976:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
, juin 2014. :@0.609882:0.890114:0.677452:0.890114:0.677452:0.879976:0.609882:0.879976:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
29:@0.119193:0.898744:0.128533:0.898744:0.128533:0.892175:0.119193:0.892175:0.000000:0.000000
 Recueil des normes comptables de l’État, :@0.128471:0.902371:0.385014:0.902371:0.385014:0.892232:0.128471:0.892232:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
avis n° 2023-03 du 14 janvier 2013, norme n° 17 sur les biens historiques et :@0.386823:0.902371:0.849083:0.902371:0.849083:0.892232:0.386823:0.892232:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
culturels:@0.119193:0.914770:0.169158:0.914770:0.169158:0.904631:0.119193:0.904631:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000
. :@0.169210:0.914770:0.176068:0.914770:0.176068:0.904631:0.169210:0.904631:0.000000:0.000000