Revenue orders are drawn up by the authorising officer and given to the accounting officer, who takes charge of them and notifies them to the debtors.
All rights acquired during the course of a financial year must be the subject of a revenue order in respect of that financial year.
The authorising officer is authorised, under the conditions provided for inarticle L. 1611-5 of the General Local Authorities Code, not to issue revenue orders corresponding to receivables whose initial amount in principle is less than the minimum set by article D. 1611-1 of the same code.