Expenditure orders drawn up by the authorising officer in accordance with the conditions set out inarticle 32 of Decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management are sent, together with the supporting documents, to the accounting officer, who takes charge of them and pays them.
The list of supporting documents that the Accounting Officer may require is set out inArticle D. 1617-19 of the General Code for Local Authorities.