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Home | French Legislation Articles | French General Code of Local Authorities | Regulatory part | PART TWO: THE MUNICIPALITY | BOOK II: MUNICIPAL ADMINISTRATION AND SERVICES | TITLE II: MUNICIPAL SERVICES | CHAPTER I: Local authorities | Section 2: Regies with legal personality and financial autonomy | Sub-section 2: Provisions specific to public corporations with legal personality and financial autonomy, entrusted with the operation of a public service of an industrial and commercial nature (R) | Paragraph 1: Administrative organisation (R) | Sub-paragraph 3: The accounting officer (R) | Article R2221-32 of the French General Code of Local Authorities

French General Code of Local Authorities
- Regulatory part
  - PART TWO: THE MUNICIPALITY
    - BOOK II: MUNICIPAL ADMINISTRATION AND SERVICES
      - TITLE II: MUNICIPAL SERVICES
        CHAPTER I: Local authorities
        Section 2: Regies with legal personality and financial autonomy
        Sub-section 2: Provisions specific to public corporations with legal personality and financial autonomy, entrusted with the operation of a public service of an industrial and commercial nature (R)
        Paragraph 1: Administrative organisation (R)
        Sub-paragraph 3: The accounting officer (R)

Article R2221-32 of the French General Code of Local Authorities

Article R2221-32 of the French General Code of Local Authorities

November 5, 2023
1:20 pm

The accounting officer keeps the general accounts and, where appropriate and under the authority of the director, the cost accounts.

Original in French 🇫🇷

Article R2221-32

L’agent comptable tient la comptabilité générale ainsi que, le cas échéant et sous l’autorité du directeur, la comptabilité analytique.

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