The chairman of the public body is responsible for implementing the budget, while respecting the separation of his duties from those of the treasurer. He issues invoices and signs contracts from which receivables arise, prior to their collection. The Treasurer is responsible for keeping the accounts, paying expenses and collecting income, as well as for cash management, while respecting the separation of his duties from those of the Chairman. He shall be assisted as necessary by the accounting departments and the régies mentioned in the last paragraph.
Delegations of signature by the President and the Treasurer shall comply with the rule of separation of their respective powers.
A régies, limited in their purpose and amount, may be set up by the President, with the agreement of the Treasurer, in respect of small, urgent or recurring receipts and expenditure.