Article R1617-24 of the French General Code of Local Authorities
The authorising officer shall authorise the enforcement of revenue orders in accordance with the terms and conditions that he shall lay down after obtaining the opinion of the accounting officer. This authorisation may be permanent or temporary for all or part of the vouchers that the authorising officer issues. Denial of authorisation or failure to respond within one month justifies the write-off of debts for which recovery could not be…