BOOK I: ORGANISATION OF PHYSICAL AND SPORTS ACTIVITIES

The centre’s debts may be the subject of: 1° Either an ex gratia remission, in the event of embarrassment on the part of the debtors; 2° Or a write-off, in the event of insolvency on the part of the debtors. The remission decision is taken by the Board of Directors after receiving the Accounting Officer’s assent, except where it concerns a debt of the Accounting Officer, or by the Authorising…

Only the centre’s authorising officer and his delegates are authorised to commit expenditure.

Works, supply and service contracts are awarded in accordance with the provisions of the Public Procurement Code applicable to local authorities and local public establishments.

All expenditure must be settled and authorised during the financial year to which it relates.

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…

The centre’s funds are deposited with an accountant from the Directorate General of Public Finances. When the centre’s funds come from surpluses from previous financial years, from donations, from the proceeds of the disposal of an asset or from amortisation instalments temporarily unused, they may be invested in Treasury securities or securities guaranteed by the State. Such investments are subject to budget estimates or authorisations. However, short-term investments in Treasury…

At the end of each financial year, the accounting officer in office prepares the centre’s financial account for the previous financial year. The financial account is endorsed by the authorising officer, who certifies that the amounts of expenditure orders and revenue orders are consistent with his records. Before the end of the fourth month following the end of the financial year, the Board of Directors approves the financial account after…

The management of accounting officers is overseen by the local departmental or, where applicable, regional director of public finance. Accounting officers are also subject to audits by the Inspectorate General of Finance and, where appropriate, the relevant audit bodies.

The centres may set up imprest accounts and revenue accounts. The administrators are appointed by decision of the director after approval by the accounting officer. The functions of imprest administrator and revenue administrator may be entrusted to the same member of staff. Administrators are subject to the control of the accounting officer.

An order of the Minister for the Interior and the Ministers for the Budget and Sport sets out : a) the administrative organisation ; b) The presentation of the budgets and their execution; c) the general accounting rules, the chart of accounts and the presentation of the financial accounts, after receiving the opinion of the authority responsible for accounting standards.