BOOK VI: FINANCIAL AND ACCOUNTING PROVISIONS

Articles R. 1617-1 to R. 1617-18 set out the conditions for the organisation, operation and control of the revenue, advance and imprest accounts of local authorities and their public establishments, excluding local public teaching establishments, set up pursuant to the provisions of Title I of Decree no. 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique. For the purposes of this section, an assigning public accountant…

The revenue, imprest and imprest accounts of local authorities and their public establishments are set up in accordance with the provisions specific to each category of body, with the assent of the assigning public accountant.

The imprest administrator, who is a natural person, is appointed by a decision of the authorising officer of the body to which the imprest account is set up, with the assent of the assigning public accountant. The duties of imprest administrator may not be performed by a member of staff who is an authorising officer or has been delegated to do so.

I. – An imprest administrator carrying out collection and payment operations on behalf of a public accountant is responsible for the custody and safekeeping of the funds and valuables he collects or which are advanced to him by the public accountant, the handling of funds and movements of cash accounts, the keeping of supporting documents and the keeping of accounts of operations. The imprest administrator is responsible for all operations…

An interim imprest administrator is appointed: 1° In the event of the imprest administrator ceasing to hold office, pending the appointment of a new titular imprest administrator; 2° When the imprest administrator is absent or prevented from attending for a period exceeding two months. The temporary administrator is appointed by the authorising officer with the approval of the accounting officer. The interim administrator’s duties may not exceed a period of…

I. – The titular or temporary administrator may receive an allowance for handling funds under the conditions laid down by order of the Minister responsible for the budget. II. – The administrator is assisted by agents. The instrument setting up the imprest account provides for the use of agents. These agents are appointed by the authorising officer with the agreement of the accounting officer and the administrator. The agents do…