Article D1611-22 of the French General Code of Local Authorities
November 5, 2023
The authorised body keeps separate accounts showing all income and expenses recorded and all cash movements under the mandate.
The authorised body keeps separate accounts showing all income and expenses recorded and all cash movements under the mandate.
Where the mandate provides for the authorised body to have a standing advance, the principal’s authorising officer shall set the amount of the advance, subject to the ceiling laid down in the mandate.
Where the authorised body is responsible for the recovery of any undue payments and it is within its powers to pursue compulsory enforcement and take precautionary measures, it may not rely on an enforcement order issued by the principal. He shall pursue compulsory enforcement in accordance with the rules applicable to his own claims, using one of the enforcement orders mentioned in 1° to 6° of Article L. 111-3 of…
The authorised body shall render the accounts provided for in Article D. 1611-22 at least once a year. This presentation must be made within a timeframe that allows the principal’s public accountant to produce his management account or financial account. The accounts produced by the agent show all expenditure and revenue transactions described by type without any contraction between them, as well as all cash transactions by type. They also…
I. – The presentation of the accounts is subject to the approval of the principal’s authorising officer. The principal’s authorising officer shall give the order to pay or recover to his public accountant and shall send him the relevant supporting documents only in respect of those elements of the presentation that he has approved. II. – Before reintegration into its accounts, the principal’s accounting officer shall check the operations carried…
In application of the fifth paragraph of II of article L. 1611-7, local authorities and their public establishments may entrust a body with a public accountant with the allocation and payment of expenditure relating to: 1° Aid allocated to businesses with a view to the creation or expansion of economic activities; 2° European programmes which they manage either as national authority, managing authority or by delegation of management; 3° Individual…
The authorisation provided for in III of article L. 1611-7 intended to enable organisations without a public accountant to be entrusted with the allocation and payment of expenditure relating to the remuneration of vocational training trainees is issued by the prefect in whose area of jurisdiction the mandating local authority or establishment is located, after obtaining the opinion of the departmental or, where appropriate, regional director of public finance. The…
The organisation files an application for authorisation with the prefect, indicating: – the legal status of the organisation; – the identity of its managers or directors responsible; – the technical and human financial resources at its disposal; – the qualifications, professional titles and references of the persons responsible for carrying out the operations covered by the mandate and for keeping the organisation’s accounts. This application shall be accompanied by: 1°…
The prefect examines the application for authorisation according to the following assessment criteria: – the financial situation of the organisation, particularly its cash position; – the guarantee of representation of funds; – the qualifications of the organisation’s staff required to carry out the operations covered by the mandate. The decision to authorise or refuse authorisation is notified to the organisation by the prefect.
The authorisation is issued for a period of three years from the date of notification of the decision. It is renewable for three-year periods. Renewal of the authorisation is granted or refused following a procedure identical to that followed for an initial application for authorisation. All the documents provided for in article D. 1611-28 are sent to the prefect at least two months before the authorisation expires. In the absence…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Resources
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
