BOOK VI: FINANCIAL AND ACCOUNTING PROVISIONS

When a budgetary decision or an administrative account is referred to the regional audit chamber by the representative of the State, the period within which it may formulate proposals runs from receipt at the registry of all the documents required to be produced, depending on the case, by Articles R. 1612-16, R. 1612-19, R. 1612-23, R. 1612-24 and R. 1612-27. These provisions apply when the Chamber receives a request to…

The regional audit chamber formulates its proposals for the settlement of the budget in a reasoned opinion notified to the representative of the State, on the one hand, and to the local authority or public establishment concerned, on the other.

When the referral to the regional audit chamber has the effect of suspending the implementation of a budget until the end of the procedure, under the conditions set by article L. 1612-10, the State representative shall directly inform the accounting officer concerned of this referral.

The decision by which the representative of the State settles the budget and renders it enforceable is sent, within twenty days of notification of the opinion of the regional audit chamber, to the local authority or public establishment concerned and to its accounting officer, on the one hand, and to the chamber, on the other.

When the president of the regional audit chamber finds that the wording of an opinion or decision is marred by a material error or omission, he may, by decision taken after obtaining the assent of the public prosecutor, make the necessary rectifications. The notification of this decision replaces the notification of the opinion or decision subject to rectification and has the same effects.

The notifications provided for in this chapter shall be made by registered letter with acknowledgement of receipt.

Without prejudice to the provisions of article R. 1612-18, the opinions and decisions of the regional audit chamber may be communicated to third parties as soon as the first meeting of the deliberative assembly following their receipt by the local authority or public establishment concerned has taken place.

In the event that an exceptional grant is awarded to a commune, pursuant to article L. 2335-2, the prefect shall inform the chambre régionale des comptes (regional audit chamber) via the public prosecutor’s office.