Any mandate shall state the financial year and the appropriation to which the expenditure applies; it shall be accompanied, for the establishment of the debt and the regularity of the payment, by the documents indicated by articles D. 1617-19 to D. 1617-21.
Mayors remain responsible, under their own responsibility, for the remittance to beneficiaries of mandates ordered by them and payable in cash.
Beneficiaries of payment orders issued in settlement of sums owed by the commune may obtain payment of the sums shown on these vouchers as long as the claim has not been extinguished by the forfeiture or limitation periods applicable to it.
Expenditure commitment, authorisation and settlement operations are recorded in the administrative accounts, in accordance with the procedures laid down by order of the Minister for the Interior and the Minister for Finance.
The administrative account, on which the municipal council is called to deliberate in accordance with article L. 2121-31, presents, by separate column and in the order of the chapters and articles of the budget: In revenue: 1° The nature of the revenue; 2° The budget estimates; 3° The final determination of the sums to be recovered based on the supporting vouchers. Expenditure:
A certified copy of the administrative account, as approved by the municipal council and examined by the prefect or sub-prefect, is sent by the accounting officer to the regional audit office, as part of the audit of the management account.
The mayor shall hand over to the accounting officer of the commune, duly summarised on an issue slip, a formal copy of all leases, contracts, judgments, wills, declarations, statements of collection, new titles and other documents, concerning the revenues whose collection is entrusted to him. The accounting officer may request, if necessary, that the originals of the deeds forming a title in favour of the commune be handed over to…
The management accounts of accounting officers of communes and communal public establishments include all transactions recorded in respect of management, including those carried out during the additional period provided for in Article D. 2342-3. These transactions are attached to the last day of management.
The management account presents the general situation of management operations, distinguishing between: – the situation at the start of management, drawn up in the form of an entry balance sheet; – the debit and credit transactions recorded during management; – the situation at the end of management, drawn up in the form of a closing balance sheet; – the development of operations carried out under the budget; – the results…
The management account is drawn up by the municipality’s accounting officer in office at the close of the management. It is endorsed by the authorising officer, who certifies that the amount of recoverable titles and mandates is consistent with the entries in the administrative accounts. It is signed by all the accounting officers who have succeeded each other since the beginning of the management.
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75001, Paris France
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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
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