Article R621-21 of the French Monetary and Financial Code
All expenditure must be settled and authorised during the financial year to which it relates. Expenditure by the Autorité des marchés financiers shall be settled by the Accounting Officer on the order of the Chairman or after acceptance by the Chairman. Expenditure orders shall be supported by the necessary documentary evidence, in particular invoices, statements, contracts, leases or agreements. Acceptance of the expenditure shall take the form either of a…