TITLE IV: MANAGEMENT OF PUBLIC SERVICES

Any company bound to a department or departmental public establishment by a financial agreement involving periodic settlements of accounts is required to provide the contracting authority with detailed accounts of its operations.

The company shall provide the agents appointed by the president of the departmental council, as well as the general inspectorate of finance and the general inspectorate of administration at the Ministry of the Interior, with all books and documents required to audit its accounts. The documents shall be made available on site at the company’s registered office, at the times and within the time limits that shall be agreed by…

In any department or departmental public establishment with more than 75,000 euros in operating revenue, the accounts mentioned in article R. 3241-1 are also examined by an audit commission, the composition of which is set by a deliberation of the departmental council or the council of the establishment.

The detailed accounts referred to in article R. 3241-1 and the reports of the auditors and the audit committee shall be attached to the accounts of the department or establishment to serve as justification for the revenue or expenditure resulting from the periodic settlement of accounts provided for in the same article.

Where the agreement relating to the terms and conditions of the operation of a public service is contractually qualified as a régie intéressée, and without prejudice to the obligations resulting from the provisions of the Public Procurement Code or, where applicable, those of the preliminary chapters, I and IV of Title I of Book IV of Part One of this Code, it determines: – the procedures for the liquidation and…

When contracts or agreements signed by a department or a departmental public establishment are transferred, even partially, the concessionaire is subject to the same obligations as the transferor with regard to control measures.