TITLE I: PUBLIC ESTABLISHMENTS FOR INTERCOMMUNAL COOPERATION

In accordance with the provisions of Article 1 of Decree no. 2012-1246 of 7 November 2012 relating to public budgetary and accounting management, the fundamental principles contained in Title I of the said decree are applicable to metropolitan authorities and their public establishments.

The appropriations allocated to expenditure for each financial year may not be used to pay expenditure for another financial year. However, expenditure committed but not mandated at the close of the financial year is charged against the appropriations that must be carried over to the budget for the following financial year. They may be paid until these appropriations are made available on the basis of the statement of outstanding commitments…

The revenues of the metropolis, of the public establishments of the metropolis and of any public body resulting from an agreement between the metropolis and any other public authority or public establishment, which are not assessed and liquidated by the State tax departments in execution of the laws and regulations in force, are recovered: 1° Either by virtue of enforceable judgements or contracts; 2° Or by virtue of revenue orders…

No expenditure made on behalf of the metropolis may be paid unless it has first been mandated by the President of the Council of the metropolis from a duly opened appropriation.

Each mandate specifies the local authority, budget, financial year and charge to which the expenditure applies.

The payment order must contain all the names and descriptions necessary to enable the accounting officer to recognise the identity of the creditor.

All money orders must be accompanied by documents relating to the method of payment of the expenditure under the conditions laid down by the decree no. 2012-1246 of 7 November 2012 relating to public budgetary and accounting management.