Chapter IV: Sports resources, expertise and performance centres

For each sports resource, expertise and performance centre, a provisional document is drawn up for the management of jobs and personnel credits, which describes : 1° Forecasts for the arrival and departure, over the course of the year, of staff paid by the centre and staff assigned to work at the centre but not paid by it; 2° Forecasts of employment authorisations used up during the year; 3° Forecasts of…

I.-There is an accounting office within each centre, headed by an accounting officer, who is the head of the accounting department. This accounting post may be shared by several centres under the conditions laid down by order of the ministers responsible for the budget and sports. II – The accounting officer is appointed by joint order of the Minister for the Budget and the Minister for Sport after informing the…

The accounting officer shall keep the general accounts in accordance with the chart of accounts applicable to the centre. If he is unable to keep the stock accounts himself, he shall supervise them. Instructions given in this respect to the clerk must have the agreement of the accounting officer, who shall request that an annual inventory of stocks be carried out. In the event of loss, destruction or theft of…

Whenarticle L. 1617-3 of the General Local Authorities Code is applied and the accounting officer has been requested to pay, the Director reports to the Board of Directors, the President of the Regional Council and the Rector of the Academic Region. The accounting officer shall report to the competent departmental or, where applicable, regional director of public finance, who shall forward the requisition order to the regional audit chamber.

In the event of the death or impediment of the accounting officer, the competent departmental or, where applicable, regional director of public finance shall urgently appoint, with the approval of the director, an interim accounting officer. The Director will immediately report to the Minister for Sport and the Minister for the Budget on the installation of the interim accounting officer.

The centre’s income is settled by the authorising officer on the basis laid down by law, regulations, court rulings and agreements. Income allocated to the centre for a specific purpose, subsidies from public or private bodies and donations and legacies must remain earmarked for that purpose. However, the reduction or modification of the allocation of expenses resulting from donations and legacies may be pronounced under the conditions provided for by…

Revenue orders are drawn up by the authorising officer and given to the accounting officer, who takes charge of them and notifies them to the debtors. All rights acquired during the course of a financial year must be the subject of a revenue order in respect of that financial year. The authorising officer is authorised, under the conditions provided for inarticle L. 1611-5 of the General Local Authorities Code, not…

The centre’s debts that cannot be recovered out of court shall be the subject of statements of enforceability issued by the authorising officer. Enforceable statements may be notified to debtors by registered letter with acknowledgement of receipt. Recovery is pursued until opposition is lodged with the competent court. The accounting officer proceeds with legal proceedings. If the debt is the subject of a dispute, proceedings may be suspended by written…

The centre’s debts may be the subject of: 1° Either an ex gratia remission, in the event of embarrassment on the part of the debtors; 2° Or a write-off, in the event of insolvency on the part of the debtors. The remission decision is taken by the Board of Directors after receiving the Accounting Officer’s assent, except where it concerns a debt of the Accounting Officer, or by the Authorising…

Only the centre’s authorising officer and his delegates are authorised to commit expenditure.