CHAPTER VII: Provisions relating to local authority accountants

The accounting officer of the commune, department or region is a State public accounting officer with the status of principal accounting officer. He is appointed by the minister responsible for the budget after prior information, as appropriate, of the mayor or mayors concerned, the president of the departmental council or the president of the regional council. The regional and departmental accounting officer may not be entrusted with the duties of…

The accounting officer of a municipality, department or region may not make his payment actions subject to an assessment of the appropriateness of the decisions taken by the authorising officer. His control is limited to verifying that, at the time of payment, he has all the documents required under the nomenclature of supporting documents and that the documents are, on the one hand, complete and accurate and, on the other…

When the accounting officer of the commune, department or region notifies his decision to suspend payment of an expense, the mayor, the president of the departmental council or the president of the regional council may send him a requisition order. He shall comply immediately, except in the case of insufficient funds available, expenditure authorised on irregularly opened or insufficient appropriations or on appropriations other than those on which it should…

This chapter shall apply to public establishments of local authorities.

The provisions of this article also apply to public health establishments. 1° In the absence of any dispute, the individual or collective revenue order issued by the territorial authority or local public establishment allows compulsory enforcement ex officio against the debtor. However, the commencement before a court of proceedings to contest the validity of a debt assessed and liquidated by a territorial authority or local public establishment suspends the enforceability…

I.-The following public bodies transmit to the public accountants, in dematerialised form, the documents required for the execution of their expenditure and revenue, in compliance with the procedures laid down by decree: 1° The regions and the Corsican collectivity; 2° The départements; 3° The municipalities and public establishments for inter-municipal cooperation with their own tax status with more than 10,000 inhabitants; 4° The public housing offices whose total current revenue…