Article L3342-1 of the French General Code of Local Authorities
November 7, 2023
Subject to the provisions of Article 201 of Law No. 2018-1317 of 28 December 2018 on finance for 2019, the department’s accounting officer is solely responsible for executing, subject to the controls that are his responsibility, the collection of revenue as well as the payment of expenditure by the local authority within the limits of the appropriations regularly allocated by the departmental council.
