CHAPTER V: Accounting provisions

The accounting officer of the collectivity of Saint-Barthélemy is a public accounting officer of the State with the status of principal accounting officer. He/she is appointed by the minister responsible for the budget after prior information from the president of the territorial council. The accounting officer of the collectivity of Saint-Barthélemy may be entrusted with the duties of State accounting officer.

The provisions of articles L. 1617-2, L. 1617-3, L. 1617-5, L. 3341-1 and L. 3342-1 are applicable to the collectivity of Saint-Barthélemy and its public establishments.