CHAPTER II: Accounting (R)

No expenditure made on behalf of the department may be paid unless it has first been authorised by the President of the General Council against a regularly opened appropriation.

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

The payment mandate must contain all the name and capacity details 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 expenditure under the conditions laid down by Decree No. 65-97 of 4 February 1965, as amended, on the methods and procedures for the payment of expenditure by public bodies.

The payment mandate must be issued in the name of the original creditor.

The President of the General Council attaches the mandates and supporting documents for expenditure, indicated in articles D. 1617-19 and D. 1617-20, to the issue slips that he sends to the department’s accounting officer, who must check them within the timeframe allotted to him and, if necessary, regularise them with the President of the General Council.

Repayments of funds from refunds on account of overpayments to creditors of the department are ordered by the President of the General Council, who issues a repayment order.

The administrative account, on which the General Council is called to deliberate in accordance with article L. 3312-5, presents by separate column and in the order of the chapters and articles of the budget: In revenue: 1° The nature of the revenue; 2° The budget estimates and forecasts; 3° The final determination of the sums to be recovered based on the supporting vouchers. Expenditure: 1° The items of expenditure in…

Products of the départements, departmental and interdepartmental public establishments and any public body resulting from an agreement between départements or between départements and any other public body 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 or tax…