CHAPTER II: Accounting

No expenditure made on behalf of the region may be paid unless it has first been authorised by the President of the Regional Council against a duly appropriated credit.

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

The payment order must contain all the names and descriptions necessary to enable the accounting officer to recognise the identity of the creditor.

All authorisations must be accompanied by documents relating to the method of payment of expenditure in accordance with the conditions set out in the decree no. 65-97 of 4 February 1965, as amended, relating to 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 Chairman of the Regional Council shall attach 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 region’s accounting officer, who must check them within the timeframe allotted to him and, if necessary, regularise them with the president of the regional council.

Repayments of funds arising from refunds of overpayments to creditors of the region are ordered by the President of the Regional Council, who issues a repayment order.

The administrative account, on which the Regional Council is called to deliberate in accordance with article L. 4312-8, 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 on the basis of the supporting vouchers. Expenditure: 1° The items of…