Section 3: Financial and accounting provisions

The accountant for public establishments for cultural or environmental cooperation of an administrative nature is an accountant from the general directorate of public finance with the status of principal accountant. He/she is appointed by the prefect, with the approval of the departmental or, where applicable, regional director of public finance.

The duties of accountant for public establishments for cultural or environmental cooperation of an industrial and commercial nature are entrusted to an accountant from the general directorate of public finance or to an accounting officer. The accountant is appointed by the prefect on a proposal from the board of directors, after receiving the opinion of the departmental or, where applicable, regional director of public finance. The accountant’s duties may only…

Unless otherwise provided in this Title, the provisions of articles R. 2221-35 to R. 2221-52 shall apply to public cultural or environmental cooperation establishments of an industrial and commercial nature.