Section 2: Provisions relating to accountants (R)

Before proceeding with the payment of an expense that is not the subject of a requisition order, the public accountants of local authorities, local public establishments and syndicated owners’ associations must only demand the supporting documents provided for the corresponding expense in the list defined in the annexe I du présent code.

In cases where the accounting officer is requisitioned by the authorising officer under the conditions provided for in article L. 1617-3 of this code and to Article L. 264-7 of the Financial Jurisdictions Code, there is no total absence of justification of the service rendered within the meaning of the above articles when the authorising officer draws up, on his own responsibility, a certificate certifying that the service has been…

The revenue transactions, the order transactions of the local authorities and establishments referred to in article D. 1617-19 as well as the payments of the organisations referred to in the second paragraph of article D. 1617-19 must be justified in accordance with the specific regulations applicable to them, and in such a way as to enable their accounting officer to carry out the controls provided for by the provisions of…

The authorising officers of the public bodies referred to in Article D. 1617-19, when they choose to transmit to public accountants, by electronic means or on an electronic medium, the documents necessary for the execution of their expenditure or revenue, use a procedure for the transmission of electronic data and documents, in accordance with the conditions laid down by an order of the minister responsible for the budget, made after…

The authorising officer shall authorise the enforcement of revenue orders in accordance with the terms and conditions that he shall lay down after obtaining the opinion of the accounting officer. This authorisation may be permanent or temporary for all or part of the vouchers that the authorising officer issues. Denial of authorisation or failure to respond within one month justifies the write-off of debts for which recovery could not be…

The provisions of articles R. 283 A-1 to R. 283 D-1 of the Book of Tax Procedures shall apply under the same conditions to claims recovered in accordance with the procedures set out in Article L. 1617-5 of the General Code of Local Authorities.