Section 1: General provisions

The initial endowment of the local authority, provided for by article R. 2221-1, represents the counterpart of the receivables as well as the contributions in kind or in cash made by the local authority to which it belongs, less the debts that have encumbered their acquisition, which are charged to the régie.

The authorising officer of the régie, mentioned in article R. 2221-28 and to article R. 2221-57, may, by delegation from the board of directors or the municipal council and with the approval of the accounting officer, set up revenue, imprest and imprest accounts subject to the operating conditions set out in articles R. 1617-1 to R. 1617-18.

The competent State authority referred to in b of article L. 2221-5-1 is the departmental or, where appropriate, regional director of public finances.