Section 4: Gifts and bequests

Any notary depositing a will containing a legacy in favour of a department or a departmental public establishment is required, as soon as the will is opened, to give notice thereof to the president of the departmental council and to the accountant of the department or establishment. The same obligation is imposed on any notary who has received a deed containing a donation in favour of a department or a…

Any mandate conferred, subsequent to the delivery or the sending into possession of a legacy, by the legal representative of a department or a departmental public establishment, with a view to administering or liquidating the assets dependent on this legacy, shall be brought to the attention of the accounting officer. The same shall apply to instructions given to the mandatary with regard to both revenue and expenditure.

Notices or documents intended for the accounting officer of the department or departmental public establishment are sent through the intermediary of the departmental or, where applicable, regional director of public finance to which that accounting officer is answerable.

From the time of delivery or sending into possession, the revenue or expenditure transactions affecting the assets bequeathed to a department or departmental public establishment are carried out under the control of the accountant of the department or departmental public establishment and included by him in his management accounts. To this end, any person responsible for the administration or liquidation of these assets, at the end of each calendar year…