Section 2: Accountant's accounts (R)

The president of the general council shall provide the accounting officer of the department, duly summarised on an issue slip, with a copy in form of all leases, contracts, judgments, wills, declarations, statements of collection, new titles and other titles, concerning the revenue the collection of which is entrusted to him. The accounting officer may request, if necessary, that the originals of the deeds forming a title in favour of…

The department’s accountant is solely responsible for: 1° Taking all necessary steps to collect revenues, legacies and donations and other resources allocated to the department’s service; 2° Taking, against debtors in arrears and with the authorisation of the president of the general council, the necessary acts, notifications and enforcement measures under the conditions of article R. 3342-8-1; 3° To notify the administrators of the expiry of leases; 4° To prevent…

The management account rendered by the department’s accountant presents the department’s accounting position at 31 December of the financial year, including the operations of the supplementary day.

The management account drawn up by the departmental accountant is submitted to the Chairman of the General Council to be attached to the administrative account, as supporting documentation.