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Article D1611-26 of the French General Code of Local Authorities

I. – The presentation of the accounts is subject to the approval of the principal’s authorising officer. The principal’s authorising officer shall give the order to pay or recover to his public accountant and shall send him the relevant supporting documents only in respect of those elements of the presentation that he has approved. II. – Before reintegration into its accounts, the principal’s accounting officer shall check the operations carried…

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Article D1611-26-1 of the French General Code of Local Authorities

In application of the fifth paragraph of II of article L. 1611-7, local authorities and their public establishments may entrust a body with a public accountant with the allocation and payment of expenditure relating to: 1° Aid allocated to businesses with a view to the creation or expansion of economic activities; 2° European programmes which they manage either as national authority, managing authority or by delegation of management; 3° Individual…

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Article D1611-27 of the French General Code of Local Authorities

The authorisation provided for in III of article L. 1611-7 intended to enable organisations without a public accountant to be entrusted with the allocation and payment of expenditure relating to the remuneration of vocational training trainees is issued by the prefect in whose area of jurisdiction the mandating local authority or establishment is located, after obtaining the opinion of the departmental or, where appropriate, regional director of public finance. The…

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Article D1611-28 of the French General Code of Local Authorities

The organisation files an application for authorisation with the prefect, indicating: – the legal status of the organisation; – the identity of its managers or directors responsible; – the technical and human financial resources at its disposal; – the qualifications, professional titles and references of the persons responsible for carrying out the operations covered by the mandate and for keeping the organisation’s accounts. This application shall be accompanied by: 1°…

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Article D1611-29 of the French General Code of Local Authorities

The prefect examines the application for authorisation according to the following assessment criteria: – the financial situation of the organisation, particularly its cash position; – the guarantee of representation of funds; – the qualifications of the organisation’s staff required to carry out the operations covered by the mandate. The decision to authorise or refuse authorisation is notified to the organisation by the prefect.

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Article D1611-30 of the French General Code of Local Authorities

The authorisation is issued for a period of three years from the date of notification of the decision. It is renewable for three-year periods. Renewal of the authorisation is granted or refused following a procedure identical to that followed for an initial application for authorisation. All the documents provided for in article D. 1611-28 are sent to the prefect at least two months before the authorisation expires. In the absence…

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Article D1611-32-2 of the French General Code of Local Authorities

Any draft mandate shall give rise to prior consultation with the principal’s public accountant, to whom the draft contractual documents shall be sent. The accounting officer’s opinion on these documents is given with regard to compliance with the nature of the operations to which the mandate relates and the provisions of this paragraph. At the end of a period of one month, the accounting officer is deemed to have given…

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