Subsection 3: Budgetary and accounting system

The resources of the French Anti-Doping Agency include : 1° Subsidies from the State and its public establishments; 2° Income from the services it provides; 3° Donations and legacies; 4° Other own resources.

The budgetary and accounting year begins on 1 January and ends on 31 December. The College shall adopt the Agency’s provisional budget each year before the beginning of the financial year. The budget includes a forecast of the expected revenue and expenditure required to carry out the tasks entrusted to the Agency. It may be amended during the year. It shall be presented in a true and fair view. The…

The Agency has an accounting officer appointed by order of the Budget and Sports Ministers. The accounting officer is responsible for keeping the Agency’s accounts, collecting the fees and contributions mentioned in article R. 232-27 and all other revenues of the Agency, paying expenses and handling funds as well as cash account movements. With the agreement of the Chairman of the Agency, the Accounting Officer may, under his supervision, entrust…

The Agency’s accounts are drawn up in accordance with the rules of the general chart of accounts. This may be adapted as proposed by the Chairman of the Agency after consultation with the College and approved by the Minister for the Budget. The rates of depreciation and amortisation and the procedures for keeping inventories are laid down in the accounting and financial regulations. The Accounting Officer draws up a financial…

The Accounting Officer shall exercise due diligence to ensure the recovery of all the Agency’s resources. Revenue shall be recovered by the Accounting Officer either spontaneously or in accordance with the instructions of the President of the Agency. The Accounting Officer shall send the corresponding invoices to the debtors and receive their payments. All rights acquired during a financial year must be taken into account for that year.

When the Agency’s debts, other than the State subsidy referred to in 1° of article R. 232-27, cannot be recovered out of court, proceedings shall be conducted in accordance with commercial practice or may be the subject of statements of enforceability issued by the Chairman of the Agency. Enforceable statements may be notified to debtors by registered letter with acknowledgement of receipt. Recovery is pursued until opposition is lodged with…

The accounting officer shall initiate proceedings. Proceedings may be suspended at any time by written order of the President of the Agency if the debt is the subject of a dispute. The President of the Agency shall also suspend proceedings if, in agreement with the Accounting Officer, he considers that the debt is not recoverable or that the granting of time by the Accounting Officer is in the interests of…

The Chairman of the Agency may decide, with the approval of the Accounting Officer, to: 1° an ex gratia remission of the agency’s debts in the event of hardship to debtors ; 2° Total or partial remission of late payment surcharges or penalties applied at the justified request of debtors; 3° Write-off of debts in the event of debtors’ insolvency or when their debts cannot be recovered. The Board sets…

All expenditure must be liquidated and authorised during the financial year to which it relates. The Agency’s expenditure shall be settled by the Accounting Officer by order of the President of the Agency or after having been accepted by the latter. Expenditure orders shall be supported by the necessary documentary evidence, in particular invoices, briefs, contracts, leases or agreements. Acceptance of the expenditure shall take the form either of a…

The list of supporting documents for revenue and expenditure shall be prepared by the Accounting Officer and proposed by the President of the Agency for approval by the Minister for the Budget. In the event of loss, destruction or theft of the supporting documents provided to the Accounting Officer, the Minister for the Budget may authorise the Accounting Officer to arrange for their replacement. The supporting documents shall be kept…