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Article R232-37 of the French Sports Code

The accounting officer is required to exercise : 1° In respect of revenue, control of the authorisation to collect revenue and the collection of debts and the regularity of reductions and cancellations of revenue orders, within the limits of the information available to him; 2° In respect of expenditure, checking that the authorising officer or his delegate is in a position to authorise expenditure, that appropriations are available, that expenditure…

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Article R232-39 of the French Sports Code

Revenue and expenditure accounts may be set up at the Agency by decision of the Chairman, with the approval of the accounting officer, under the conditions laid down by Decree no. 2019-798 of 26 July 2019 on the revenue and imprest accounts of public bodies.

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