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…