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Sub-section 3: Provisions specific to public corporations with legal personality and financial autonomy, entrusted with the operation of an administrative public service (R)

Article R2221-57 of the French General Code of Local Authorities

The Chairman of the Board of Directors: 1° Takes the measures necessary to implement the decisions of the Board of Directors; 2° May delegate, under his responsibility and supervision, his signature to the Director; 3° Is the authorising officer of the régie and, in this capacity, prescribes the execution of revenue and expenditure; 4° Appoints staff.

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Article R2221-60 of the French General Code of Local Authorities

At the end of the financial year, the authorising officer draws up the administrative account and the accounting officer draws up the management account. These documents are presented to the Board of Directors within the deadlines set out in article L. 1612-12. The accounts are then sent to the municipality for information within two months of the Board of Directors’ decision.

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