Sub-paragraph 3: The accounting officer (R)

The duties of accountant are entrusted either to an accountant from the Directorate General of Public Finance or to an accounting officer. The accounting officer is appointed by the prefect on a proposal from the board of directors, after receiving the opinion of the departmental or, where applicable, regional director of public finance. He or she may only be replaced or dismissed in the same manner. However, for régies created…

The accounting officer may, under his responsibility, delegate his signature to one or more agents whom he constitutes his authorised representatives. The accounting officer is responsible for the operation of the accounting departments. He is subject to all the obligations incumbent on public accountants under decree no. 2012-1246 of 7 November 2012 relating to public budgetary and accounting management. The accounting officer is placed under the authority of the director,…

The accounting officer keeps the general accounts and, where appropriate and under the authority of the director, the cost accounts.

The régie’s accounting officer is subject to control by the general inspectorate of finance and the departmental or, where applicable, regional director of public finance. The Prefect receives audit reports from members of the Inspectorate General of Finance and from the Departmental or, where applicable, Regional Director of Public Finance. He may have the operations and records of the régie inspected by a delegate appointed by him for this purpose.

The Director, as well as the Chairman of the Board of Directors, may at any time inspect in the offices of the Accounting Officer the vouchers for receipts and expenditure and the accounting registers. He may receive copies of the accounting records.