Sub-paragraph 3: The accounting officer (R)

The functions of accounting officer for the régie are performed by the commune’s accounting officer. However, when annual operating revenue exceeds €76,225, these functions may be entrusted to an accounting officer by decision of the municipal council taken after consultation with the operating board and the departmental or, where appropriate, regional director of public finance. The officer who performs the functions of accounting officer is appointed by the prefect on…