Article A211-63 of the French Sports Code
If it appears to the Budget Controller that the management of ENSM calls into question the sustainability of budgetary implementation in the light of the budgetary authorisation, the coverage of its compulsory or unavoidable expenditure, its continued operation or the quality of the budgetary accounts, he shall inform the authorising officer in writing. The authorising officer shall inform him in the same way of the measures he intends to take…