Subsection 6: Financial and accounting system

The Agency is subject to the provisions of Titles I and III of Decree 2012-1246 of 7 November 2012 on public budgetary and accounting management.

The budget includes in particular: 1° Revenue: a) Subsidies from the State, regional and local authorities and other public bodies; b) Subsidies from international organisations and the European Union; c) Proceeds from progressive fees levied pursuant to Article L. 5141-8; d) Programme contract funds; e) Income from royalties and contributions, in particular intellectual property income; f) Remuneration for services rendered and any resources that the Agency derives from its activity;…

The budget is submitted to the Board of Directors for approval before 25 November of the previous year.

The accounting officer is appointed by order of the ministers responsible for agriculture, the budget, consumer affairs, the environment, health and labour. Secondary accountants may be appointed by the Managing Director after consultation with the Accounting Officer and with the approval of the Budget Minister.

A statement showing the results of the cost accounting is attached to the financial account sent to the supervisory ministers.

With the authorisation of the ministers responsible for the budget, the economy, agriculture, consumer affairs, the environment, health and labour, the agency may take out loans.

Revenue and imprest accounts may be set up in accordance with the provisions of Decree no. 2019-798 of 26 July 2019 on the revenue and imprest accounts of public bodies.