TITLE XI: FINANCES OF THE TERRITORIAL COLLECTIVITY OF FRENCH GUYANA

Products of the local authority, the local authority’s public establishments and any public body resulting from an agreement between the local authority and any other public authority or public establishment that are not assessed and liquidated by the State’s tax departments in execution of the laws and regulations in force are recovered: 1° Either by virtue of enforceable judgments or contracts; 2° Or by virtue of revenue orders or tax…

No expenditure incurred on behalf of the local authority may be paid unless it has first been authorised by the local authority’s chairman against a duly appropriated credit line. .

The mandate for payment must contain all the particulars of name and capacity necessary to enable the accounting officer to recognise the identity of the creditor.

All mandates must be accompanied by documents relating to the method of payment of expenditure under the conditions set out in the decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management.

The payment mandate must be issued in the name of the original creditor.

The president of the local authority attaches the mandates and supporting documents for expenditure, indicated in articles D. 1617-19 and D. 1617-20, to the issue slips that he sends to the local authority’s accounting officer, who must check them within the timeframe allotted to him and, if necessary, ensure that they are regularised with the local authority’s president.

Transfers of funds from refunds due to overpayments to local authority creditors are ordered by the local authority president, who issues a transfer order. .

The administrative account, on which the local authority is called to deliberate in accordance with article L. 71-111-9, presents by separate column and in the order of the chapters and articles of the budget: In revenue: 1° The nature of the revenue; 2° The budget estimates and forecasts; 3° The final determination of the sums to be recovered on the basis of the supporting vouchers. In expenditure: 1° The items…

The president of the local authority shall submit to the local authority’s accounting officer, duly summarised on an issue slip, a true copy of all leases, contracts, judgments, wills, declarations, statements of recovery, new titles and other documents, concerning the revenue the collection of which is entrusted to him. The accounting officer may request, if necessary, that the originals of documents forming a title in favour of the local authority…