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Article D71-114-14 of the French General Code of Local Authorities

The accounting officer of the local authority is solely responsible for: 1° Taking all necessary steps to collect revenues, legacies and donations and other resources allocated to the service of the local authority; 2° Taking, against debtors in arrears and with the authorisation of the president of the local authority, the necessary acts, notifications and enforcement measures under the conditions of article D. 71-114-4; 3° To notify the administrators of…

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Article D71-114-15 of the French General Code of Local Authorities

The management account submitted by the local authority’s accounting officer presents the local authority’s accounting position at 31 December of the financial year, including the transactions of the additional day. The management account submitted by the local authority’s accounting officer presents the local authority’s accounting position at 31 December of the financial year, including the transactions of the additional day.

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