CHAPTER IV: Accounting

In accordance with the provisions of Article 1 of Decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management, the fundamental principles contained in Title I of the said decree are applicable to the local authority and its public establishments.

The appropriations allocated to expenditure for each financial year may not be used to pay expenditure for another financial year. However, expenditure committed but not mandated at the close of the financial year is charged against the appropriations that must be carried over to the budget for the following financial year. They may be paid until these appropriations are made available on the basis of the statement of outstanding commitments…

Reversals of overpayments made during the financial year in which the payment was made may be credited back to the article which originally bore the expenditure. .

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. .

Each mandate states the local authority, budget, financial year and charge to which the expenditure applies.

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.