Article L114-13 of the French Sports Code
The acts of the sports resources, expertise and performance centres relating to the budget and its modifications are prepared, adopted and become enforceable under the conditions defined in articles L. 421-11, with the exception of the second paragraph of a, and L. 421-12 du code de l’éducation. These acts and the financial account are subject to budgetary control under the conditions defined in article L. 421-13 of the same code….