Paragraph 1: Accounting and financial provisions

The provisions of this paragraph set out the accounting and financial terms and conditions for mandates given by local authorities and their public establishments pursuant to article L. 1611-7-1.

Any draft mandate shall give rise to prior consultation with the principal’s public accountant, to whom the draft contractual documents shall be sent. The accounting officer’s opinion on these documents is given with regard to compliance with the nature of the operations to which the mandate relates and the provisions of this paragraph. At the end of a period of one month, the accounting officer is deemed to have given…

The mandate given pursuant to Article L. 1611-7-1 specifies in particular: 1° The nature of the operations covered by the mandate; 2° The duration of the mandate and the conditions of its possible termination; 3° The powers of the mandating body; 4° Where the mandating body is responsible for the reimbursement of revenue wrongly collected, the ceiling of the permanent cash fund that it may be authorised to retain for…

The authorised body shall keep separate accounts showing all income and expenses recorded and all cash movements made in respect of the mandate.

Where the mandate stipulates that the authorised body shall have a permanent cash fund, the principal’s authorising officer shall determine the amount of this fund, subject to the ceiling stipulated in the mandate. .

The reimbursement of revenue wrongly collected includes: 1° The reimbursement of amounts collected in accordance with the procedures defined for each service by the contract or the regulations applicable to it; 2° The repayment of overpayments; 3° The restitution of sums wrongly collected.

The authorised body shall render the accounts provided for in Article D. 1611-32-4 at least once a year. The deadline for submission is set by the mandate in such a way that the principal’s public accountant is in a position to produce his management account or financial account within the regulatory deadlines. The accounts produced by the agent show all revenue and expenditure transactions described by nature, without contraction between…

Articles D. 1611-19, D. 1611-20 et D. 1611-26 are applicable to mandates entrusted by local authorities and their public establishments pursuant to article L. 1611-7-1.