Section 3: Financial organisation

Subject to the provisions of this section, the sports resources, expertise and performance centres are subject, as regards their financial and accounting regime, to the provisions of Title I of Decree no. 2012-1246 of 7 November 2012 relating to public budgetary and accounting management.

The centre’s draft budget is prepared by the director, who sends it simultaneously to the region and to the rector of the academic region. It must be put to the vote of the Board of Directors and adopted in real balance within thirty days of notification of the region’s contribution. Without prejudice to the control of legality exercised by the representative of the State, the budget becomes enforceable within thirty…

During the financial year, the Director proposes any changes to be made to the budget. These shall give rise to amending budgets. Amending budgets are adopted under the same conditions as the initial budget. They become enforceable within fifteen days of the date of receipt by the two authorities mentioned in the first paragraph of article R. 114-17, unless one or other of them has made known its reasoned disagreement.

When the first paragraph of Article L. 1612-1 of the General Local Authorities Code is applied in the event that the Centre’s budget has not been adopted before 1 January of the financial year to which it applies, the Director may, until the adoption of this budget, recover revenue and commit operating expenditure within the limits of those entered in the budget for the previous year.

I.-The budget is drawn up taking particular account of the establishment’s project, the objectives and performance contract signed with the State, as well as the agreements signed with the region to which the centre is attached and the National Sports Agency. II – The appropriations entered in the budget are presented in the form of three envelopes grouping together : 1° Staff costs, which include : a) Salaries ; b)…

For each sports resource, expertise and performance centre, a provisional document is drawn up for the management of jobs and personnel credits, which describes : 1° Forecasts for the arrival and departure, over the course of the year, of staff paid by the centre and staff assigned to work at the centre but not paid by it; 2° Forecasts of employment authorisations used up during the year; 3° Forecasts of…

I.-There is an accounting office within each centre, headed by an accounting officer, who is the head of the accounting department. This accounting post may be shared by several centres under the conditions laid down by order of the ministers responsible for the budget and sports. II – The accounting officer is appointed by joint order of the Minister for the Budget and the Minister for Sport after informing the…

The accounting officer shall keep the general accounts in accordance with the chart of accounts applicable to the centre. If he is unable to keep the stock accounts himself, he shall supervise them. Instructions given in this respect to the clerk must have the agreement of the accounting officer, who shall request that an annual inventory of stocks be carried out. In the event of loss, destruction or theft of…

Whenarticle L. 1617-3 of the General Local Authorities Code is applied and the accounting officer has been requested to pay, the Director reports to the Board of Directors, the President of the Regional Council and the Rector of the Academic Region. The accounting officer shall report to the competent departmental or, where applicable, regional director of public finance, who shall forward the requisition order to the regional audit chamber.

In the event of the death or impediment of the accounting officer, the competent departmental or, where applicable, regional director of public finance shall urgently appoint, with the approval of the director, an interim accounting officer. The Director will immediately report to the Minister for Sport and the Minister for the Budget on the installation of the interim accounting officer.