Section 3: Financial organisation

The management of accounting officers is overseen by the local departmental or, where applicable, regional director of public finance. Accounting officers are also subject to audits by the Inspectorate General of Finance and, where appropriate, the relevant audit bodies.

The centres may set up imprest accounts and revenue accounts. The administrators are appointed by decision of the director after approval by the accounting officer. The functions of imprest administrator and revenue administrator may be entrusted to the same member of staff. Administrators are subject to the control of the accounting officer.

An order of the Minister for the Interior and the Ministers for the Budget and Sport sets out : a) the administrative organisation ; b) The presentation of the budgets and their execution; c) the general accounting rules, the chart of accounts and the presentation of the financial accounts, after receiving the opinion of the authority responsible for accounting standards.

Each centre has set up an internal budgetary and accounting control system.