Paragraph 3: Budgetary and accounting arrangements for the High Council

The budgetary and accounting year begins on 1 January and ends on 31 December. The High Council shall adopt the budget each year before the beginning of the financial year. The budget shall include a forecast of the revenue expected and the expenditure required to carry out the tasks entrusted to the High Council. It may be amended during the year. The appropriations entered in the budget are not limited….

The High Council shall have a public accountant known as the “accounting officer”, appointed by joint order of the Minister of Justice and the Minister for the Budget. The accounting officer shall be responsible for: a) Keeping the accounts of the High Council; b) Collecting the flat-rate contribution instituted in II of Article L. 821-5, as well as the contributions instituted in I and II of Article L. 821-6-1; c)…

The accounts of the High Council are drawn up in accordance with the rules of the general chart of accounts. This may be subject to adaptations proposed by the Chairman of the High Council after consultation with the High Council and approved by the Minister responsible for the budget and by the Minister of Justice. The accounting officer shall draw up a financial account at the end of each financial…

The flat-rate contribution provided for in II of Article L. 821-5 is paid by persons who apply to be included on the list referred to in II of Article L. 822-1 to the Haut Conseil’s accounting officer when they submit their application for inclusion.

I.-Statutory auditors registered on the list referred to in I of Article L. 822-1 are required to declare to the Haut Conseil du Commissariat aux Comptes before 31 March each year the total amount of fees they have invoiced during the previous calendar year to the persons or entities whose accounts they certify, distinguishing the amount of fees invoiced to public interest entities. This declaration is made even if no…

The accounting officer is required to use all due diligence to ensure the recovery of all the resources of the High Council. Revenue shall be collected by the Accounting Officer either spontaneously or in execution of the President’s instructions. With the exception of the contribution mentioned in II of Article L. 821-5 and the contributions mentioned in I and II of Article L. 821-6-1, the recovery of which comes under…

When the claims of the High Council, other than the contribution mentioned in II of Article L. 821-5 and the contributions mentioned in I and II of Article L. 821-6-1, have not been recovered amicably, proceedings shall be conducted in accordance with commercial practice or may be the subject of statements made enforceable by the Chairman. Enforceable statements may be notified to debtors by registered letter with acknowledgement of receipt….

The chairman of the High Council may decide, after obtaining the assent of the accounting officer: 1° In the event of hardship for the debtors, to grant an ex gratia remission of the High Council’s debts, except for the contribution mentioned in II of Article L. 821-5 and the contributions mentioned in I and II in Article L. 821-6-1; 1° bis At the justified request of debtors, to grant total…

The accounting officer is required to exercise: 1° As regards revenue, control: -authorisation to collect revenue; collection of debts and the regularity of reductions and cancellations of revenue orders, within the limits of the information available to him; accurate settlement of revenue ; 2° As regards expenditure, the control : the status of the authorising officer or his/her delegate; the availability of appropriations; the correct charging of expenditure to the…