Paragraph 3: Budgetary and accounting arrangements for the High Council

The accounting officer shall suspend the payment of expenditure where he finds, in the course of his checks, irregularities or inaccuracies in the certifications issued by the chairman of the High Council. He shall inform the Chairman of the High Council accordingly. Where the accounting officer has suspended payment of expenditure, the chairman of the High Council may, in writing and under his responsibility, require the accounting officer to pay….

All expenditure must be liquidated and authorised during the financial year to which it relates. Expenditure orders shall be supported by the necessary supporting documents. The accounting officer may pay certain categories of expenditure without prior authorisation under the conditions laid down in the accounting and financial regulations.

The list of supporting documents for income and expenditure is prepared by the accounting officer and proposed by the president for approval by the minister responsible for the budget. In the event of loss, destruction or theft of the supporting documents provided to the accounting officer, the Minister responsible for the budget may authorise the latter to provide for their replacement. The supporting documents are kept in the accounting officer’s…

Revenue and expenditure accounts may be set up at the High Council by a decision of its Chairman with the approval of the accounting officer under the conditions laid down in the decree no. 2019-798 of 26 July 2019 on the revenue and imprest accounts of public bodies and by the accounting and financial regulations.

The High Council’s available funds shall be deposited with the Treasury under the conditions defined in Articles 46, 47 and 197 of Decree 2012-1246 of 7 November 2012 on public budgetary and accounting management.

The accounting officer’s management is supervised by the Ile-de-France regional director of public finance.

The High Council is subject to the provisions of ordonnance no. 2015-899 of 23 July 2015 relating to public contracts.