Section 1: Financial and accounting provisions

The Agence nationale de la cohésion des territoires is subject to the provisions of Titles I and III of Decree No. 2012-1246 of 7 November 2012 on public budgetary and accounting management. The accounting officer is appointed by order of the Minister responsible for the budget. From 1 January 2021, the agency will keep analytical accounts under the conditions set out in article 209 of this decree.

The agency has the resources provided for in Article L. 1233-1. As such, it is subject, for its borrowings, to the rules set out in the I of Article 12 of Law no. 2010-1645 of 28 December 2010 on public finance programming for the years 2011 to 2014. It also receives dividends and profits from its subsidiaries and from companies in which it has acquired a stake.

Revenue and imprest accounts may be set up under the conditions laid down in the decree no. 2019-798 of 26 July 2019 relating to the revenue and imprest accounts of public bodies.