Article R712-13 of the French Commercial code
November 5, 2023
The chairman of the public body is responsible for implementing the budget, while respecting the separation of his duties from those of the treasurer. He issues invoices and signs contracts from which receivables arise, prior to their collection. The Treasurer is responsible for keeping the accounts, paying expenses and collecting income, as well as for cash management, while respecting the separation of his duties from those of the Chairman. He…
