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French General Code of Local Authorities

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Article D1611-21 of the French General Code of Local Authorities

November 5, 2023

The mandated body without a public accountant opens an account with the State intended for the execution of all treasury operations relating to this mandate, to the exclusion of all other operations. When the principal makes the funds required for expenditure available to the mandated body, the latter shall immediately pay all the funds made available to it by the principal into the account mentioned in the previous paragraph. .

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Article D1611-24 of the French General Code of Local Authorities

November 5, 2023

Where the authorised body is responsible for the recovery of any undue payments and it is within its powers to pursue compulsory enforcement and take precautionary measures, it may not rely on an enforcement order issued by the principal. He shall pursue compulsory enforcement in accordance with the rules applicable to his own claims, using one of the enforcement orders mentioned in 1° to 6° of Article L. 111-3 of…

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Article D1611-25 of the French General Code of Local Authorities

November 5, 2023

The authorised body shall render the accounts provided for in Article D. 1611-22 at least once a year. This presentation must be made within a timeframe that allows the principal’s public accountant to produce his management account or financial account. The accounts produced by the agent show all expenditure and revenue transactions described by type without any contraction between them, as well as all cash transactions by type. They also…

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Article D1611-26 of the French General Code of Local Authorities

November 5, 2023

I. – The presentation of the accounts is subject to the approval of the principal’s authorising officer. The principal’s authorising officer shall give the order to pay or recover to his public accountant and shall send him the relevant supporting documents only in respect of those elements of the presentation that he has approved. II. – Before reintegration into its accounts, the principal’s accounting officer shall check the operations carried…

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Article D1611-26-1 of the French General Code of Local Authorities

November 5, 2023

In application of the fifth paragraph of II of article L. 1611-7, local authorities and their public establishments may entrust a body with a public accountant with the allocation and payment of expenditure relating to: 1° Aid allocated to businesses with a view to the creation or expansion of economic activities; 2° European programmes which they manage either as national authority, managing authority or by delegation of management; 3° Individual…

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Article D1611-27 of the French General Code of Local Authorities

November 5, 2023

The authorisation provided for in III of article L. 1611-7 intended to enable organisations without a public accountant to be entrusted with the allocation and payment of expenditure relating to the remuneration of vocational training trainees is issued by the prefect in whose area of jurisdiction the mandating local authority or establishment is located, after obtaining the opinion of the departmental or, where appropriate, regional director of public finance. The…

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Article D1611-28 of the French General Code of Local Authorities

November 5, 2023

The organisation files an application for authorisation with the prefect, indicating: – the legal status of the organisation; – the identity of its managers or directors responsible; – the technical and human financial resources at its disposal; – the qualifications, professional titles and references of the persons responsible for carrying out the operations covered by the mandate and for keeping the organisation’s accounts. This application shall be accompanied by: 1°…

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Article D1611-29 of the French General Code of Local Authorities

November 5, 2023

The prefect examines the application for authorisation according to the following assessment criteria: – the financial situation of the organisation, particularly its cash position; – the guarantee of representation of funds; – the qualifications of the organisation’s staff required to carry out the operations covered by the mandate. The decision to authorise or refuse authorisation is notified to the organisation by the prefect.

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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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