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Article R1617-7 of the French General Code of Local Authorities

The administrators collect the revenue paid by the debtors under the same conditions as public accountants. Under the conditions laid down in the instrument setting up the imprest account, they may be authorised to collect such revenue using payment instruments issued by a duly authorised company or organisation, irrespective of the technical medium used, for the purchase of a specific good or service from such issuers or third parties who…

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Article R1617-8 of the French General Code of Local Authorities

The imprest administrators pay and justify the revenue collected by them to the assigning public accountant under the conditions laid down in the instrument setting up the imprest account and at least once a month. Cheques are remitted to the cashier or to the assigning public accountant if the imprest administrator does not hold a deposit account, at intervals laid down in the instrument setting up the imprest account. They…

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Article R1617-11 of the French General Code of Local Authorities

Unless a dispensation is granted by the Minister responsible for the budget, only the following may be paid through an imprest account: 1° Equipment and operating expenses not included in a public contract awarded in accordance with a formalised procedure and within the limit of an amount set by order of the minister responsible for the budget; 2° The remuneration of staff paid on an hourly or sessional basis and…

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Article R1617-12 of the French General Code of Local Authorities

An advance shall be made available to each imprest administrator, the amount of which, fixed by the instrument setting up the imprest account and, where applicable, revised in the same manner, shall not exceed one quarter of the foreseeable amount of annual expenditure to be paid by the imprest administrator. The instrument setting up the imprest account also lays down the conditions under which, exceptionally and with the assent of…

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Article R1617-13 of the French General Code of Local Authorities

Advance administrators pay expenditure under the same conditions as public accountants. Under the conditions laid down in the act constituting the imprest account, they may be authorised to issue payment instruments, mentioned in article R. 1617-7, to beneficiaries designated by the local authority or its local public establishment.

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Article R1617-14 of the French General Code of Local Authorities

The imprest administrator shall submit the supporting documents for expenditure paid by him, in accordance with the conditions laid down in the constituent instrument and at least once a month, to the authorising officer or to the assigning accounting officer, who shall issue a regularisation order for the amount of expenditure recognised as regular.

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Article R1617-16 of the French General Code of Local Authorities

The régisseurs are required to keep accounts, the form of which is laid down by the minister responsible for the budget and, where applicable, by the minister(s) concerned. These accounts shall show and make it possible to justify at any time: 1° For revenue accounts, the cash situation; 2° For imprest accounts, the situation of the advance received, the nature of the expenditure incurred and the amount of cash available;…

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