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Article R2221-60 of the French General Code of Local Authorities

At the end of the financial year, the authorising officer draws up the administrative account and the accounting officer draws up the management account. These documents are presented to the Board of Directors within the deadlines set out in article L. 1612-12. The accounts are then sent to the municipality for information within two months of the Board of Directors’ decision.

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Article R2221-63 of the French General Code of Local Authorities

The mayor is the legal representative of a public authority with sole financial autonomy and is its authorising officer. He takes the necessary measures to implement the decisions of the municipal council. He presents the budget and the administrative account or the financial account to the municipal council. He may, under his responsibility and supervision, delegate his signature to the director for all matters concerning the operation of the public…

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Article R2221-64 of the French General Code of Local Authorities

The operating board deliberates on the categories of business for which the town council has not reserved decision-making power for itself or for which this power is not assigned to another authority by this section or by the Articles of Association. It must be consulted by the mayor on all matters of a general nature relating to the operation of the public service. The board may carry out any investigation…

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Article R2221-66 of the French General Code of Local Authorities

When the provisions of the fourth paragraph of Article L. 2221-13 the committee of the syndicat de communes is enlarged to include outside persons to exercise the powers of the operating board, with the members of the syndicat committee having to hold more than half of the seats on the committee. The committee regulates the general organisation of the service and votes the budget.

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Article R2221-68 of the French General Code of Local Authorities

The director is responsible for the operation of the régie’s departments. To this end: 1° He prepares the budget; 2° He carries out, under the authority of the mayor, current sales and purchases, under the conditions set by the articles of association; 3° He is replaced, in the event of absence or impediment, by one of the department’s civil servants or employees, appointed by the mayor after consulting the operating…

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