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Article R3213-11 of the French General Code of Local Authorities

Any notary depositing a will containing a legacy in favour of a department or a departmental public establishment is required, as soon as the will is opened, to give notice thereof to the president of the departmental council and to the accountant of the department or establishment. The same obligation is imposed on any notary who has received a deed containing a donation in favour of a department or a…

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Article R3213-12 of the French General Code of Local Authorities

Any mandate conferred, subsequent to the delivery or the sending into possession of a legacy, by the legal representative of a department or a departmental public establishment, with a view to administering or liquidating the assets dependent on this legacy, shall be brought to the attention of the accounting officer. The same shall apply to instructions given to the mandatary with regard to both revenue and expenditure.

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Article R3213-14 of the French General Code of Local Authorities

From the time of delivery or sending into possession, the revenue or expenditure transactions affecting the assets bequeathed to a department or departmental public establishment are carried out under the control of the accountant of the department or departmental public establishment and included by him in his management accounts. To this end, any person responsible for the administration or liquidation of these assets, at the end of each calendar year…

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Article D3221-2 of the French General Code of Local Authorities

The delegation threshold set by the deliberation provided for in 18° of Article L. 3211-2 of this Code may not exceed 100 euros. After examining the proposals sent by the public accountant relating to irrecoverable debts within the meaning of article R. 276-2 of the Book of Tax Procedures, the President of the Departmental Council declares the debt to be written off by decree. He reports his decisions to the…

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Article R3231 of the French General Code of Local Authorities

The départements may award an operating grant to the local structures of representative trade union organisations which have legal personality and which carry out missions of general interest at département level. These structures may not transfer the subsidies to other legal entities and must report on their use in the report mentioned in article L. 3231-3-1. Subsidies are awarded by the deliberative assemblies of these local authorities. Agreements concluded, where…

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