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Article R1617-4 of the French General Code of Local Authorities

November 5, 2023

I. – An imprest administrator carrying out collection and payment operations on behalf of a public accountant is responsible for the custody and safekeeping of the funds and valuables he collects or which are advanced to him by the public accountant, the handling of funds and movements of cash accounts, the keeping of supporting documents and the keeping of accounts of operations. The imprest administrator is responsible for all operations…

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Article R1617-5-1 of the French General Code of Local Authorities

November 5, 2023

An interim imprest administrator is appointed: 1° In the event of the imprest administrator ceasing to hold office, pending the appointment of a new titular imprest administrator; 2° When the imprest administrator is absent or prevented from attending for a period exceeding two months. The temporary administrator is appointed by the authorising officer with the approval of the accounting officer. The interim administrator’s duties may not exceed a period of…

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Article R1617-5-2 of the French General Code of Local Authorities

November 5, 2023

I. – The titular or temporary administrator may receive an allowance for handling funds under the conditions laid down by order of the Minister responsible for the budget. II. – The administrator is assisted by agents. The instrument setting up the imprest account provides for the use of agents. These agents are appointed by the authorising officer with the agreement of the accounting officer and the administrator. The agents do…

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Article R1617-6 of the French General Code of Local Authorities

November 5, 2023

The nature of the income to be collected is set out in the instrument setting up the imprest account. However, with the exception of registration and stamp duties for cemetery concessions, the taxes, duties and fees provided for in the General Tax Code, the Customs Code and the State Property Code may not be collected via an imprest account unless an exemption is granted by the Minister responsible for the…

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

November 5, 2023

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

November 5, 2023

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

November 5, 2023

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

November 5, 2023

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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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
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75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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