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.
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.
The provisions applicable to revenue accounts and those applicable to imprest accounts shall apply to revenue and imprest accounts.
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;…
The administrators of revenue, imprest accounts and revenue and imprest accounts as well as the interim administrators and agents are subject to the controls of the assigning public accountant and the authorising officer or their delegates with whom they are placed. They are also subject to the verifications of the authorities empowered to carry out on-the-spot controls of the assigning public accountant and the authorising officer or their delegates.
Regies may be set up outside national territory. These régies are subject to the rules defined in articles R. 1617-2 to R. 1617-17. However: a) The constitutive act may provide that these régies pay all expenses necessary for the proper operation of the service abroad; b) A deposit account may be opened with a credit institution corresponding to the Banque de France or, failing that, in a local banking institution….
Before proceeding with the payment of an expense that is not the subject of a requisition order, the public accountants of local authorities, local public establishments and syndicated owners’ associations must only demand the supporting documents provided for the corresponding expense in the list defined in the annexe I du présent code.
In cases where the accounting officer is requisitioned by the authorising officer under the conditions provided for in article L. 1617-3 of this code and to Article L. 264-7 of the Financial Jurisdictions Code, there is no total absence of justification of the service rendered within the meaning of the above articles when the authorising officer draws up, on his own responsibility, a certificate certifying that the service has been…
The revenue transactions, the order transactions of the local authorities and establishments referred to in article D. 1617-19 as well as the payments of the organisations referred to in the second paragraph of article D. 1617-19 must be justified in accordance with the specific regulations applicable to them, and in such a way as to enable their accounting officer to carry out the controls provided for by the provisions of…
The authorising officers of the public bodies referred to in Article D. 1617-19, when they choose to transmit to public accountants, by electronic means or on an electronic medium, the documents necessary for the execution of their expenditure or revenue, use a procedure for the transmission of electronic data and documents, in accordance with the conditions laid down by an order of the minister responsible for the budget, made after…
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75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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