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Article R2221-57 of the French General Code of Local Authorities

The Chairman of the Board of Directors: 1° Takes the measures necessary to implement the decisions of the Board of Directors; 2° May delegate, under his responsibility and supervision, his signature to the Director; 3° Is the authorising officer of the régie and, in this capacity, prescribes the execution of revenue and expenditure; 4° Appoints staff.

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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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