French Sports Code

In the event of the death or impediment of the accounting officer, the competent departmental or, where applicable, regional director of public finance shall urgently appoint, with the approval of the director, an interim accounting officer. The Director will immediately report to the Minister for Sport and the Minister for the Budget on the installation of the interim accounting officer.

The centre’s income is settled by the authorising officer on the basis laid down by law, regulations, court rulings and agreements. Income allocated to the centre for a specific purpose, subsidies from public or private bodies and donations and legacies must remain earmarked for that purpose. However, the reduction or modification of the allocation of expenses resulting from donations and legacies may be pronounced under the conditions provided for by…

Revenue orders are drawn up by the authorising officer and given to the accounting officer, who takes charge of them and notifies them to the debtors. All rights acquired during the course of a financial year must be the subject of a revenue order in respect of that financial year. The authorising officer is authorised, under the conditions provided for inarticle L. 1611-5 of the General Local Authorities Code, not…

The centre’s debts that cannot be recovered out of court shall be the subject of statements of enforceability issued by the authorising officer. Enforceable statements may be notified to debtors by registered letter with acknowledgement of receipt. Recovery is pursued until opposition is lodged with the competent court. The accounting officer proceeds with legal proceedings. If the debt is the subject of a dispute, proceedings may be suspended by written…

The centre’s debts may be the subject of: 1° Either an ex gratia remission, in the event of embarrassment on the part of the debtors; 2° Or a write-off, in the event of insolvency on the part of the debtors. The remission decision is taken by the Board of Directors after receiving the Accounting Officer’s assent, except where it concerns a debt of the Accounting Officer, or by the Authorising…

Only the centre’s authorising officer and his delegates are authorised to commit expenditure.

Works, supply and service contracts are awarded in accordance with the provisions of the Public Procurement Code applicable to local authorities and local public establishments.

All expenditure must be settled and authorised during the financial year to which it relates.

Expenditure orders drawn up by the authorising officer in accordance with the conditions set out inarticle 32 of Decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management are sent, together with the supporting documents, to the accounting officer, who takes charge of them and pays them. The list of supporting documents that the Accounting Officer may require is set out inArticle D. 1617-19 of the General…

The centre’s funds are deposited with an accountant from the Directorate General of Public Finances. When the centre’s funds come from surpluses from previous financial years, from donations, from the proceeds of the disposal of an asset or from amortisation instalments temporarily unused, they may be invested in Treasury securities or securities guaranteed by the State. Such investments are subject to budget estimates or authorisations. However, short-term investments in Treasury…