Regulatory part - Orders

For the purposes of examining the initial budget, amending budgets and the financial account, the budget controller shall receive the draft documents provided for inArticle 175 of Decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management before they are sent to the members of the governing body.

The management reports referred to in the second paragraph of article 223 of decree no. 2012-1246 of 7 November 2012 on public budget and accounting management shall be sent to the budget controller at least twice a year, before 31 May and before 30 September, unless an exemption is granted by the budget controller. They shall include : – an update of the initial detailed breakdown ; – the detailed…

Pursuant to the provisions of Article 223 of Decree No. 2012-1246 of 7 November 2012 on public budgetary and accounting management, the budget controller shall in particular receive the following documents: – information relating to the monitoring of the objectives set by the Minister for Sport for the head of ENSM ; – strategic documents relating to ENSM’s missions, objectives, resources and financial commitments; – information relating to the monitoring…

The budget controller monitors the management of jobs and staff appropriations under the conditions set out in the Order of 7 August 2015 on the budgetary rules of the bodies.

Under the conditions and according to the thresholds set by the document provided for in Article A. 211-63-1, with regard to the quality of budgetary internal control: The following are subject to approval: general or category-based measures, relating in particular to remuneration or working time management and having an impact on the organisation’s payroll; -acts relating to the recruitment, remuneration and promotion of senior executives; -recruitment contracts and amendments thereto;…

The Budget Controller draws up an a posteriori control programme on the basis of the risks identified, which may relate to the quality of the budgetary accounts kept or the sustainability of the budget forecast and its implementation. It is based on the risks it identifies in the course of its duties, in the course of work relating to budgetary internal control or in the conclusions of audits. This control…

If it appears to the Budget Controller that the management of ENSM calls into question the sustainability of budgetary implementation in the light of the budgetary authorisation, the coverage of its compulsory or unavoidable expenditure, its continued operation or the quality of the budgetary accounts, he shall inform the authorising officer in writing. The authorising officer shall inform him in the same way of the measures he intends to take…

After consultation with the authorising officer, the budget controller shall draw up a document setting out the detailed list of acts subject to approval or opinion, the amounts of the approval or opinion thresholds, the format of the documents and statements to be transmitted and the frequency and procedures for their transmission. This document is sent to the authorising officer, the accounting officer, the Minister for the Budget and the…