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 obtaining the opinion of the Court of Audit, guaranteeing the reliability of the identification of the issuing authorising officer, the integrity of the data and document flows relating to the acts mentioned in Annex I to this code and in the following two paragraphs of this article, the security and confidentiality of the exchanges and the justification of the transmissions made.
The handwritten signature, or electronic signature in accordance with the procedures laid down by order of the minister in charge of the budget, of the slip summarising the expenditure mandates entails certification of the service rendered for the expenditure concerned and attestation of the enforceability of the documents justifying the expenditure concerned.
The handwritten or electronic signature, in accordance with the procedures laid down by order of the minister responsible for the budget, of the statement summarising the revenue orders entails certification of the enforceability of the documents supporting the revenue concerned and renders the revenue orders attached thereto enforceable in accordance with the provisions of articles L. 252 A of the tax procedures book and articles R. 2342-4, R. 3342-8-1 et R. 4341-4 du présent code.
