When the accounting officer of the commune, department or region notifies his decision to suspend payment of an expense, the mayor, the president of the departmental council or the president of the regional council may send him a requisition order. He shall comply immediately, except in the case of insufficient funds available, expenditure authorised on irregularly opened or insufficient appropriations or on appropriations other than those on which it should be charged, total failure to justify the service rendered and failure to discharge the payment, as well as in the case of lack of enforceability of the acts taken as appropriate by the municipal authorities, the departmental authorities or the regional authorities.
The requisition order is notified to the regional audit chamber, which forwards it to the Cour des Comptes.
In the event of a requisition, the authorising officer is subject to the jurisdiction of the Cour des Comptes, pursuant to the provisions of article L. 131-1.
The list of supporting documents that the accounting officer may require before proceeding with payment is set by decree.