Articles R. 1617-1 to R. 1617-18 set out the conditions for the organisation, operation and control of the revenue, advance and imprest accounts of local authorities and their public establishments, excluding local public teaching establishments, set up pursuant to the provisions of Title I of Decree no. 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique.
For the purposes of this section, an assigning public accountant means the public accountant on whose behalf the imprest administrator carries out transactions.