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Article R1617-2 of the French General Code of Local Authorities

The revenue, imprest and imprest accounts of local authorities and their public establishments are set up in accordance with the provisions specific to each category of body, with the assent of the assigning public accountant.

Original in French 🇫🇷
Article R1617-2

Les régies de recettes, d’avances et de recettes et d’avances des collectivités territoriales et de leurs établissements publics sont créées selon les dispositions propres à chaque catégorie d’organisme, sur avis conforme du comptable public assignataire.

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