The revenue transactions, the order transactions of the local authorities and establishments referred to in
article D. 1617-19as well as the payments of the organisations referred to in the second paragraph of article D. 1617-19 must be justified in accordance with the specific regulations applicable to them, and in such a way as to enable their accounting officer to carry out the controls provided for by the provisions of Title I of Decree no.
2012-1246of 7 November 2012 on public budgetary and accounting management.

