French General Code of Local Authorities
In forceWhere the agreement relating to the terms and conditions of the operation of a public service is contractually qualified as a régie intéressée, and without prejudice to the obligations resulting from the provisions of the Public Procurement Code or, where applicable, those of the preliminary chapters, I and IV of Title I of Book IV of Part One of this Code, it determines:
- the procedures for the liquidation and mandating of the remuneration of the imprest administrator concerned by the department or departmental public establishment as well as, if applicable, the conditions for the payment of advances ;
- the transmission, at least monthly, by the imprest administrator concerned to the department or establishment of the statement of charges and income, aggregated by account and by nature, resulting from the imprest account, a statement in the light of which the authorising officer issues, after checking, the revenue vouchers and expenditure orders and integrates these operations of the imprest account into the department's or establishment's accounts ;
- the transmission at least monthly to the department or the establishment of all the documents useful for the exercise, where applicable, of its rights to deduct the value added tax paid during the month in respect of the activity of the imprest account;
- the procedures for returning the funds available from the imprest account to the public accountant;
- the procedures for control of the imprest administrator concerned by the department or the establishment.
