#2012-12467 Kasım 2012 tarihli ve 2012-1246 sayılı Kamu Bütçe ve Muhasebe Yönetimi Hakkında Kararname
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This decree outlines the rules for public financial management and accounting in France, applicable to various public administrations, including the state and local authorities. It defines the roles of public accountants and financial officers, their responsibilities, and the procedures for budget execution and accountability.
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Obligations
What this law requires
Public accountants (comptables publics) must be appointed by the minister responsible for budget, except where otherwise specified by law for certain public entities
Functions of budget authorizer (ordonnateur) and public accountant (comptable public) must not be held by the same person
Ordonnateurs and comptables publics must maintain incompatible functions - the same person cannot serve as both ordonnateur and comptable public for the same entity
Spouses or civil partners of ordonnateurs cannot be appointed as comptables publics for the same entity where the ordonnateur exercises functions
Ordonnateurs must transmit orders to pay and collect (ordres de recouvrer et de payer) to the competent comptable public with required supporting documents and certifications