#2005-1429Decree No. 2005-1429 of November 18, 2005, Relating to the Missions, Organization, and Employment of Budgetary and Accounting Control Services
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The decree establishes a budgetary and accounting control service under the authority of the Minister of Budget within the French government. This service is responsible for overseeing financial control, maintaining accuracy in accounting records, and ensuring compliance with state financial procedures. The decree outlines the structure, roles, and responsibilities of the budgetary controller as well as the processes for appointments and the delegation of authority within the service.
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Key Changes
- Creation of a new budgetary and accounting control service under the Minister of Budget.
- Specification of the roles and responsibilities of the budgetary controller.
- New regulations regarding appointments, employment duration, and conditions for personnel in the service.
Obligations
What this law requires
Establish a budgetary and accounting control service under the authority of the Minister of Budget, headed by a budgetary and accounting controller with the status of public accountant
Ensure the budgetary and accounting controller exercises financial control over the principal ordonnateur as specified in the decree of January 27, 2005
Verify the accuracy of accounting records, ensure the sincerity of accounting entries, and ensure compliance with state accounting procedures
Transmit periodic information and an annual report to the Minister of Budget and principal ordonnateur regarding budget execution and financial situation analysis
Coordinate the action of financial control authorities with deconcentrated services and public accountants managing secondary ordonnateurs' payment and revenue orders