#2022-1605Decree on Public Financial Responsibility Rules
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This French decree revises financial responsibility protocols for public financial managers by replacing certain references and removing outdated regulations. It reinforces the role of the Cour des comptes in overseeing financial accountability and sets deadlines for submitting financial accounts. The decree primarily affects financial managers, accounting officers, and public institutions needing to adapt to the updated accounting and control procedures.
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Key Changes
- Replaces references to financial oversight body with Cour des comptes.
- Eliminates outdated accounting regulations.
- Sets deadlines for financial account submissions.
Obligations
What this law requires
Financial managers (agents comptables) must produce financial accounts and supporting documents no later than 4 months following the close of the fiscal year (Article 6, Article 7.4)
Educational institution financial managers (agents comptables) must produce financial accounts and supporting documents no later than 6 months following the close of the fiscal year (Article 9.3, 9.5, 9.6, 9.10)
The Cour des comptes (Court of Accounts) must receive requisition orders for financial management control (Article 9.9)
If financial accounts are not submitted within the prescribed deadline, the State representative can designate an official agent to produce the accounts (Article 9.5.b)
Accounting officers (régisseurs) performing collections and payment operations must be designated as 'chargés' (responsible for duties) rather than personally and financially liable (Article 12.1.a, 12.1.b)