Key Benefits:
Publics concerned: the legal persons and organizations covered by theArticle 1 of Decree No. 2012-1246 of 7 November 2012 Financial and Public Accounts Management.
Purpose: Accreditation of the officer and, where appropriate, his or her delegate to the public accountant is for the first to communicate to the second their quality and scope of budgetary and accounting jurisdiction.
Entry into force: the text comes into force on the day after its publication.
Notice: this order is made pursuant to Decree No. 2012-1246 of 7 November 2012 in respect of budgetary and public accountancy, the last paragraph of section 10 refers to an order of the Minister of Budget to determine the terms and conditions of accreditation to the accountants of the ordering officers, their substitutes and to the persons to whom the ordering officers delegated their authority.
References: This order is available on the website Légifrance (http :// www. legifrance. gouv. en).
Minister Delegate to the Minister of Economy and Finance, Budget Officer,
Vu le general code of territorial authoritiesincluding articles L. 1617-1, L. 1617-3, L. 2122-21, L. 2342-1, L. 3221-2 and L. 4231-2;
Vu le Decree No. 2005-122 of 11 February 2005 establishing a national jurisdictional service known as the "Fiscal, Financial and Accounting Systems of the State";
Vu le Decree No. 2005-850 of 27 July 2005 concerning delegations of signature of members of the Government;
Vu le Decree No. 2012-1246 of 7 November 2012 relating to budgetary and public accounting management, including articles 10,14,74,75 and 76;
Vu of 28 July 2008 creating a computer application for the budgetary, financial and accounting management of the State known as Chorus;
In the opinion of the Standards Assessment Advisory Board of March 7, 2013,
Stop it!
For the purpose of this Order:
- Accreditation means notification to the assignee public accountant of the quality of an agent's agent;
∙ Enabling refers to the authorization given to an ordnator or agent under its authority to carry out certain transactions in a system of information on a defined scope of operations.
The provisions of this title shall apply to the order-initiators of the State and their substitutes responsible for the functions referred to in first paragraph of Article 11 of the decree of 7 November 2012 referred to above.
The ordonors and their delegates shall proceed with their accreditation by notification to the assigning public accountant of a copy of their published delegation and appointment.
By derogation from the previous article:
I. - Are accredited on the day after the publication of their act of appointment or on the day on which that act takes effect, if that day is later:
- the principal ordonators;
― secondary ordonators referred to in paragraphs 2, 3, 4 and 5 of Article 75 of the Decree of 7 November 2012 referred to above.
II. - The delegates of the principal ordinators under thearticle 1 of the decree of 27 July 2005 referred to above carry out their accreditation by notification to the assignee public accountant of a copy of their published appointment act.
The Coordinator who, under the functions referred to in first paragraph of Article 11 of the decree of 7 November 2012 referred to above, perform transactions through an information system must be authorized to do so.
Enabling can only be granted to accredited ordinators and delegates.
The transmission of an order or certificate in a non-dematerialized form is subject to the prior production of a specimen of the handwritten signature of the ordinancestor or his or her delegates to the assigned public accountant.
I. ― For legal persons listed in 2° and 3° of Article 1 of the decree of 7 November 2012 referred to above, the accreditation of the ordering officer shall be carried out by notification to the assigning public accountant of a form conforming to the model set out in Appendix I.
II. - The addressee of these same legal persons mentions the following information on this accreditation form:
1° A specimen of the handwritten signature of the ordainor;
2° The indication, if any, of the electronic signature process used by the Coordinator in accordance with section 4 of the June 27, 2007 Order applying theArticle D. 1617-23 of the General Code of Territorial Communities the dematerialization of public accounting operations;
3° The effective date of the quality of the coordinater;
4° The professional mailing address and, where applicable, the email address of the contactor.
III. - One of the following two documents justifying the quality of the informationor of these same legal persons is also attached to the accreditation form:
1° Either a copy of the deliberation recognizing its election in accordance with the procedure provided for by the general code of territorial authorities and other regulations in force;
2° be a copy of the appointment decision in the manner provided by the general code of territorial authorities, the code of social action and families, the code of construction and housing, the code of education, Public Health Code and other regulations in force.
Accreditation of an alternate or a delegator of a legal person listed in section 9 shall be effected by notification to the assigning public accountant of a form conforming to the model set out in Appendix II.
This form is signed by the creditor accredited to the accountant and its delegate. A copy of the delegationord's decision that specifies the complete list of the powers of the Coordinator listed by the Coordinator is attached to the accreditation form. decree of 7 November 2012 referred to abovethat the delegate is authorized to exercise.
The principal ordinators for legal persons mentioned in 4°, 5° and 6° of Article 1 of the decree of 7 November 2012 referred to above are accredited by the notification to the accounting officer of a copy of their notice of appointment published in the Official Journal of the French Republic or in an Official Bulletin and a specimen of their handwritten signature.
Secondary ordinances for legal persons referred to in the preceding paragraph are accredited by the notification to the assigned accounting officer of a copy of their act of appointment, the act conferring them delegation of authority and a specimen of their handwritten signature.
The form set out in Appendix III is notified to the accounting officer for this purpose.
The delegates or substitutes of the ordonors of the legal persons referred to in the first paragraph of Article 9 shall be accredited by notification to the assigning agent of the act conferring them delegation of signature and a specimen of their handwritten signature.
The form that is set out in Appendix IV is submitted to the accounting officer for this purpose.
The Coordinator who performs transactions through an information system, under the functions referred to in first paragraph of Article 11 of the decree of 7 November 2012 referred to above, must be empowered.
Enabling can only be granted to accredited ordinators and delegates.
The Director General of Public Finance is responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.
A N N E X E S
A N N E X E I
MODEL OF THE CONCERNING FORM OF THE ORDON
You can consult the table in the
JOn° 181 of 06/08/2013 text number 53
A N N E X E I
MODEL OF THE ACCREDITATION TRAIN
OR THE ORDINATOR
You can consult the table in the
JOn° 181 of 06/08/2013 text number 53
A N N E X E I I
MODEL OF THE ACCREDITATION FORM OF THE ORDONNATOR OF A PUBLIC ORGANISM
You can consult the table in the
JOn° 181 of 06/08/2013 text number 53
A N N E X E I V
MODEL OF THE ACCREDITATION TRAIN OR DELEGATE
DE L'ORDONNATEUR D'un ORGANISME PUBLIC
You can consult the table in the
JOn° 181 of 06/08/2013 text number 53
Done on 25 July 2013.
For the Minister and by delegation:
Director General
public finances,
B. Bézard
