Annex I

Summary of the list of supporting documents for local public expenditure

Heading 0. Common documents

01. Capacity of authorising officer

02. Creditor's discharge in full

03. Payment of disputed claims

>. 04. Means of settlement

05. Payment of sums due to foreign creditors

06. Statement of limitation

07. Payment to a road haulier or freight forwarder holding a consignment note

Heading 1. General administration

10. Consignment and financial investment of certain funds

11. Expenditure on behalf of third parties on co-owned, insalubrious or ruinous buildings

>. 12. Transfer of surpluses from ancillary budgets

13. Debt reduction and write-offs

14. Payment of legal fees

15. Payment of court rulings

16. Repayment of loans and fees

17. Taxes, duties and similar payments

18. Settlement and reprieve of debt

Heading 2. Staff costs

21. Staff costs of local authorities, their groupings, their public establishments and their directly-managed accommodation services for the elderly

22. Staff costs of autonomous public health institutions (EPS) and public social and medico-social institutions (EPSMS)

>. 23. Staff costs of owners' associations

. Heading 3. Expenses relating to the exercise of elective or representative functions

31. Allowances

32. Reimbursement of expenses

33. Other expenditure

Heading 4: Public procurement

40. Compensation for late payment: payment of default interest, flat-rate compensation and additional compensation

41. Public contracts

42. Concession contracts

Heading 5: Transactions involving immovable property and goodwill

51. Amicable acquisition of real estate for valuable consideration

52. Amicable acquisition of real estate free of charge

53. Acquisition of immovable property by coercion

54. Transactions conferring the right to enjoy immovable property

55. Transactions involving business assets

. 56. Co-ownership charges

Heading 6: Social and other assistance

61. Social welfare expenditure

62. Loans and grants

63. Awards, miscellaneous benefits, gratuities, pecuniary payments

64. Transport costs for disabled pupils and students

Heading 7: Economic and financial assistance

71. Loans and advances

72. Grants and subsidies of all kinds

73. Loan guarantees

74. Loan subsidies

75. Participation in the capital of companies or organisations

76. Fonds de Concours

77. Transactions on behalf of bodies attached to the local authority

78. Contributions paid by one local authority to another local authority

Appendices to the list of supporting documents

Annex A - Staff travel expenses

Annex B-Statement of expenses for change of residence

Annex C - Statement of information to be included on invoices or statements of account

Annex D - Statement of particulars to appear on the statement of account for the payment of a deposit

Annex E-Enumeration to appear on the statement of account for price revisions and/or updates

Annex F - Information relating to factoring

Annex G-Mandatory information to be included in supporting documents for public contracts

Annex H-Mandatory information to be included in a partnership contract

Annex I-Monthly service schedule

Annex J-Mandatory information to be included in a concession contract

DEFINITIONS AND PRINCIPLES

1. Public authorities

In this nomenclature, the term "local authority" refers to local authorities as well as local public establishments and public health establishments (EPS) referred to in article D. 1617-19 of the General Local Authorities Code and D. 6145-54-3 of the Public Health Code. This term may also refer to owners' associations with a public accountant.

2. Decision

The document emanates, depending on the case, for example from the municipal council, the departmental council, the regional council, or the board of directors (deliberation); from the body regularly empowered to act in their place (standing committee of the departmental council or the regional council, for example), or from the executive authority (municipal decree or decree of the president of the regional council, for example).

Where the supporting document is a certificate issued by the authorising officer, the evidential value of this certificate presupposes that it is signed by the authorising officer or his delegate, in the same way as an order. However, the authorising officer is not obliged to sign a resolution submitted to the accountant insofar as he certifies that it is enforceable (see article D. 1617-23 of the General Local Authorities Code). The budget (initial and supplementary budgets, main and annexed budgets, annexed statements) is a deliberation that the authorising officer implements within the limits of the appropriations made available. However, as far as the operating section is concerned, a specific resolution must be produced when the regulations in force require a specific intervention by the deliberative assembly to authorise expenditure (prior approval of agreements or rates by the assembly).

In the same way, as far as the operating section is concerned, a specific resolution must be produced when the regulations in force require a specific intervention by the deliberative assembly to authorise expenditure (prior approval of agreements or rates by the assembly). Similarly, as far as the investment section is concerned, the budget is considered to be sufficiently deliberate to allow the authorising officer to make the expenditure without further authorisation, insofar as the appropriations are the subject of a clearly individualised entry and the regulations in force do not expressly prescribe a specific decision by the deliberative assembly. The Estimated Statement of Revenue and Expenditure (EPRD) is a decision (decision of the Director for PHEs) that the Director implements. The Director is bound only by the appropriations for permanent staff included in the EPRD, or by all the appropriations if the EPRD is stopped by the Director of the Regional Health Agency (ARS), in the case of PHEs. In the case of public health establishments in particular, decisions are essentially taken by the director, who may delegate his signature.

In the case of public health establishments in particular, decisions are essentially taken by the director, who may delegate his signature. In the case of syndicated associations of owners with a public accountant, the deliberative assembly is the syndicate.

3. Where applicable, production of the supporting document

. These terms are used in this list of supporting documents in the following cases:

-First scenario:

The production of the supporting document is subject to the fulfilment of specific conditions laid down by the regulations or the local authority:

Example -Loans and advances (heading 71):

Proof of security is only required in support of payment if the resolution granting the loan so requires (heading 711). Similarly, a local authority or public institution which grants a subsidy to a private-sector body in excess of a certain threshold (article 10 of law no. 2000-321 of 12 April 2000) must provide evidence that it has entered into an agreement with the said body (heading 7211).

-Second hypothesis:

As the regulations specific to a local authority or public body may derogate from common regulations, the supporting document is itself specific: for example, repayment of surpluses from ancillary budgets (heading 12).

The decision to repay a surplus from an annexed budget only concerns local public establishments whose statutes or the text relating to the financial system authorise it.

4. Using the list of supporting documents to control expenditure

The principles for implementing this list of supporting documents are:

-neutrality: the list does not modify the regulations in force. It is merely a consequence of them.

-completeness: When an expense is listed, the supporting documents required for payment of that expense are all listed. Where an item of expenditure is not included in the list, the accounting officer must request the supporting documents needed to carry out his checks, if possible by referring to a similar item of expenditure on the list.

-Mandatory nature: The list is compulsory. -The list is compulsory in that it constitutes both the minimum and maximum number of supporting documents required by the accounting officer. It is binding on both authorising officers and accounting officers.

The hierarchical control of expenditure allows the accounting officer to modulate his controls according to the risks and issues identified in compliance with the standards defined by the minister in charge of the budget. This modulation relates to the timing of the control (a priori or a posteriori control), the scope of the control (exhaustive or sample control) and the intensity of the controls (carrying out all or part of the controls), in accordance with the provisions emanating from the Order of 25 July 2013 implementing the first paragraph of Article 42 of Decree 2012-1246 of 7 November 2012 on public budgetary and accounting management and providing a framework for the selective control of expenditure.

In addition to the hierarchical control of expenditure, the accounting officer and the authorising officer may agree to set up a lighter control system on a partnership basis, in accordance with the procedure described in the Order of 11 May 2011 issued in application of the preamble to Annex I of the General Local Authorities Code setting out the procedures for justifying expenditure by local authorities, their public establishments and public health establishments.