6. Glossary

Public accountant

Accountant who prescribes the income and expenditure of an authorizing officer (mayor, president of the general council, president of the regional council, president of the board of directors or director of a public establishment).

Public institution

A legal entity governed by public law created by the State or a local authority to manage a public service or an activity under their jurisdiction.

Local public establishment

Public establishment created by a local authority (commune, department, region).

Public law entity

Person subject to administrative law regulations.

Private individuals

A person governed by private law.

Administrative...