Final discharge
The expression to give final discharge means that the financial jurisdiction (Court of Auditors, Regional court of the accounts) declares that the Comptable public is " quitte" of its management. In other words, she judges that it to him anything is reproached, and that, when the stop or the judgment became final, it can nothing any more be to him reproached for its management under the judged account. It notes that no load weighs more on him under its personal liabilities and pecuniary.
The final discharge is given to the accountant, for each Public agency which it managed, in the jurisdictional decision referring to the last year (financial year) where it exerted his functions, either that afterwards, it exerted its functions in another organization, or which he ceased being an accountant.
When the accountant obtained the last final discharge of his career, the legal safeties taken on its inheritance, like guarantee of its management, can be raised (legal mortgage, guarantee). It should be noted that the person who was judged as an accountant in fact is also declared " quitte" at the conclusion of the procedure.
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