French General Code of Local AuthoritiesIn force
CHAPTER I: The local authority's budget and accounts
Article D6261-1
The budget runs from 1 January to 31 December.
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Showing 5601–5610 of 10478 articles for “Art. 150 VI”
The budget runs from 1 January to 31 December.
…ature, with the exception of the accounts "Retained earnings", "Profit for the financial year", "Provisions for liabilities and charges", "Differences on realisation of fixed assets", "Fixed assets as…
The territorial council chooses to vote on the local authority's budget by nature or, from 1 January 2009, by function.If the budget is voted on by nature, it also includes a cross-referenced presenta…
…cable, reductions and cancellations of revenue and expenditure, plus or minus the carryover from previous financial years.The outstanding commitments of the investment section at the end of the financ…
…"Departmental facilities" or 91 "Non-Departmental facilities", completed by the most detailed subdivision of the functional nomenclature set by joint order of the Minister in charge of the budget and…
…d includes an additional period extending to the last day of January of the following year. This provision does not apply to operations involving only the investment section of the budget.
For budgets voted by nature, the budget item corresponds to the most detailed subdivision of the nomenclature defined by joint order of the Minister for the Budget and the Minister for Overseas France…
…tion may include commitment authorisations.Each programme or commitment authorisation includes a provisional breakdown by financial year of the corresponding payment appropriations.Programme or commit…
If the administrative account has not been adopted by the date of the vote on the budget for the following financial year, when the result of the operating section, the financing requirement or, where…
The referral to the chambre territoriale des comptes provided for in Article LO 6262-13 must be reasoned, quantified and supported by all relevant evidence, and in particular by the budget voted and,…
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