French General Code of Local AuthoritiesIn force
CHAPTER IV: Accounting
Article D71-114-9
The payment mandate must be issued in the name of the original creditor.
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Showing 281–290 of 24360 articles for “Art. 155 IV”
The payment mandate must be issued in the name of the original creditor.
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The management account submitted by the local authority's accounting officer presents the local authority's accounting position at 31 December of the financial year, including the transactions of the…
In accordance with the provisions of
Products of the local authority, the local authority's public establishments and any public body resulting from an agreement between the local authority and any other public authority or public establ…
The president of the local authority shall submit to the local authority's accounting officer, duly summarised on an issue slip, a true copy of all leases, contracts, judgments, wills, declarations, s…
The appropriations allocated to expenditure for each financial year may not be used to pay expenditure for another financial year.However, expenditure committed but not mandated at the close of the fi…
Transfers of funds from refunds due to overpayments to local authority creditors are ordered by the local authority president, who issues a transfer order..
…accounting officer is submitted to the local authority's chairman to be attached to the administrative account, as a supporting document.
Reversals of overpayments made during the financial year in which the payment was made may be credited back to the article which originally bore the expenditure..
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