Article R2221-92
At the end of each financial year and after taking inventory, the accountant prepares the financial account. The authorising officer approves the financial account. The authorising officer approves th…
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Showing 5091–5100 of 67915 articles for “Art. 3° and II”
At the end of each financial year and after taking inventory, the accountant prepares the financial account. The authorising officer approves the financial account. The authorising officer approves th…
…ting officer by decision of the municipal council taken after consultation with the operating board and the departmental or, where appropriate, regional director of public finance.The officer who perf…
…ncial account comprises: 1° The final balance of accounts; 2° The development of budget expenditure and revenue; 3° The balance sheet and profit and loss account; 4° The table of appropriations of res…
An inventory, the results of which are produced in support of the financial account, is drawn up at the end of the financial year in accordance with the principles of the general chart of accounts.
…s is drawn up every six months by the director, submitted for the opinion of the operating council, and presented by the mayor to the town council. When it emerges from this statement that the operati…
…is present, the report shall state that it has been read to him, that he has been asked to sign it and that he has immediately received a copy.2. If the accused is absent, a note to that effect shall…
…lease is subject to reimbursement of any costs incurred by the administration to ensure the custody and preservation of the means of transport and to ensure the removal of any hiding places.
1. (a) As far as circumstances permit, seized goods and means of transport shall be taken to and deposited at the Customs office or post nearest to the place of seizure. Where there are several Custom…
The reports shall state the date and cause of the seizure; the statement made to the accused; the name, capacity and address of the persons seizing the goods and of the person in charge of the proceed…
…e L. 2121-12. They are also sent the reports mentioned in the second paragraph of article L. 2312-1 and the first paragraph of article L. 5211-39 as well as, within a period of one month following eac…
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