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Showing 3321–3330 of 21284 articles for “Art. BOFiP-BIC-CHAMP-40-10-§§ 115 et 165”
Book VI of Part One is applicable to the territorial collectivity of Martinique insofar as it does not conflict with this Title.
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..
Each mandate states the local authority, budget, financial year and charge to which the expenditure applies.
The accounting officer of the local authority is solely responsible and liable for:1° Taking all necessary steps to collect income, legacies and donations and other resources allocated to the service…
…iture constitute chapters, respectively, of the investment section and the operating section of budgets voted by nature and by function.These chapters do not include articles or appropriations. They d…
The payment mandate must be issued in the name of the original creditor.
The programme or commitment authorisations and any revisions thereto are presented by the President of the Executive Council of Martinique. They are voted by the Assembly of Martinique when adopting t…
…d counted separately, as it results from the last known census on the date of production of the budget documents;2° Actual operating expenditure means all expenditure for the financial year resulting…
The audited accounts referred to in Article L. 72-101-15 shall be certified by an auditor for bodies subject to the obligation to certify accounts and by the chairman of the body in question for bodie…
All mandates must be accompanied by documents relating to the method of payment of expenditure under the conditions set out in the decree no. 2012-1246 of 7 November 2012 on public budgetary and accou…
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