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Showing 3911–3920 of 10726 articles for “Art. BOI-RFPI-PVINR-10-20 n° 270”
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…
For the application of article L. 72-101-11, when the investment section of the budget shows a surplus, the following may be taken back to the operating section:- the proceeds from the sale of a fixed…
Transfers of funds from refunds due to overpayments to local authority creditors are ordered by the local authority president, who issues a transfer order..
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…
The following provisions shall apply to the territorial collectivity of Martinique: 1° Le titre III du livre III de la troisième partie relatif aux recettes des départements; 2° Le chapitre III du tit…
The chapters of budgets voted by nature correspond:a) Investment section:- to each of the two-digit accounts in classes 1 and 2 open to the nomenclature by nature, with the exception of the accounts "…
The cross presentation, by function or by nature, provided for in the first paragraph of Article L. 71-101-4 is carried out between the finest level of the functional nomenclature and each of the thre…
No expenditure incurred on behalf of the local authority may be paid unless it has first been authorised by the local authority's chairman against a duly appropriated credit line..
For budgets voted by type, the budget item corresponds to the most detailed subdivision of the nomenclatures defined by the decree provided for in Article L. 71-101-4, supplemented, for operations, by…
The operating result is the surplus or deficit for the year. For the purposes of appropriation, it is combined with the previous result carried forward, excluding any outstanding commitments.Outstandi…
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