Article D72-104-3
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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Showing 3521–3530 of 18199 articles for “Art. CE 10-7-2012 n° 336492”
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.
Programme authorisations and commitment authorisations for unforeseen expenditure constitute chapters, respectively, of the investment section and the operating section of budgets voted by nature and…
The payment mandate must be issued in the name of the original creditor.
…ng to the situation of programme and commitment authorisations, the calculation and presentation procedures for which are provided for by joint order of the ministers responsible for local authorities…
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…
…ciation charge for public buildings, less the amount of the annual write-back of equipment grants received to finance these facilities, by means of an expense in the investment section and a revenue i…
…sessed and liquidated by the State's tax departments in execution of the laws and regulations in force are recovered:1° Either by virtue of enforceable judgments or contracts;2° Or by virtue of revenu…
…on of the budget shows a surplus, the following may be taken back to the operating section:- the proceeds from the sale of a fixed asset received as a gift or bequest, provided that it is not expressl…
Transfers of funds from refunds due to overpayments to local authority creditors are ordered by the local authority president, who issues a transfer order..
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