Article D3661-18
The audited accounts referred to in article L. 3661-16 are audited by a statutory auditor for bodies subject to the obligation to certify their accounts, and by the chairman of the body concerned for…
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Showing 7591–7600 of 45952 articles for “Art. Cass. 1ère civ. 31-3-2021 n° 19-25.903 F-D”
The audited accounts referred to in article L. 3661-16 are audited by a statutory auditor for bodies subject to the obligation to certify their accounts, and by the chairman of the body concerned for…
The chapters of budgets voted by function correspond:a) Investment section: - for expenditure and revenue that can be broken down, to group 90 "Breakdown of operations", supplemented by the number of…
The management account drawn up by the accounting officer of Metropolitan Lyon is submitted to the President of the Metropolitan Council to be attached to the administrative account as a supporting do…
In the overseas departments, the departmental investment harmonisation conference referred to in article L. 3142-1, in addition to the President of the General Council and the Prefect, comprises: - in…
Each mandate states the local authority, budget, financial year and charge to which the expenditure applies.
The budget implementation period is limited to the year to which that budget applies for the mandating of expenditure and the issuing of revenue titles. However, this period includes an additional per…
The articles of the budgets voted by function correspond: a) Investment section: - for allocable expenditure and revenue, to group 90 "Allocated operations", completed by the most detailed subdivision…
The cross presentation, by function or by nature, provided for in the first paragraph of article L. 3661-5 is made between the most detailed level of the functional nomenclature and each of the accoun…
The management account drawn up by the departmental accountant is submitted to the Chairman of the General Council to be attached to the administrative account, as supporting documentation.
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 b…
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