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Showing 3201–3210 of 31209 articles for “Art. Cass. 2ème civ. 28-6-2012 n° 11-14.662”
The budget implementation period is limited to the same year to which that budget applies for the authorisation of expenditure and the issue of revenue vouchers.However, this period includes an additi…
The cross presentation, by function or by nature, provided for in the first paragraph of Article L. 71-111-4 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..
The president of the local authority attaches the mandates and supporting documents for expenditure, indicated in articles D. 1617-19 and D. 1617-20, to the issue slips that he sends to the local auth…
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..
The administrative account, on which the local authority is called to deliberate in accordance with article L. 71-111-9, presents by separate column and in the order of the chapters and articles of th…
The local authority may neutralise the depreciation charge for equipment grants paid and the depreciation charge for public buildings, less the amount of the annual write-back of equipment grants rece…
The mandate for payment must contain all the particulars of name and capacity necessary to enable the accounting officer to recognise the identity of the creditor.
The payment mandate must be issued in the name of the original creditor.
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…
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