Article D71-111-8
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…
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Showing 3601–3610 of 34067 articles for “Art. Cass. 3e Civ. 23-5-2013 n° 11-17.071”
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…
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…
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.
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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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