Article D3661-14
For the application of Article L. 3661-12, when the investment section of the budget shows a surplus, the following may be written back to the operating section:- the proceeds from the sale of a fixed…
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Showing 2261–2270 of 54255 articles for “Art. D 321-1 s.”
For the application of Article L. 3661-12, when the investment section of the budget shows a surplus, the following may be written back to the operating section:- the proceeds from the sale of a fixed…
If the administrative account has not been adopted by the date of the vote on the budget for the following financial year, when the result of the operating section, the financing requirement or, where…
For the application of article L. 3662-9, the difference between the sale value of a fixed asset and its net book value must be recorded in the investment section of the budget before the result of th…
The management account rendered by the accounting officer of the Lyon metropolitan authority presents the metropolitan authority's accounting position at 31 December of the financial year, including t…
The management account rendered by the department's accountant presents the department's accounting position at 31 December of the financial year, including the operations of the supplementary day.
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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…
The management account submitted by the region's accounting officer presents the region's accounting position at 31 December of the financial year, including the transactions of the additional day.
The management account drawn up by the region's accounting officer is submitted to the President of the Regional Council to be attached to the administrative account as supporting documentation.
For application of f of article L. 4331-3, the difference between the sale value of a fixed asset and its net book value must be recorded in the investment section of the budget before the result of t…
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