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Showing 7141–7150 of 46513 articles for “Art. D 321-2”
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…
Open the article to read the full text in English.
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…
In accordance with the provisions of
The financing requirement or surplus of the investment section recorded at the end of the financial year is made up of the outturn balance corrected for outstanding commitments.The outturn balance of…
Transfers of funds from refunds due to overpayments to local authority creditors are ordered by the local authority president, who issues a transfer order..
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…
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…
The cross presentation, by function or by nature, provided for in the first paragraph of Article L. 71-101-4 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..
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