French General Code of Local AuthoritiesIn force
CHAPTER I: Budgets and accounts
Article D3661-10
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Showing 8761–8770 of 18903 articles for “Art. D 815-7”
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The constitution of provisions for liabilities and charges is mandatory as soon as the risk arises. The recognition of depreciation is mandatory in the event of a loss of value of an asset.The Chairma…
The payment mandate must be issued in the name of the original creditor.
The payment of the contributions provided for in article L. 3421-2 for the financing of the expenses of the Paris fire brigade intervenes under the following conditions: a) With regard to operating ex…
I.-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…
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 appropriations allocated to expenditure for each financial year may not be used to pay expenditure for another financial year. However, expenditure committed but not mandated at the close of the f…
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…
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