French General Code of Local AuthoritiesIn force
CHAPTER IV: Accounting
Article D72-104-9
The payment mandate must be issued in the name of the original creditor.
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Showing 3821–3830 of 57320 articles for “Art. D. 223-6-1”
The payment mandate must be issued in the name of the original creditor.
The programme or commitment authorisations and any revisions thereto are presented by the President of the Executive Council of Martinique. They are voted by the Assembly of Martinique when adopting t…
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…
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..
For budgets voted by type, the budget item corresponds to the most detailed subdivision of the nomenclatures defined by the decree provided for in Article L. 71-101-4, supplemented, for operations, by…
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 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…
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