French General Code of Local AuthoritiesIn force
CHAPTER V: Accounting
Article D3665-5
Each mandate states the local authority, budget, financial year and charge to which the expenditure applies.
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Showing 6741–6750 of 64732 articles for “Art. I-1°-d”
Each mandate states the local authority, budget, financial year and charge to which the expenditure applies.
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…
No expenditure made on behalf of the Metropole of Lyon may be paid unless it has first been mandated by the President of the Council of the Metropole from a duly opened appropriation.
The power of attorney 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 president of the regional council shall remit to the accounting officer of the region, duly recapitulated on an issue slip, a copy in form of all leases, contracts, judgments, wills, declarations,…
For the application of 19° of Article L. 4425-29, the constitution of provisions for risks and charges is mandatory as soon as the risk arises and the recognition of depreciation is mandatory in the e…
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No expenditure incurred on behalf of the Corsican regional authority may be paid unless it has first been authorised by the President of the Corsican Executive Council from a duly appropriated credit…
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 management account drawn up by the Corsican local authority's accounting officer is submitted to the President of the Corsican Executive Council to be attached to the administrative account, as su…
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