Article D71-114-2
…penditure 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 financial year is charged against th…
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Showing 3561–3570 of 36520 articles for “Art. IV & V”
…penditure 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 financial year is charged against th…
Transfers of funds from refunds due to overpayments to local authority creditors are ordered by the local authority president, who issues a transfer order..
…accounting officer is submitted to the local authority's chairman to be attached to the administrative account, as a supporting document.
Reversals of overpayments made during the financial year in which the payment was made may be credited back to the article which originally bore the expenditure..
Each mandate states the local authority, budget, financial year and charge to which the expenditure applies.
…l necessary steps to collect income, legacies and donations and other resources allocated to the service of the local authority;2° Arranging, against debtors in arrears and with the authorisation of t…
The payment mandate must be issued in the name of the original creditor.
…he method of payment of expenditure under the conditions set out in the decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management.
In accordance with the provisions of
…liquidated by the State's tax departments in execution of the laws and regulations in force are recovered:1° Either by virtue of enforceable judgments or contracts;2° Or by virtue of revenue orders or…
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