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Showing 10081–10090 of 41829 articles for “Art. IV and V”
At the end of the financial year, the authorising officer draws up the administrative account and the accounting officer draws up the management account. These documents are presented to the Board of…
…e date on which the operations of the régie cease. The accounts are closed on this date. The assets and liabilities of the régie are included in the accounts of the commune. The mayor is responsible f…
Budget appropriations in the operating section of the budget that have not been committed at the close of the financial year may not be carried over to the budget for the following financial year. Exp…
The regime applicable to régies endowed with legal personality and financial autonomy and entrusted with the operation of a public service of an administrative nature is that of the municipality that…
…t of accounts. This chart of accounts is drawn up by the minister responsible for local authorities and the minister responsible for the budget, after receiving the opinion of the Autorité des normes…
The entry into France of the body of a person who has died in the overseas collectivities, in New Caledonia or abroad and its transfer to the place of burial or cremation, as well as transit through F…
The operating section or forecast income statement shows successively: - under income: operating income, financial income and exceptional income; - under expenses: operating expenses, financial expens…
When the operation of the service requires the use of buildings belonging to the commune, the rent for these buildings, set by the municipal council according to their actual rental value, is entered…
The inspection bodies authorised to carry out the checks provided for by article L. 2221-6 are the Inspectorate General of Administration, the Inspectorate General of Finance and the Inspectorate Gene…
…immediate coffining in a sealed coffin, meeting the characteristics defined in Article R. 2213-27, and its closure; b) The list of transmissible infections that require immediate coffining in a simpl…
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