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Showing 2881–2890 of 39204 articles for “Art. L 227-10”
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..
The operating result is the surplus or deficit for the year. For the purposes of appropriation, it is combined with the previous result carried forward, excluding any outstanding commitments.Outstandi…
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 president of the local authority shall submit to the local authority's accounting officer, duly summarised on an issue slip, a true copy of all leases, contracts, judgments, wills, declarations, s…
The management account drawn up by the local authority's accounting officer is submitted to the local authority's chairman to be attached to the administrative account, as a supporting document.
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…
…n:- for expenditure and revenue that can be broken down, to group 90 "Breakdown of operations", completed by the number of one of the ten functions of the functional nomenclature;- to the specific "RS…
The articles of the budgets voted by function correspond:a) Investment section:- for allocable expenditure and revenue, to group 90 "Allocated operations", completed by the most detailed subdivision o…
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 fi…
The budget runs from 1 January to 31 December.
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