Article R2221-82
Allocations to depreciation and provisions are calculated in accordance with the provisions and customary periods applicable to commercial enterprises in the same sector of activity. Depreciation rela…
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Showing 951–960 of 30643 articles for “Art. R 123-238”
Allocations to depreciation and provisions are calculated in accordance with the provisions and customary periods applicable to commercial enterprises in the same sector of activity. Depreciation rela…
The Town Council, after receiving the opinion of the Operating Board and under the conditions laid down in the Articles of Association: 1° Approves the plans and specifications relating to new constru…
At the end of each financial year and after taking inventory, the accountant prepares the financial account. The authorising officer approves the financial account. The authorising officer approves th…
The accounts of the régies are kept under the conditions defined by a chart of accounts that complies with the general chart of accounts. This chart of accounts is approved by the Minister responsible…
The director's remuneration is set by the town council, on the mayor's proposal, after consulting the operating board.
The functions of accounting officer for the régie are performed by the commune's accounting officer.However, when annual operating revenue exceeds €76,225, these functions may be entrusted to an accou…
The financial account comprises: 1° The final balance of accounts; 2° The development of budget expenditure and revenue; 3° The balance sheet and profit and loss account; 4° The table of appropriation…
In communes or groupings of communes with fewer than 3,500 inhabitants, the director of the régie may be chosen from among the permanent staff of the local authority.
The rules of municipal accounting are applicable to financially autonomous régies entrusted with the operation of a public service of an industrial and commercial nature, subject to the derogations pr…
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…
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