Article R2221-93
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…
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Showing 1611–1620 of 45549 articles for “Art. R 221-33 to R 221-38”
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…
The deliberation establishing the régie shall determine the conditions for the reimbursement of the sums made available to it. The repayment period may not exceed thirty years.
An inventory, the results of which are produced in support of the financial account, is drawn up at the end of the financial year in accordance with the principles of the general chart of accounts.
Independently of the accounts, a provisional statement of operating results is drawn up every six months by the director, submitted for the opinion of the operating council, and presented by the mayor…
Materials accounting, the purpose of which is to describe existing stock and movements concerning inventories and movable property, is kept under the responsibility of the director of the régie.
A representative of the minister responsible for local authorities and a representative of the manager of the fund for the individual right to training of local elected representatives attend meetings…
The duties of the Chairman and members of the National Council are free of charge. Travel and subsistence expenses may be allocated to them, in accordance with the conditions laid down in the decree s…
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