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Showing 2121–2130 of 62342 articles for “Art. R 315-26 and Art. R 315-30 s.”
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 drawn up by the minister responsible…
Employees of the municipality or of the public authority may not be members of the board of directors.
The jobs of the régie are created by the Board of Directors.
The chairman and vice-chairman or vice-chairmen must be members of the town council.
In the cases provided for in article L. 2221-7, the mayor shall take all emergency measures to remedy the situation in question. He reports on the measures taken at the next meeting of the operating c…
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.
The financial account comprises: 1° The final balance of accounts; 2° The development of budget expenditure and revenue; 3° The balance sheet and income statement; 4° The table of appropriation of res…
The accounting officer keeps the general accounts and, where appropriate and under the authority of the director, the cost accounts.
The régie's accounting officer is subject to control by the general inspectorate of finance and the departmental or, where applicable, regional director of public finance. The Prefect receives audit r…
The Director, as well as the Chairman of the Board of Directors, may at any time inspect in the offices of the Accounting Officer the vouchers for receipts and expenditure and the accounting registers…
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