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Showing 3871–3880 of 64357 articles for “Art. R 418-6 and R 418-7”
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…
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 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…
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…
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.
Fire and rescue centres are created and classified by order of the prefect on the basis of the departmental risk analysis and coverage plan and operational regulations as well as the number and type o…
Fire and rescue centres are placed under the authority of a centre chief appointed in accordance with the provisions of article R. 1424-21.
A fire and rescue centre is said to be mixed when it includes both professional firefighters and volunteer firefighters. A mixed centre is commanded by a professional firefighter when it includes at l…
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