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Showing 9521–9530 of 47984 articles for “Art. R. 145-3”
By way of derogation from I of Article L. 5125-23, the pharmacist may dispense a comparable product by way of substitution for the product prescribed if the following conditions are met: 1° This produ…
When they draw up or are required to draw up annual accounts under the conditions defined in Articles L. 123-12 to L. 123-22, persons exercising the profession of judicial administrator or judicial re…
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 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…
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…
I. - The persons referred to in 5° of Article L. 631-2 must inform the Chairman of the Financial Stability Board:1° The interests they held during the two years preceding their appointment, that they…
In communes or groups of communes with fewer than 3,500 inhabitants, the operating board may be the municipal council. In this case, the operating board may be chaired by the mayor or by one of its me…
When the provisions of the fourth paragraph of Article L. 2221-13 the committee of the syndicat de communes is enlarged to include outside persons to exercise the powers of the operating board, with t…
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