Article D6261-8
The cross presentation, by function or by nature, is carried out between the finest level of the functional nomenclature and each of the accounts by nature, at four digits for the account relating to…
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Showing 511–520 of 2020 articles for “Art. n° 74-10.605”
The cross presentation, by function or by nature, is carried out between the finest level of the functional nomenclature and each of the accounts by nature, at four digits for the account relating to…
The budget runs from 1 January to 31 December.
In all regulatory texts in force, referred to in Article LO 6251-5, references to municipal councils, departmental general councils and regional councils are replaced by references to the territorial…
The chapters of budgets voted by nature correspond:a) Investment section:- to each of the two-digit accounts in classes 1 and 2 open to the nomenclature by nature, with the exception of the accounts "…
The territorial council chooses to vote on the local authority's budget by nature or, from 1 January 2009, by function.If the budget is voted on by nature, it also includes a cross-referenced presenta…
The financing requirement or surplus of the investment section recorded at the end of the financial year is made up of the outturn balance corrected for outstanding commitments.The outturn balance of…
The articles of the budgets voted by function correspond:a) Investment section:- for expenditure and revenue that can be broken down, to groups 90 "Departmental facilities" or 91 "Non-Departmental fac…
The budget implementation period is limited to the same year to which that budget applies for the authorisation of expenditure and the issue of revenue vouchers.However, this period includes an additi…
For budgets voted by nature, the budget item corresponds to the most detailed subdivision of the nomenclature defined by joint order of the Minister for the Budget and the Minister for Overseas France…
In application of article LO 6261-4, for the local authority and its public establishments, the investment section of the budget may include programme authorisations and the operating section may incl…
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