French General Code of Local AuthoritiesIn force
Sub-paragraph 2: Budget (R)
Article R2221-90
A.-The cumulative result defined in B of Article R. 2311-11 is allocated, where it is a surplus :
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Showing 3011–3020 of 68192 articles for “Art. s. R 232-22 and R 123-154-1”
A.-The cumulative result defined in B of Article R. 2311-11 is allocated, where it is a surplus :
The budget is presented in two sections: - in the first, operating transactions are forecast and authorised; - in the second, investment transactions are forecast and authorised.
Revenue from the investment section includes in particular: 1° The value of allocated assets; 2° Reserves and similar receipts; 3° Investment grants; 4° Provisions and depreciation; 5° Borrowings and…
Expenditure on the investment section includes in particular: 1° Repayment of the principal of loans and similar debts; 2° Acquisition of intangible, tangible and financial fixed assets; 3° Charges to…
The operating section or forecast income statement shows successively: - under income: operating income, financial income and exceptional income; - under expenses: operating expenses, financial expens…
Budget appropriations in the operating section of the budget that have not been committed at the close of the financial year may not be carried over to the budget for the following financial year. Exp…
When presenting the budget, the mayor provides a copy of the latest financial account in support of his proposals, together with a report highlighting the financial and economic situation of the autho…
I.-For the nuclear activities referred to in Article L. 1333-10, the person responsible for the nuclear activity and, where applicable, the head of the establishment when a different person is involve…
The registrars are obliged and solely empowered to issue to any person who so requests certificates, copies or extracts of entries entered in the register and deeds filed in the annex, except in respe…
The accounting officer keeps the general accounts and, where appropriate and under the authority of the director, the cost accounts.
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