Article R2221-89
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…
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Showing 3471–3480 of 63727 articles for “Art. s. R 623-7 and R 623-18”
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. - The provisions of the section of Chapter II of Title II of Book I of Part Two mentioned in the left-hand column of the table below shall apply in French Polynesia in the wording indicated in the…
The measures provided for in the action plan mentioned in article L. 2224-7-6 are intended to avoid, reduce or eliminate pollution of any kind or to limit its transfer to water resources, without prej…
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…
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