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Showing 5641–5650 of 69745 articles for “Art. s. R 743-140 and A 743-10”
The Director, under the authority and control of the Chairman of the Board of Directors, is responsible for the operation of the régie. To this end: 1° He shall take the measures necessary to implemen…
The rules of municipal accounting are applicable to public corporations with legal personality and financial autonomy, entrusted with the operation of a public service of an industrial and commercial…
The régie may receive accepted bills of exchange in settlement of its receivables, endorse them or remit them for collection. Bills received in settlement may be discounted in accordance with commerci…
The Director may, under his responsibility and supervision, delegate his signature to one or more heads of department.
The operating section or forecast income statement shows successively: - under income: operating income, financial income and exceptional income; - under expenses: operating expenses, financial expens…
The accounts of the régies are kept under the conditions defined by a chart of accounts that complies with the general chart of accounts. This chart of accounts is drawn up by the minister responsible…
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.
The financial account comprises: 1° The final balance of accounts; 2° The development of budget expenditure and revenue; 3° The balance sheet and income statement; 4° The table of appropriation of res…
The accounting officer keeps the general accounts and, where appropriate and under the authority of the director, the cost accounts.
The régie's accounting officer is subject to control by the general inspectorate of finance and the departmental or, where applicable, regional director of public finance. The Prefect receives audit r…
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