French General Code of Local AuthoritiesIn force
CHAPTER I: Budgets and accounts
Article D72-101-7
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Showing 781–790 of 1276 articles for “Art. 73”
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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…
For the application of article L. 72-101-11, when the investment section of the budget shows a surplus, the following may be taken back to the operating section:- the proceeds from the sale of a fixed…
If the administrative account has not been adopted by the date of the vote on the budget for the following financial year, when the result of the operating section, the financing requirement or, where…
The statements appended to the budget documents pursuant to article
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 cross presentation, by function or by nature, provided for in the first paragraph of Article L. 71-101-4 is carried out between the finest level of the functional nomenclature and each of the thre…
For budgets voted by type, the budget item corresponds to the most detailed subdivision of the nomenclatures defined by the decree provided for in Article L. 71-101-4, supplemented, for operations, by…
The operating result is the surplus or deficit for the year. For the purposes of appropriation, it is combined with the previous result carried forward, excluding any outstanding commitments.Outstandi…
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…
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