Article D6261-2
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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Showing 5801–5810 of 38105 articles for “Art. Art. D 227-3”
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…
The appropriations allocated to expenditure for each financial year may not be used to pay expenditure for another financial year.However, expenditure committed but not mandated at the close of the fi…
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…
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…
For the application of article L. 5217-10-12, when the investment section of the budget shows a surplus, the following may be taken back into the operating section:proceeds from the sale of a fixed as…
The audited accounts referred to in article L. 5217-10-15 are audited by a statutory auditor for bodies subject to the obligation to certify their accounts, and by the chairman of the body concerned f…
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 referral to the chambre territoriale des comptes provided for in Article LO 6262-13 must be reasoned, quantified and supported by all relevant evidence, and in particular by the budget voted and,…
Articles R. 2333-121 to R. 2333-132 are applicable to the local authority.
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