French General Code of Local AuthoritiesIn force
TITLE XI: FINANCES OF THE TERRITORIAL COLLECTIVITY OF FRENCH GUYANA
Article D71-111-7
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Showing 3001–3010 of 8536 articles for “Art. CE 27-11-2019 n° 418379”
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For the application of 20° of Article L. 71-113-3, provisions for liabilities and charges must be set aside as soon as the risk arises, and impairment must be recognised if an asset loses value.The ch…
The audited accounts referred to in Article L. 71-111-15 shall be certified by an auditor for bodies subject to the obligation to certify accounts and by the chairman of the body in question for bodie…
…to each of the two-digit accounts in classes 1 and 2 open to the nomenclature by nature, with the exception of the accounts "Retained earnings", "Profit for the financial year", "Provisions for liabil…
…tion of the provisions of 19° of article L. 71-113-3, the territorial authority of French Guiana proceeds with the depreciation of its fixed assets, including those received at disposal or in assignme…
…e development situation of the local authority based on the assessments, documents and reports produced by the local authority of French Guiana on a voluntary basis or provided for by a legislative or…
…n expenditure", "Transfer from the operating section", "Transfer to the investment section" and "Proceeds from disposals of fixed assets" do not include an article.
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…
…he chapters corresponding to unforeseen expenditure, the transfer from the operating section and proceeds from the disposal of fixed assets do not include an article.b) Operating section:- for allocab…
…re and each of the three-digit accounts by nature. For the administrative account, the cross-reference is made between the finest level of the functional nomenclature and the most detailed account ope…
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