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Showing 2121–2130 of 54095 articles for “Art. D 321-1”
I.-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…
The audited accounts referred to in article L. 3661-16 are audited by a statutory auditor for bodies subject to the obligation to certify their accounts, and by the chairman of the body concerned for…
The management account drawn up by the accounting officer of Metropolitan Lyon is submitted to the President of the Metropolitan Council to be attached to the administrative account as a supporting do…
The management account drawn up by the departmental accountant is submitted to the Chairman of the General Council to be attached to the administrative account, as supporting documentation.
For the application of Article L. 3661-12, when the investment section of the budget shows a surplus, the following may be written 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…
For the application of article L. 3662-9, the difference between the sale value of a fixed asset and its net book value must be recorded in the investment section of the budget before the result of th…
The management account rendered by the accounting officer of the Lyon metropolitan authority presents the metropolitan authority's accounting position at 31 December of the financial year, including t…
The management account rendered by the department's accountant presents the department's accounting position at 31 December of the financial year, including the operations of the supplementary day.
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