French General Code of Local AuthoritiesIn force
Section 4: Budgetary and accounting provisions
Article D4425-13
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Showing 5781–5790 of 46428 articles for “Art. D. 112-2”
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…yment appropriations. These last three chapters only contain forecasts that have not been implemented. b) Operating section: -for expenditure and revenue that can be broken down, to group 93 "Individu…
The certified accounts referred to in article L. 4425-19 are certified by an auditor for bodies subject to the obligation to certify their accounts and by the chairman of the body concerned, for bodie…
For the application of 19° of Article L. 4425-29, the constitution of provisions for risks and charges is mandatory as soon as the risk arises and the recognition of depreciation is mandatory in the e…
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The budget items voted by function correspond: a) Investment section: -for expenditure and revenue that can be broken down, to group 90 "Breakdown of operations", completed by the most detailed subdiv…
No expenditure incurred on behalf of the Corsican regional authority may be paid unless it has first been authorised by the President of the Corsican Executive Council from a duly appropriated credit…
The mandate for payment must contain all the particulars of name and capacity necessary to enable the accounting officer to recognise the identity of the creditor.
The management account drawn up by the Corsican local authority's accounting officer is submitted to the President of the Corsican Executive Council to be attached to the administrative account, as su…
When they meet the conditions set by article L. 5211-13, the members of the council or committee of one of the public establishments for inter-municipal cooperation mentioned by this article may be re…
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