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Showing 1621–1630 of 54001 articles for “Art. D. 146-1”
…expenditure committed but not yet mandated and to certain revenue for which no title has been issued.
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.
…t surplus from the investment section to the operating section as soon as the primary budget is voted. In all cases, the takeover is accompanied by a deliberation by the Lyon Metropolitan Council spec…
…er produces a statement of outstanding commitments as at 31 December of the financial year just ended. The outstanding balances from the operating section are carried forward to the budget incorporati…
…in the investment section of the budget before the result of the operating section can be determined. For the application of the same article, provisions do not give rise to the entry of appropriatio…
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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