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Showing 1281–1290 of 26067 articles for “Art. Physical delivery two-event rule”
…tive organisation ;b) The presentation of the budgets and their execution;c) the general accounting rules, the chart of accounts and the presentation of the financial accounts, after receiving the opi…
Each centre has set up an internal budgetary and accounting control system.
All expenditure must be settled and authorised during the financial year to which it relates.
The centre's draft budget is prepared by the director, who sends it simultaneously to the region and to the rector of the academic region. It must be put to the vote of the Board of Directors and adop…
I.-The budget is drawn up taking particular account of the establishment's project, the objectives and performance contract signed with the State, as well as the agreements signed with the region to w…
Whenarticle L. 1617-3 of the General Local Authorities Code is applied and the accounting officer has been requested to pay, the Director reports to the Board of Directors, the President of the Region…
I.-There is an accounting office within each centre, headed by an accounting officer, who is the head of the accounting department. This accounting post may be shared by several centres under the cond…
The accounting officer shall keep the general accounts in accordance with the chart of accounts applicable to the centre. If he is unable to keep the stock accounts himself, he shall supervise them. I…
The centre's income is settled by the authorising officer on the basis laid down by law, regulations, court rulings and agreements. Income allocated to the centre for a specific purpose, subsidies fro…
Revenue orders are drawn up by the authorising officer and given to the accounting officer, who takes charge of them and notifies them to the debtors. All rights acquired during the course of a financ…
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