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Showing 5631–5640 of 38277 articles for “Art. R. 145-6”
The director appoints and dismisses the board's agents and employees, subject to the provisions of the Articles of Association.
Allocations to depreciation and provisions are calculated in accordance with the provisions and customary periods applicable to commercial enterprises in the same sector of activity. Depreciation rela…
…the operating results at the end of each financial year and, if necessary, during the financial year. 5° Governs the conditions of recruitment, dismissal and remuneration of staff; 6° Sets the rates…
At the end of each financial year and after taking inventory, the accountant prepares the financial account. The authorising officer approves the financial account. The authorising officer approves th…
…e budgetary and accounting documents to be kept by the authorising officer and the accounting officer.
The director's remuneration is set by the town council, on the mayor's proposal, after consulting the operating board.
The functions of accounting officer for the régie are performed by the commune's accounting officer.However, when annual operating revenue exceeds €76,225, these functions may be entrusted to an accou…
The financial account comprises: 1° The final balance of accounts; 2° The development of budget expenditure and revenue; 3° The balance sheet and profit and loss account; 4° The table of appropriation…
In communes or groupings of communes with fewer than 3,500 inhabitants, the director of the régie may be chosen from among the permanent staff of the local authority.
The rules of municipal accounting are applicable to financially autonomous régies entrusted with the operation of a public service of an industrial and commercial nature, subject to the derogations pr…
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