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Showing 941–950 of 1007 articles for “Art. Reg.”
I.-The following offences are punishable by two years' imprisonment and a fine of 150,000 euros:1° Any person prescribing veterinary medicinal products or medicated feedstuffs to animals for which the…
At the end of the financial year, the authorising officer draws up the administrative account and the accountant draws up the management account. The mayor submits the accounts to the operating board…
The budget is enforceable under the same conditions as the municipal budget. It may be amended in the same manner.
A.-The cumulative result defined in B of Article R. 2311-11 is allocated, where it is a surplus :
The budget is presented in two sections: - in the first, operating transactions are forecast and authorised; - in the second, investment transactions are forecast and authorised.
If the financial 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 appl…
Revenue from the investment section includes in particular: 1° The value of allocated assets; 2° Reserves and similar receipts; 3° Investment grants; 4° Provisions and depreciation; 5° Borrowings and…
Expenditure on the investment section includes in particular: 1° Repayment of the principal of loans and similar debts; 2° Acquisition of intangible, tangible and financial fixed assets; 3° Charges to…
The operating section or forecast income statement shows successively: - under income: operating income, financial income and exceptional income; - under expenses: operating expenses, financial expens…
Budget appropriations in the operating section of the budget that have not been committed at the close of the financial year may not be carried over to the budget for the following financial year. Exp…
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