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Article D4425-22 of the French General Code of Local Authorities

The cross presentation, by function or by nature, provided for in Article L. 4425-7 is carried out between the finest level of the functional nomenclature and each of the three-digit nature accounts. For the administrative account, the cross-reference is made between the most detailed level of the functional nomenclature and the most detailed account opened in the nomenclature by nature.

This cross-referenced functional presentation is not used for the administrative account.
This cross-referenced functional presentation is not applicable to a single-activity regional or departmental public service set up as a public establishment or the subject of an annexed budget.

Original in French 🇫🇷
Article D4425-22

La présentation croisée, par fonction ou par nature, prévue à l’article L. 4425-7 s’effectue entre le niveau le plus fin de la nomenclature fonctionnelle et chacun des comptes par nature à trois chiffres. Pour le compte administratif, le croisement s’effectue entre le niveau le plus fin de la nomenclature fonctionnelle et le compte le plus détaillé ouvert dans la nomenclature par nature.


Cette présentation fonctionnelle croisée n’est pas applicable à un service public régional ou départemental à activité unique érigé en établissement public ou faisant l’objet d’un budget annexe.

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