Article R3336-1 of the French General Code of Local Authorities
November 4, 2023
The articles R. 2337-1 to R. 2337-7 are applicable to the department and its public establishments.
The articles R. 2337-1 to R. 2337-7 are applicable to the department and its public establishments.
In accordance with the provisions of Article 1 of Decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management, the fundamental principles contained in Title I of the said decree are applicable to the départements and their public establishments.
The financial year is the period of execution of the department’s budget.
The appropriations allocated to expenditure for each financial year may not be used to pay expenditure for another financial year. However, expenditure committed but not mandated at the close of the financial year shall be charged against the appropriations that must be carried over to the budget for the following financial year. They may be paid until these appropriations are made available on the basis of the statement of outstanding…
No expenditure made on behalf of the department may be paid unless it has first been authorised by the President of the General Council against a regularly opened appropriation.
Each mandate sets out the local authority, budget, financial year and charge to which the expenditure applies.
The payment mandate must contain all the name and capacity details necessary to enable the accounting officer to recognise the identity of the creditor.
All money orders must be accompanied by documents relating to the method of payment of expenditure under the conditions laid down by Decree No. 65-97 of 4 February 1965, as amended, on the methods and procedures for the payment of expenditure by public bodies.
The payment mandate must be issued in the name of the original creditor.
The President of the General Council attaches the mandates and supporting documents for expenditure, indicated in articles D. 1617-19 and D. 1617-20, to the issue slips that he sends to the department’s accounting officer, who must check them within the timeframe allotted to him and, if necessary, regularise them with the President of the General Council.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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