Article D3342-7 of the French General Code of Local Authorities
Repayments of funds from refunds on account of overpayments to creditors of the department are ordered by the President of the General Council, who issues a repayment order.
Repayments of funds from refunds on account of overpayments to creditors of the department are ordered by the President of the General Council, who issues a repayment order.
The administrative account, on which the General Council is called to deliberate in accordance with article L. 3312-5, presents by separate column and in the order of the chapters and articles of the budget: In revenue: 1° The nature of the revenue; 2° The budget estimates and forecasts; 3° The final determination of the sums to be recovered based on the supporting vouchers. Expenditure: 1° The items of expenditure in…
Products of the départements, departmental and interdepartmental public establishments and any public body resulting from an agreement between départements or between départements and any other public body or public establishment, which are not assessed and liquidated by the State tax departments in execution of the laws and regulations in force, are recovered: 1° Either by virtue of enforceable judgements or contracts; 2° Or by virtue of revenue orders or tax…
The president of the general council shall provide the accounting officer of the department, duly summarised on an issue slip, with a copy in form of all leases, contracts, judgments, wills, declarations, statements of collection, new titles and other titles, concerning the revenue the collection of which is entrusted to him. The accounting officer may request, if necessary, that the originals of the deeds forming a title in favour of…
The department’s accountant is solely responsible for: 1° Taking all necessary steps to collect revenues, legacies and donations and other resources allocated to the department’s service; 2° Taking, against debtors in arrears and with the authorisation of the president of the general council, the necessary acts, notifications and enforcement measures under the conditions of article R. 3342-8-1; 3° To notify the administrators of the expiry of leases; 4° To prevent…
The management account rendered by the department’s accountant presents the department’s accounting position at 31 December of the financial year, including the operations of the supplementary day.
The management account drawn up by the departmental accountant is submitted to the Chairman of the General Council to be attached to the administrative account, as supporting documentation.
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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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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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