The audited accounts referred to in article L. 4313-3 are audited by a statutory auditor for bodies subject to the obligation to certify their accounts and by the chairman of the body in question, for bodies not subject to such an obligation.
The documents mentioned in the last paragraph of Article L. 4313-1 are made available online on the region’s website, where it exists, under conditions guaranteeing: 1° Their full accessibility and in a non-modifiable format; 2° Free and easy access by the public, for both reading and downloading; 3° Their conformity with the documents submitted to the deliberative body of this local authority; 4° Their proper preservation and integrity. This online…
The region proceeds with the depreciation of fixed assets, including those received on disposal or assignment, whether they are: 1° Intangible; 2° Tangible, with the exception, however, of road networks and installations for which depreciation is optional. This depreciation does not apply to fixed assets that are the property of the region and that are handed over in assignment or at disposal, nor to land and land improvements, with the…
The constitution of provisions for risks and charges is compulsory as soon as a risk arises and the recognition of depreciation is compulsory in the event of a loss in value of a fixed asset. The Chairman of the Regional Council must recognise the depreciation or constitute the provision up to the amount of the loss in value recognised or up to the amount of the risk. The depreciation or…
The region may neutralise the depreciation allowance for equipment subsidies paid and the depreciation allowance for administrative and school buildings less the amount of the annual write-back of equipment subsidies received for the financing of these facilities, by means of an expenditure from the investment section and a revenue from the operating section. The region proceeds with the annual write-back of equipment subsidies received and funds allocated to depreciable fixed…
Programme authorisations and commitment authorisations for unforeseen expenditure constitute chapters, respectively of the investment section and the operating section of budgets voted by nature and by function. These chapters do not include articles or appropriations. They do not give rise to implementation.
For application of f of article L. 4331-3, the difference between the sale value of a fixed asset and its net book value must be recorded in the investment section of the budget before the result of the operating section is determined.
For the application of Article L. 4332-1, the appropriations entered in the Finance Act for the allocation to the regions for the exercise of their competences in the field of continuing vocational training and apprenticeship, less the appropriations corresponding to the financing by the State of the collective adult vocational training centres in the regions of Guadeloupe, Guyane, Martinique and Réunion, are distributed between the regions as follows: a) Each…
The structure and skill level of the working population and the capacity of the existing training system to accommodate it are determined on the basis of criteria listed and weighted in Annex XII to this code. .
The amount of State credits transferred to the regions under the second paragraph of Article L. 4332-1 is established, after receiving the opinion of the commission set up by article L. 1614-3, based on the expenditure incurred by the State in 1993 for the actions mentioned in article R. 4332-4, after deduction of Community aid allocated to these actions in the same year.
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75001, Paris France
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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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