CHAPTER I: General provisions

The budget implementation period is limited to the same year to which that budget applies for the authorisation of expenditure and the issue of revenue vouchers. However, this period includes an additional period extending to the last day of January of the following year. This provision does not apply to operations involving only the investment section of the budget.

The chapters of budgets voted by nature correspond: a) Investment section: – to each of the two-digit accounts in classes 1 and 2 open to the nomenclature by nature, with the exception of the accounts “Retained earnings”, “Profit for the financial year”, “Provisions for liabilities and charges”, “Differences on realisation of fixed assets”, “Fixed assets assigned, conceded, leased or made available”, “Depreciation of fixed assets”, “Depreciation of fixed assets” ;…

For budgets voted by nature, the budget article corresponds to the most detailed subdivision of the nomenclature defined by the decree provided for in article L. 4312-2, supplemented by the transaction number for investment transactions and transactions on behalf of third parties. The chapters entitled “Unforeseen expenditure”, “Transfer from the operating section”, “Transfer to the investment section” and “Proceeds from the disposal of fixed assets” do not include any articles.

The chapters of budgets voted by function correspond: a) Investment section: – for allocable expenditure and revenue, to group 90 “Allocated operations”, completed by the number of one of the ten functions of the functional nomenclature; – for non-allocable expenditure and revenue, to each of the non-allocated chapters; – on the revenue side, to the line entitled “Transfer from the operating section”; – on the revenue side, to the line…

The articles of the budgets voted by function correspond: a) Investment section: – for allocable expenditure and revenue, to group 90 “Allocated operations”, completed by the most detailed subdivision of the functional nomenclature; – for non-allocable expenditure and revenue, to each of the non-allocated chapters, completed by the most detailed subdivision of the nomenclature by nature. The chapters relating to unforeseen expenditure, the transfer from the operating section and proceeds…

The report provided for in article L. 4310-1 describes, in summary form, the local authority’s sustainable development situation based on the assessments, documents and reports produced by the region on a voluntary basis or provided for by a legislative or regulatory text. This report includes, with regard to the five aims of sustainable development mentioned in III of article L. 110-1 du code de l’environnement: – an assessment of the…

I. – Pursuant to Article L. 4311-1-1, the President of the Regional Council shall present to the Regional Council an annual report on the situation with regard to equality between women and men in the region. II. – The report sets out the region’s human resources policy in terms of professional equality between women and men. To this end, it includes data from the report presented to the territorial social…