BOOK I: TERRITORIAL AUTHORITY OF GUYANA

For the application of the provisions of article L. 7124-6, the appropriations required for the operation of the Economic, Social, Environmental, Cultural and Education Council of French Guyana and, where applicable, for the carrying out of its studies are specialised by article.

For the application of the provisions of 19° of article L. 71-113-3, the territorial authority of French Guiana proceeds with the depreciation of its fixed assets, including those received at disposal or in assignment: 1° Intangible; 2° Tangible, with the exception of road networks and installations for which depreciation is optional. This depreciation does not apply to fixed assets owned by the local authority and which are handed over on…

For the application of 20° of Article L. 71-113-3, provisions for liabilities and charges must be set aside as soon as the risk arises, and impairment must be recognised if an asset loses value. The chairman of the meeting must record the depreciation or set aside the provision for the amount of the loss in value recorded or for the amount of the risk. The depreciation or provision must be…

The local authority may neutralise the depreciation charge for equipment grants paid and the depreciation charge for public buildings, less the amount of the annual write-back of equipment grants received to finance these facilities, by means of an expense in the investment section and a revenue in the operating section. The local authority makes the annual write-back of equipment grants received and funds allocated to depreciable fixed assets by means…

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.