The deliberation establishing the régie shall determine the conditions for the reimbursement of the sums made available to it. The repayment period may not exceed thirty years.
Materials accounting, the purpose of which is to describe existing stock and movements concerning inventories and movable property, is kept under the responsibility of the director of the régie.
When the operation of the service requires the use of buildings belonging to the commune, the rent for these buildings, set by the municipal council according to their actual rental value, is entered as expenditure in the budget of the régie and as revenue in the budget of the commune. The amount of the remuneration of communal staff made available to the régie is reimbursed to the commune. It is…
Allocations to depreciation and provisions are calculated in accordance with the provisions and customary periods applicable to commercial enterprises in the same sector of activity. Depreciation relates to movable assets other than collections and works of art, buildings with the exception of non-income-producing land and intangible fixed assets. Fixed assets may be revalued in accordance with the provisions applicable to commercial enterprises.
The budget is enforceable under the same conditions as the municipal budget. It may be amended in the same manner.
When presenting the budget, the mayor provides a copy of the latest financial account in support of his proposals, together with a report highlighting the financial and economic situation of the authority.
The budget is presented in two sections: – in the first, operating transactions are forecast and authorised; – in the second, investment transactions are forecast and authorised.
The operating section or forecast income statement shows successively: – under income: operating income, financial income and exceptional income; – under expenses: operating expenses, financial expenses, exceptional expenses, depreciation and provisions and, where applicable, corporation tax.
Revenue from the investment section includes in particular: 1° The value of allocated assets; 2° Reserves and similar receipts; 3° Investment grants; 4° Provisions and depreciation; 5° Borrowings and similar debts ; 6° The net book value of fixed assets removed from the assets; 7° Capital gains arising on the disposal of fixed assets; 8° The decrease in inventories and work-in-progress.
Expenditure on the investment section includes in particular: 1° Repayment of the principal of loans and similar debts; 2° Acquisition of intangible, tangible and financial fixed assets; 3° Charges to be deferred over several financial years ; 4° The increase in inventories and work-in-progress; 5° Write-backs of provisions; 6° The transfer of investment grants to the income statement.
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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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