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Article D2343-3 of the French General Code of Local Authorities

The management account presents the general situation of management operations, distinguishing between: – the situation at the start of management, drawn up in the form of an entry balance sheet; – the debit and credit transactions recorded during management; – the situation at the end of management, drawn up in the form of a closing balance sheet; – the development of operations carried out under the budget; – the results…

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Article D2343-4 of the French General Code of Local Authorities

The management account is drawn up by the municipality’s accounting officer in office at the close of the management. It is endorsed by the authorising officer, who certifies that the amount of recoverable titles and mandates is consistent with the entries in the administrative accounts. It is signed by all the accounting officers who have succeeded each other since the beginning of the management.

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Article D2343-7 of the French General Code of Local Authorities

The accounting officer of the commune is solely responsible for: 1° Taking all necessary steps to collect revenues, legacies and donations and other resources allocated to the service of the commune; 2° Taking, against debtors in arrears and with the authorisation of the mayor, the necessary acts, notifications and enforcement measures under the conditions of article R. 2342-4; 3° To notify the administrators of the expiry of leases; 4° To…

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Article D2343-8 of the French General Code of Local Authorities

The municipality’s accounting officer shall attach to his accounts, as supporting documents, a statement of the landed property, annuities and movable claims making up the municipality’s assets or an annual statement describing the changes that have occurred during the financial year under the conditions defined by Title I of Decree no. 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique. This statement, certified as true by…

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Article D2343-10 of the French General Code of Local Authorities

The commune’s accounting officer’s entries are kept in double-entry form. They require the use of the following documents: 1° Divisional journals on which transactions are entered in detail in chronological order, as and when they are recorded; 2° A journal and a general ledger or a centralising journal in place of a general journal, general ledger and ledger of balances where transactions recorded on the divisional journals are periodically carried…

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Article D2411-3 of the French General Code of Local Authorities

The application submitted by the electors of the section pursuant to articles L. 2411-3, L. 2411-4, L. 2411-6, L. 2411-11, L. 2411-16 and L. 2412-1, is expressed either by a collective letter, or by individual or collective letters written in concordant terms. The request shall be sent by registered letter with acknowledgement of receipt or delivered to the addressee against receipt. Each letter must include the subject and date of…

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Article D2411-4 of the French General Code of Local Authorities

The request is addressed: 1° To the chairman of the union commission in the cases provided for in articles L. 2411-4, L. 2411-6 and in the sixth paragraph of article L. 2412-1 ; 2° To the mayor of the commune in the cases provided for in the seventh and eighth paragraphs of article L. 2412-1; 3° To the prefect in the cases provided for in the second paragraph of article…

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Article D2411-5 of the French General Code of Local Authorities

In the event that the request consists of several letters, it is deemed to have been submitted on the date of receipt by its addressee of the letter enabling the proportion provided for in each of the cases mentioned in Article D. 2411-3 to be reached. Subject to the time limits set out in the second paragraph of Article L. 2411-3 and article L. 2411-6, the request is inadmissible if…

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