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Article D4311-6 of the French General Code of Local Authorities

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…

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Article D4311-7 of the French General Code of Local Authorities

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…

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Article R4312-2 of the French General Code of Local Authorities

The cross presentation, by function or by nature, provided for in article L. 4312-2 is made between the finest level of the functional nomenclature and each of the three-digit nature accounts. For the administrative account, the cross-reference is made between the finest level of the functional nomenclature and the most detailed account opened in the nomenclature by nature. This cross-referenced functional presentation is not applicable to a single-activity regional public…

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Article R4312-3 of the French General Code of Local Authorities

Programme or commitment authorisations and any revisions thereto are presented by the President of the Regional Council. They are voted on by the Regional Council when adopting the budget for the financial year or amending decisions. The Regional Council or the Permanent Committee, where this has been delegated, allocates programme authorisations and commitment authorisations by chapter and, where applicable, by article. Programme authorisations correspond to multi-annual expenditure relating to a…

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Article R4312-5 of the French General Code of Local Authorities

The financing requirement or surplus of the investment section recorded at the end of the financial year is made up of the outturn balance corrected for outstanding commitments. The outturn balance of the investment section corresponds to the difference between the amount of revenue orders and the amount of expenditure orders issued during the financial year, including, where applicable, reductions and cancellations of revenue and expenditure, plus or minus the…

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Article R4312-6 of the French General Code of Local Authorities

The operating result corresponds to the surplus or deficit for the year. For the purposes of appropriation, it is combined with the previous result carried forward, excluding any outstanding commitments. Outstanding commitments from the operating section at the end of the financial year correspond to expenditure that has not been mandated and has not been allocated, as well as certain revenue that has not given rise to the issue of…

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Article R4312-7 of the French General Code of Local Authorities

The accumulated result defined in Article R. 4312-6 is allocated, when it is a surplus: 1° As a priority, to reserves to cover the financing requirement of the investment section arising at the close of the previous financial year; 2° For the balance, to the operating surplus carried forward or as an additional allocation to reserves. Where there is a deficit, it is added to the operating expenditure for the…

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Article R4312-8 of the French General Code of Local Authorities

If the administrative account has not been adopted by the date of the vote on the budget for the following financial year, when the result of the operating section, the financing requirement or, where applicable, the surplus of the investment section and the allocation forecast are carried forward, under the conditions set out in the third paragraph of article L. 4312-9, the entries in the budget are justified by the…

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