For the application of Article L. 4312-10, when the investment section of the budget shows a surplus, the following may be taken back into the operating section: – the proceeds from the sale of a fixed asset received as a gift or bequest, provided that it is not expressly allocated to investment; – the proceeds from the sale of a budget investment. The recovery of this income is limited to…
A. – The report provided for in Article L. 4312-1 includes the following information: 1° The budgetary guidelines envisaged by the region relating to projected changes in expenditure and revenue, both operating and investment. In particular, the development assumptions used to construct the draft budget are specified, particularly with regard to financial assistance, taxation, pricing and subsidies, as well as the main developments relating to the financial relations between the…
The summary data on the financial situation of the regions, provided for in 1° of Article L. 4313-2, include the following ratios: 1° Actual operating expenditure/population; 2° Proceeds from direct taxation/population; 3° Actual operating revenue/population; 4° Gross capital expenditure/population; 5° Outstanding debt/population; 6° Overall operating allocation/population; 7° Staff costs/actual operating expenditure ; 8° Coefficient de mobilisation du potentiel fiscal; 9° Dépenses réelles de fonctionnement et remboursement annuel de la dette…
For the application of Article R. 4313-1 : 1° The population to be taken into account is the total population, municipal and counted separately, as it results from the last known census on the date of production of the budget documents; 2° Actual operating expenditure means all expenditure for the financial year resulting in real movements. However, for the application of 1°, expenditure corresponding to direct labour transferred to the…
The statements appended to the budget documents pursuant to the last paragraph of Article L. 4313-2 are : 1° Tables summarising the status of borrowings and debts; 2° A presentation of the status of depreciation and provisions; 3° A presentation of the methods used for depreciation; 4° A presentation of the balance of financial transactions ; 5° The presentation of the statement of charges transferred to investment; 6° The presentation…
The audited accounts referred to in article L. 4313-3 are audited by a statutory auditor for bodies subject to the obligation to certify their accounts and by the chairman of the body in question, for bodies not subject to such an obligation.
The documents mentioned in the last paragraph of Article L. 4313-1 are made available online on the region’s website, where it exists, under conditions guaranteeing: 1° Their full accessibility and in a non-modifiable format; 2° Free and easy access by the public, for both reading and downloading; 3° Their conformity with the documents submitted to the deliberative body of this local authority; 4° Their proper preservation and integrity. This online…
The region proceeds with the depreciation of fixed assets, including those received on disposal or assignment, whether they are: 1° Intangible; 2° Tangible, with the exception, however, of road networks and installations for which depreciation is optional. This depreciation does not apply to fixed assets that are the property of the region and that are handed over in assignment or at disposal, nor to land and land improvements, with the…
The constitution of provisions for risks and charges is compulsory as soon as a risk arises and the recognition of depreciation is compulsory in the event of a loss in value of a fixed asset. The Chairman of the Regional Council must recognise the depreciation or constitute the provision up to the amount of the loss in value recognised or up to the amount of the risk. The depreciation or…
The region may neutralise the depreciation allowance for equipment subsidies paid and the depreciation allowance for administrative and school buildings less the amount of the annual write-back of equipment subsidies received for the financing of these facilities, by means of an expenditure from the investment section and a revenue from the operating section. The region proceeds with the annual write-back of equipment subsidies received and funds allocated to depreciable fixed…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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