Any expenditure payable by the local authority or chargeable to its budget may only be incurred by the President of the Territorial Council. Contracts, where applicable, are entered into by the President of the Territorial Council on behalf of the local authority, by deliberation of the Territorial Council.
The President of the Territorial Council may delegate to one or more permanent civil servants of the local authority the functions he performs as a civil registrar for the receipt of declarations of birth, death, stillborn children, recognition of children, joint parental declaration of change of name of the child, consent of a child over thirteen years of age to a change of name, the consent of a child over…
The budget runs from 1 January to 31 December.
The budget implementation period is limited to the same year to which that budget applies for the authorisation of expenditure and the issue of revenue vouchers. However, this period includes an additional period extending to the last day of January of the following year. This provision does not apply to operations involving only the investment section of the budget.
The chapters of budgets voted by nature correspond: a) Investment section: – to each of the two-digit accounts in classes 1 and 2 open to the nomenclature by nature, with the exception of the accounts “Retained earnings”, “Profit for the financial year”, “Provisions for liabilities and charges”, “Differences on realisation of fixed assets”, “Fixed assets assigned, conceded, leased or made available”, “Depreciation of fixed assets”, “Provisions for depreciation of fixed…
For budgets voted by nature, the budget item corresponds to the most detailed subdivision of the nomenclature defined by joint order of the Minister for the Budget and the Minister for Overseas France, for programmes, the programme number, and for operations on behalf of third parties, the operation number. The chapters entitled “Unforeseen expenditure”, “Transfer from the operating section”, “Transfer to the investment section” and “Proceeds from the disposal of…
The chapters of the budgets voted by function correspond: a) Investment section: – for expenditure and revenue that can be broken down, to groups 90 “Departmental facilities” or 91 “Non-Departmental facilities”, supplemented by the number of one of the ten functions of the functional nomenclature set by joint order of the Minister in charge of the budget and the Minister in charge of overseas departments and territories; – to the…
The articles of the budgets voted by function correspond: a) Investment section: – for expenditure and revenue that can be broken down, to groups 90 “Departmental facilities” or 91 “Non-Departmental facilities”, completed by the most detailed subdivision of the functional nomenclature set by joint order of the Minister in charge of the budget and the Minister in charge of Overseas France, as well as the number of the programme in…
The territorial council chooses to vote on the local authority’s budget by nature or, from 1 January 2009, by function. If the budget is voted on by nature, it also includes a cross-referenced presentation by function; if it is voted on by function, it includes a cross-referenced presentation by nature. The nomenclature by nature and the nomenclature by function are set by joint order of the Minister in charge of…
The cross presentation, by function or by nature, is carried out between the finest level of the functional nomenclature and each of the accounts by nature, at four digits for the account relating to staff remuneration and at three digits for the other 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…
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75001, Paris France
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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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