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French General Code of Local Authorities

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Article D71-112-1 of the French General Code of Local Authorities

November 4, 2023

The following provisions shall apply to the territorial collectivity of French Guiana: 1° Le titre III du livre III de la troisième partie relatif aux recettes des départements; 2° Le chapitre III du titre IV du livre IV de la troisième partie relatif aux recettes des départements d’outre-mer ; 3° Le titre III du livre III de la quatrième partie relatif aux recettes des régions ; 4° Le chapitre IV…

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Article D71-113-2 of the French General Code of Local Authorities

November 4, 2023

For the application of the provisions of 19° of article L. 71-113-3, the territorial authority of French Guiana proceeds with the depreciation of its fixed assets, including those received at disposal or in assignment: 1° Intangible; 2° Tangible, with the exception of road networks and installations for which depreciation is optional. This depreciation does not apply to fixed assets owned by the local authority and which are handed over on…

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Article D71-113-3 of the French General Code of Local Authorities

November 4, 2023

For the application of 20° of Article L. 71-113-3, provisions for liabilities and charges must be set aside as soon as the risk arises, and impairment must be recognised if an asset loses value. The chairman of the meeting must record the depreciation or set aside the provision for the amount of the loss in value recorded or for the amount of the risk. The depreciation or provision must be…

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Article D71-113-4 of the French General Code of Local Authorities

November 4, 2023

The local authority may neutralise the depreciation charge for equipment grants paid and the depreciation charge for public buildings, less the amount of the annual write-back of equipment grants received to finance these facilities, by means of an expense in the investment section and a revenue in the operating section. The local authority makes the annual write-back of equipment grants received and funds allocated to depreciable fixed assets by means…

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Article D71-113-5 of the French General Code of Local Authorities

November 4, 2023

Programme authorisations and commitment authorisations for unforeseen expenditure constitute chapters, respectively, of the investment section and the operating section of budgets voted by nature and by function. These chapters do not include articles or appropriations. They do not give rise to implementation.

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Article D71-114-2 of the French General Code of Local Authorities

November 4, 2023

The appropriations allocated to expenditure for each financial year may not be used to pay expenditure for another financial year. However, expenditure committed but not mandated at the close of the financial year is charged against the appropriations that must be carried over to the budget for the following financial year. They may be paid until these appropriations are made available on the basis of the statement of outstanding commitments…

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Article D71-114-4 of the French General Code of Local Authorities

November 4, 2023

Products of the local authority, the local authority’s public establishments and any public body resulting from an agreement between the local authority and any other public authority or public establishment that are not assessed and liquidated by the State’s tax departments in execution of the laws and regulations in force are recovered: 1° Either by virtue of enforceable judgments or contracts; 2° Or by virtue of revenue orders or tax…

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is a Registered Trademark of
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75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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