The audited accounts referred to in Article L. 72-101-15 shall be certified by an auditor for bodies subject to the obligation to certify accounts and by the chairman of the body in question for bodies not subject to such an obligation.
The statements appended to the budget documents pursuant to article L. 72-101-14 are as follows: I. – Statements annexed to the budget and the administrative account : 1° Tables summarising the statement of borrowings and debts; 2° Presentation of the statement of depreciation and provisions; 3° Presentation of the methods used for depreciation; 4° Presentation of the balanced budget; 5° Presentation of the statement of charges transferred to investment; 6°…
The following provisions shall apply to the territorial collectivity of Martinique: 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 du…
For the application of the provisions of article L. 7226-6, the appropriations required for the operation of the Martinique Economic, Social and Environmental Council for Culture and Education and, where applicable, for carrying out its studies are specialised by article.
For the application of the provisions of 19° of Article L. 72-103-2, the territorial authority of Martinique proceeds with the depreciation of its fixed assets, including those received on disposal or 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 assignment or…
For the application of 20° of Article L. 72-103-2, 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 Executive Board 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…
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…
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.
In accordance with the provisions of Article 1 of Decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management, the fundamental principles contained in Title I of the said decree are applicable to the local authority and its public establishments.
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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is a Registered Trademark of
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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