Article D72-104-3 of the French General Code of Local Authorities
Reversals of overpayments made during the financial year in which the payment was made may be credited back to the article which originally bore the expenditure. .
Reversals of overpayments made during the financial year in which the payment was made may be credited back to the article which originally bore the expenditure. .
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…
No expenditure incurred on behalf of the local authority may be paid unless it has first been authorised by the local authority’s chairman against a duly appropriated credit line. .
Each mandate states the local authority, budget, financial year and charge to which the expenditure applies.
The mandate for payment must contain all the particulars of name and capacity necessary to enable the accounting officer to recognise the identity of the creditor.
All mandates must be accompanied by documents relating to the method of payment of expenditure under the conditions set out in the decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management.
The payment mandate must be issued in the name of the original creditor.
The president of the local authority attaches the mandates and supporting documents for expenditure, indicated in articles D. 1617-19 and D. 1617-20, to the issue slips that he sends to the local authority’s accounting officer, who must check them within the timeframe allotted to him and, if necessary, ensure that they are regularised with the local authority’s president.
Transfers of funds from refunds due to overpayments to local authority creditors are ordered by the local authority president, who issues a transfer order. .
The administrative account, on which the local authority is called to deliberate in accordance with article L. 72-101-9, presents by separate column and in the order of the chapters and articles of the budget: In revenue: 1° The nature of the revenue; 2° The budget estimates and forecasts; 3° The final determination of the sums to be recovered on the basis of the supporting vouchers. In expenditure: 1° The items…
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is a Registered Trademark of
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182, rue de Rivoli
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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