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Article D71-111-15 of the French General Code of Local Authorities

November 4, 2023

The summary data on the financial situation of the territorial collectivity of French Guyana provided for in the second paragraph of Article L. 71-111-14 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° Debt outstanding/population; 6° Overall operating allocation/population ; 7° Personnel expenditure/actual operating expenditure; 8° Actual operating expenditure and annual capital repayment of debt/actual operating revenue;…

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Article D71-111-16 of the French General Code of Local Authorities

November 4, 2023

For the application of article D. 71-111-15 : 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…

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Article D71-111-18 of the French General Code of Local Authorities

November 4, 2023

The statements annexed to the budget documents pursuant to article L. 71-111-14 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°…

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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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is a Registered Trademark of
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182, rue de Rivoli
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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