ACTUALITÉ

Goods entering the assets of a local authority or a public institution must comply with a rigorous Protocol in terms of acceptance, as in accounting writing.

Acceptance procedure

In terms of legacies

The municipality must consult the heirs before making a decision, in particular in case the acceptance would pose problems with the other heirs. The deliberation of the City Council can only take place after certain formalities have been fulfilled. The notary’s depositary of the will is obliged to send the full copy to the Mayor concerned upon the opening of the Testament (article R. 2242-1 of the CGCT).

Claims made by the legal heirs shall be admissible to the Minister of the Interior within six months of the opening of the will. The latter shall include the names, names and addresses of the claimants, their order and degree of kinship with respect to the deceased, and the reasons for the claim. The Minister of the Interior will have to inform the Mayor concerned and he will issue an acknowledgement of receipt to the claimants. Beyond this period, the acknowledgement of receipt shall refer to their inadmissibility.

In terms of donation

The Mayor can provisionally accept the donation pending the decision of the City Council. The acts giving a donation in principle held before the notary (except manual donation), the latter is obliged to give notice forthwith to the receiver of the commune (article R. 2242-3 of the CGCT), and it is for the prefect to claim the production of the notarial deed finding the donation. After having read the deed, and eventually appraising the property, the Mayor will invite the City Council to decide on the acceptance (or refusal) of the donation.

If the provisional acceptance has not been inserted in the notarized deed, the final acceptance of the Municipal Council shall be the subject of a separate Act also authentic, which shall be notified to the donor pursuant to article 932 of the civil code : However, provisional acceptance is recommended because it has the effect of making the donation irrevocable even if, in the meantime between provisional and definitive acceptance, the donor would die.

Unlike the bequest, there is no consultation of the donor’s family, the reserving heirs having no recourse until the opening of the estate. It is only after the donor’s death that they will eventually be able to act in a reduction of the donation if they feel that it exceeds the available percentage.

For manual donations, the donor or his representative is obliged to declare or register with the tax authorities within one month of signing the notarized deed.

Justification of the operation

In order to see the entry of good to the asset, entries must be passed. These entries are budgetary, they must be registered by the authorising officer, this means that there will be issuing of mandate and title

The accountant proceeds to integrate the property for the community, in the light of documents transmitted by the authorising officer in justification of the mandates and titles :

• Community decision accepting donation or bequest,
• Copy of the Act of disposition free of charge,

The authorising officer will mention the inventory number and location of the property so that the accountant can update the asset status.

Realization of the operation

1. To record the arrival of the asset in the community assets, it is necessary to assign an inventory number to this new asset. In Salvia Patrimoine, create a new asset by assigning it an inventory number.
2. Transmission of the title and the mandate to the accountant accompanied by the supporting documents. Attention : on the mandate consider postponing the inventory number assigned in Salvia patrimoine.
3. Once the mandate has been transmitted, enter the reference of the mandate passed on the asset account into Salvia patrimoine. This postponement is necessary for the implementation of the Indigo inventory Protocol.