In the absence of an agreement reached between the local authorities and groupings of communes concerned before 1st November, the costs for the following year are apportioned under the following conditions:
– for 80% of expenditure, in proportion to the number of pupils domiciled on the territory of each of them;
– for 20% of expenditure, in proportion to tax potential.
When the pupils of a commune are divided between several municipal establishments referred to in article 21-1 of law no. 83-663 of 22 July 1983 relating to the division of powers between communes, départements, regions and the State, account is taken of a weighted value of tax potential obtained by multiplying the value of tax potential by the ratio between the number of pupils attending the establishment in question and the total number of pupils from this commune enrolled in collèges.
The value of the fiscal potential and the number of pupils enrolled used for this allocation are those known on the aforementioned date of 1st November.