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Article R1612-31 of the French General Code of Local Authorities

The prefect shall refer the matter to the regional audit chamber, pursuant to the provisions of article L. 1612-20, when the accounts of the municipal or inter-municipal public establishment show a deficit in the implementation of the budget equal to or greater than 5% of revenue in the operating section in the case of a group of municipalities with a total of 20,000 inhabitants or more, and 10% in the case of a group of municipalities with a total of less than 20,000 inhabitants or another municipal or inter-municipal public establishment.

Original in French 🇫🇷
Article R1612-31

Le préfet saisit la chambre régionale des comptes, en application des dispositions de l’article L. 1612-20, lorsque l’arrêté des comptes de l’établissement public communal ou intercommunal fait apparaître dans l’exécution du budget un déficit égal ou supérieur à 5 % des recettes de la section de fonctionnement s’il s’agit d’un groupement de communes totalisant 20 000 habitants ou plus, et à 10 % s’il s’agit d’un groupement de communes totalisant moins de 20 000 habitants ou d’un autre établissement public communal ou intercommunal.

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