PART TWO: THE MUNICIPALITY

The commune’s budget is the act by which the commune’s annual revenue and expenditure are forecast and authorised. The commune’s budget is drawn up in an operating section and an investment section, both in revenue and expenditure. The commune’s budget is divided into chapters and articles under conditions that are determined by decree.

In municipalities with more than 50,000 inhabitants, prior to debates on the draft budget, the mayor presents a report on the sustainable development situation relating to the operation of the local authority, the policies it pursues within its territory and the guidelines and programmes likely to improve this situation and contribute to achieving the sustainable development objectives set out in the 2030 Agenda for Sustainable Development, adopted on 25 September…

In municipalities with more than 20,000 inhabitants, prior to the debates on the draft budget, the mayor presents a report on the situation with regard to equality between women and men concerning the operation of the municipality, the policies it pursues within its territory and the guidelines and programmes likely to improve this situation. The content of this report and the procedures for drawing it up are laid down by…

The municipal budget includes the resources required to cover the investment expenditure to be carried out during the financial year for which it was voted. The municipal council determines the order of priority of the work to be carried out according to its urgency and necessity. The decision taken shall include an estimate of the overall expenditure involved in carrying out this work, as well as a breakdown of this…

I – Budget allocations for capital expenditure may comprise programme authorisations and payment appropriations. Programme authorisations constitute the upper limit of expenditure that may be incurred to finance capital expenditure. They remain valid for an unlimited period until they are cancelled. They may be revised. Payment appropriations constitute the upper limit of expenditure that may be mandated during the year to cover commitments entered into under the corresponding programme authorisations….

On the occasion of a general or supplementary population census, municipalities and their administrative public establishments have one financial year, from the date of publication of the results, to comply with the budgetary and accounting provisions relating to their belonging to a different demographic stratum.

The surplus from the operating section for the financial year ended, together with the previous result carried forward, is allocated in full at the earliest budgetary decision following the approval of the administrative account and, in any event, before the close of the following financial year. The appropriation decision taken by the deliberative assembly is submitted in support of the budgetary decision to take over this result. When the administrative…

When the investment section of the budget shows a surplus after taking back the results, the municipal council may take back the appropriations corresponding to this surplus as operating revenue in the cases and conditions defined by decree.

The allocation of grants is decided separately from the budget vote. However, for grants for which there are no conditions of award, the town council may decide: 1° To individualise the appropriations in the budget by beneficiary; 2° Or to draw up, in a statement appended to the budget, a list of beneficiaries with, for each of them, the purpose and amount of the grant. The individualisation of appropriations or…