PART TWO: THE MUNICIPALITY

The municipal budget is proposed by the mayor and voted by the municipal council. In municipalities of 3,500 inhabitants or more, the mayor presents to the municipal council, within a period of two months prior to the examination of the budget, a report on the budget guidelines, the multi-year commitments envisaged and the structure and management of the debt. This report gives rise to a debate at the Town Council,…

Appropriations are voted by chapter and, if the City Council so decides, by article. However, except in cases where the City Council has specified that appropriations are specialised by article, the mayor may make transfers from article to article within the same chapter.

The budget of communes of 10,000 inhabitants or more is voted either by nature or by function. If it is voted by nature, it includes a functional presentation; if it is voted by function, it includes a presentation by nature. The budget of communes with fewer than 10,000 inhabitants is voted by nature. For communes with 3,500 inhabitants or more, it includes a functional presentation. The nomenclature by nature and…

The provisions of article L. 2312-3 come into force as from the 1997 financial year.