Article L4312-9 of the French General Code of Local Authorities
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 decision to allocate taken by the Regional Council shall be produced in support of the budgetary decision to take back this result. The…