Article LO6321-24 of the French General Code of Local Authorities
Each year, the President reports to the Territorial Council, in a special report, on the situation of the local authority, the activity and financing of the various departments of the local authority and the bodies that depend on it. The report also specifies the state of implementation of the deliberations of the Territorial Council and the financial situation of the local authority. This special report gives rise to a debate.