PART SIX: OVERSEAS COLLECTIVITIES GOVERNED BY ARTICLE 74 OF THE CONSTITUTION

The local authority’s initial budget is sent to the State representative no later than fifteen days after the deadline set for its adoption by articles LO 6362-2 and LO 6362-7 Failing this, the provisions of article LO 6362-2 shall apply.

As from the referral to the territorial audit chamber and until the end of the procedure provided for in article LO 6362-4, the Territorial Council may not vote on budgetary matters, except for the deliberation provided for in the second paragraph of the same Article LO 6362-4 and for the application of Article LO 6362-10. When the local authority’s budget has been settled and made enforceable by the representative of…

The submission of the local authority’s budget to the territorial audit chamber under articles LO 6362-4 and LO 6362-12 has the effect of suspending the implementation of this budget until the end of the procedure. However, the provisions of article LO 6362-1. In addition, expenditure on the investment section of this budget may be committed, liquidated and mandated up to a limit of half of the appropriations entered under this…

Subject to compliance with articles LO 6362-1, LO 6362-7 and LO 6362-8, amendments may be made to the budget by the territorial council until the end of the financial year to which they apply. Within a period of twenty-one days following the end of the financial year, the Territorial Council may also make amendments to the budget to adjust the appropriations in the operating section to pay expenditure committed before…

The closing of the local authority’s accounts is constituted by the vote of the territorial council on the administrative account presented by the president of the territorial council after transmission, no later than 1st June of the year following the financial year, of the management account drawn up by the accountant of the territorial authority. The vote of the territorial council approving the accounts must take place no later than…

The administrative account is sent to the State representative no later than fifteen days after the deadline set for its adoption by articles LO 6362-7 and LO 6362-10. Failing this, the State representative shall, in accordance with the procedure laid down in article LO 6362-4, the chambre territoriale des comptes of the local authority’s next budget.

When the closing of the local authority’s accounts shows a deficit in the implementation of the budget, after verification of the accuracy of the revenue and expenditure entries, equal to or greater than 10% of the revenue of the operating section, the territorial audit chamber, referred to by the State representative, proposes to the local authority the measures necessary to re-establish a balanced budget, within one month of this referral….

Only expenditure necessary to pay debts due and expenditure for which the law has expressly so decided is compulsory for the territorial authority. The territorial audit chamber to which a matter has been referred, either by the State representative, or by the public accountant concerned, or by any person with an interest, establishes that a compulsory expenditure has not been entered in the budget or has been entered for an…

If the President of the Territorial Council fails to pay a compulsory expenditure within one month of being given formal notice to do so by the representative of the State, the latter shall proceed to do so ex officio. The period provided for in the previous paragraph is extended to two months if the expenditure is equal to or greater than 5% of the operating section of the primary budget.

The provisions of articles LO 6362-13 and LO 6362-14 are not applicable to the registration and payment of compulsory expenditure resulting, for the local authority and its public establishments, from a court decision that has become final. These operations remain governed by the legislative provisions relating to penalties imposed in administrative matters and the enforcement of judgements by legal entities governed by public law and the Code of Administrative Justice….