Article R1612-31 of the French General Code of Local Authorities
The prefect shall refer the matter to the regional audit chamber, pursuant to the provisions of article L. 1612-20, when the accounts of the municipal or inter-municipal public establishment show a deficit in the implementation of the budget equal to or greater than 5% of revenue in the operating section in the case of a group of municipalities with a total of 20,000 inhabitants or more, and 10% in the…