PART TWO: THE MUNICIPALITY

Products of communes, communal and inter-communal public establishments and any public body resulting from an agreement between communes or between communes and any other public body or public establishment, which are not assessed and liquidated by the State tax departments in execution of the laws and regulations in force, are recovered: – either by virtue of enforceable judgments or contracts; – or by virtue of revenue orders or tax rolls…

Expenditure may only be paid from the appropriations allocated to each of them; these appropriations may not be used by the mayor for other expenditure.

No expenditure may be disbursed unless it has first been authorised by the mayor from an appropriation that has been duly opened.

Any mandate shall state the financial year and the appropriation to which the expenditure applies; it shall be accompanied, for the establishment of the debt and the regularity of the payment, by the documents indicated by articles D. 1617-19 to D. 1617-21.

Mayors remain responsible, under their own responsibility, for the remittance to beneficiaries of mandates ordered by them and payable in cash.

Beneficiaries of payment orders issued in settlement of sums owed by the commune may obtain payment of the sums shown on these vouchers as long as the claim has not been extinguished by the forfeiture or limitation periods applicable to it.

Expenditure commitment, authorisation and settlement operations are recorded in the administrative accounts, in accordance with the procedures laid down by order of the Minister for the Interior and the Minister for Finance.

The administrative account, on which the municipal council is called to deliberate in accordance with article L. 2121-31, presents, by separate column and in the order of the chapters and articles of the budget: In revenue: 1° The nature of the revenue; 2° The budget estimates; 3° The final determination of the sums to be recovered based on the supporting vouchers. Expenditure:

A certified copy of the administrative account, as approved by the municipal council and examined by the prefect or sub-prefect, is sent by the accounting officer to the regional audit office, as part of the audit of the management account.