Article R4312-8 of the French General Code of Local Authorities
If the administrative account has not been adopted by the date of the vote on the budget for the following financial year, when the result of the operating section, the financing requirement or, where applicable, the surplus of the investment section and the allocation forecast are carried forward, under the conditions set out in the third paragraph of article L. 4312-9, the entries in the budget are justified by the…