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Article L3241-5 of the French General Code of Local Authorities

Departments are prohibited from taking responsibility in their own budgets for the public services mentioned in Article L. 3241-4 for expenditure other than that resulting from duly approved treaties or specifications. Deliberations or decisions of the departmental councils involving an increase in the expenditure of the said public services may not be implemented when they are not accompanied by a vote for the corresponding revenue.

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