BOOK III: DEPARTMENTAL FINANCES

Within a period of two months prior to the examination of the budget, the President of the Departmental Council presents a report to the Departmental Council on the budget guidelines for the financial year, the multiannual commitments envisaged, the structure and development of expenditure and staff numbers, and the structure and management of the debt. In particular, this report sets out the forecast development and implementation of staff costs, remuneration,…

The appropriations are voted by chapter and, if the departmental council so decides, by article. In both cases, however, the departmental council may specify that certain appropriations are specialised by article. In the event of a vote by article, the chairman of the departmental council may, by express decision, make transfers from article to article within the same chapter excluding articles with specialised appropriations.

I. – Budget allocations for capital expenditure may comprise programme authorisations and payment appropriations. Programme authorisations constitute the upper limit of expenditure that may be incurred for the execution of capital expenditure. They remain valid for an unlimited period until they are cancelled. They may be revised. Payment appropriations constitute the upper limit of expenditure that may be mandated during the year to cover commitments entered into under the corresponding…

The president of the departmental council presents the administrative account annually to the departmental council , which debates it under the chairmanship of one of its members. In this case, the president of the departmental council may, even if he is no longer in office, attend the discussion. He must withdraw at the time of the vote. A summary statement of grants awarded to each commune during the financial year…

The surplus from the operating section for the financial year ended, together with the previous result carried forward, is allocated in full at the earliest budgetary decision following the approval of the administrative account and, in any event, before the close of the following financial year. The allocation decision taken by the departmental council is produced in support of the budgetary decision to take back this result. The deficit from…

The provisions of articles L. 2311-6 and L. 2311-7 are applicable to the departments.