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Article L3661-6 of the French General Code of Local Authorities

The appropriations are voted by chapter and, if the Metropolitan Lyon Council so decides, by article. In both these cases, the Metropolitan Lyon Council may, however, specify that certain appropriations are specialised by article. In the event of voting by article, the President of the Metropolitan Lyon Council may, by express decision, make transfers from article to article within the same chapter, excluding articles whose appropriations are specialised. Within the…

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Article L3661-7 of the French General Code of Local Authorities

I. – If the Lyon Metropolitan Council so decides, the allocations for investment expenditure include programme authorisations and payment appropriations. Programme authorisations constitute the upper limit of expenditure that may be committed to carry out investments. 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 ordered or paid during the year to cover…

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Article L3661-8 of the French General Code of Local Authorities

Prior to the vote on the first budget deliberation following its renewal, the Lyon Metropolitan Council draws up its budgetary and financial regulations. The local authority’s budgetary and financial regulations specify in particular: 1° The procedures for managing programme authorisations, commitment authorisations and related payment appropriations, and in particular the rules relating to the lapse and cancellation of programme authorisations and commitment authorisations; 2° The procedures for informing the Metropole…

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Article L3661-9 of the French General Code of Local Authorities

When the investment section or the operating section of the budget includes either programme authorisations and payment appropriations, or commitment authorisations and payment appropriations, the President of the Metropolitan Lyon Council may, until the budget is adopted or until it is settled in the event that the budget is not adopted, liquidate and mandate investment expenditure and operating expenditure corresponding to the authorisations opened during previous financial years, up to…

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Article L3661-10 of the French General Code of Local Authorities

The President of the Lyon Metropolitan Council presents the Administrative Account to the Lyon Metropolitan Council each year, which debates it under the chairmanship of one of its members. The President of the Metropolitan Council may, even if he is no longer in office, attend the discussion. He must withdraw when the vote is taken. The administrative account is adopted by the Metropolitan Council. Previously, the Metropolitan Council adopts the…

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Article L3661-11 of the French General Code of Local Authorities

The surplus from the operating section for the financial year just 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 local authority is produced in support of the budgetary decision to take back this result. The deficit…

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Article L3661-13 of the French General Code of Local Authorities

A summary statement of grants awarded to each municipality during the financial year is appended to the local authority’s administrative account. It specifies, for each municipality, the list and purpose of the grants, their total amount and the ratio between this amount and the population of the municipality.

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Article L3661-15 of the French General Code of Local Authorities

Appendices to the budget documents include: 1° Summary data on the financial situation of the local authority; 2° A list of assistance granted by the local authority in the form of benefits in kind or subsidies. This document is attached to the administrative account only; 3° An aggregated presentation of the results for the last known financial year for the main budget and the local authority’s ancillary budgets. This document…

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