BOOK II: SAINT-BARTHÉLEMY

The local authority’s budget is the act by which the annual revenue and expenditure of the local authority are forecast and authorised. The budget is drawn up in an operating section and an investment section, both for revenue and expenditure. Certain operations, activities or services shall be individualised within annexed budgets. The budget shall be divided into chapters and articles. A joint order of the Minister responsible for the budget…

Within a period of two months prior to the examination of the budget, a debate is held in the Territorial Council on the general guidelines of the budget. The draft budget is prepared and presented by the President of the Territorial Council, who is required to communicate it to the members of the Territorial Council, together with the corresponding reports, at least twelve days prior to the opening of the…

Appropriations are voted by chapter and, if the Territorial Council so decides, by article. However, except where the Territorial Council has specified that appropriations are specialised by article, the President of the Territorial Council may make transfers from article to article within the same chapter.

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 contracted within the framework of…

When the investment section of the budget includes programme authorisations and payment appropriations, the President of the Territorial Council may, until the budget is adopted or settled in the event that the budget is not adopted, liquidate or mandate investment expenditure corresponding to programme authorisations opened during previous financial years, up to an amount of payment appropriations per chapter equal to one third of the programme authorisations opened during the…

When the investment section of the budget shows a surplus after taking over the results, the territorial council may take over the appropriations corresponding to this surplus as operating revenue in the cases and conditions defined by decree.

The surplus from the operating section generated in respect of the financial year ended, together with the previous result carried forward, is allocated in full as soon as the nearest budgetary decision is taken following the approval of the administrative account and, in any event, before the close of the following financial year. The decision to allocate taken by the deliberative assembly is produced in support of the budgetary decision…