The procedure defined in articles R. 1612-19 to R. 1612-23 applies when a local authority or local public body has not sent the administrative account provided for in article L. 1612-13.
When the State representative refers a matter to the regional audit chamber, in accordance with article L. 1612-14, it shall attach to its referral, in addition to the administrative account and the management account, all the budgetary documents relating to the financial year in question and to the following financial year.
The proposals of the regional audit chamber, formulated in accordance with article L. 1612-14 aimed at re-establishing a balanced budget, relate to measures that are the sole responsibility of the local authority or public institution concerned and that are designed to eliminate the deficit. They specify the period during which the clearance is to take place. If the Chamber finds that the deficit does not reach the thresholds set by…
When the initial budgets for the financial years during which the deficit is to be absorbed do not show sufficient measures for this absorption, the regional audit chamber, to which these budgets have been forwarded by the State representative, proposes the necessary measures to the latter, under the conditions provided for in Article R. 1612-21. When the budgets show sufficient measures, the Chamber notes this.
If, in carrying out its duties, the regional audit chamber finds that the implementation of the budget has resulted in a deficit likely to lead to the measures for restoring the balance provided for in article L. 1612-14, it shall inform the local authority or public establishment concerned and the State representative. The procedure provided for in articles R. 1612-27 and R. 1612-28 is applicable.
The prefect shall refer the matter to the regional audit chamber, pursuant to the provisions of article L. 1612-20, when the accounts of the municipal or inter-municipal public establishment show a deficit in the implementation of the budget equal to or greater than 5% of revenue in the operating section in the case of a group of municipalities with a total of 20,000 inhabitants or more, and 10% in the…
The referral to the regional audit chamber provided for in article L. 1612-15 must be reasoned, quantified and supported by all relevant evidence, and in particular by the approved budget and, where applicable, the decisions that amended it. The president of the chamber communicates the request to the public prosecutor. He informs the representative of the local authority or public body.
Where the person making the request has been unable to obtain the budget documents, the president of the regional audit chamber will have them sent to him by the representative of the State.
The regional audit chamber rules on the admissibility of the application. In particular, it shall establish the status of the applicant and, if applicable, the applicant’s interest in bringing the action.
The regional audit chamber shall rule on whether the expenditure is compulsory. If the expenditure is compulsory and the chamber finds that the appropriations required to cover it are lacking or insufficient, it shall give formal notice to the local authority or public establishment concerned to make the said appropriations available by means of an amending decision to the budget.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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