BOOK III: MUNICIPAL FINANCES

A. – The financing requirement or surplus of the investment section recorded at the end of the financial year is made up of the outturn balance corrected by the outstanding commitments. The outturn balance of the investment section corresponds to the difference between the amount of revenue vouchers and the amount of expenditure orders issued during the financial year, including, where applicable, reductions and cancellations of revenue and expenditure, increased…

The cumulative result defined in B of Article R. 2311-11 is allocated, when it is a surplus: 1° As a priority, to reserves to cover the financing requirement of the investment section arising at the close of the previous financial year; 2° For the balance, to the operating surplus carried forward or as an additional allocation to reserves. Where there is a deficit, it is added to the operating expenditure…

If the administrative account has not been adopted by the date of the vote on the budget for the following financial year, when the result of the operating section, the financing requirement or, where applicable, the surplus from the investment section and the forecast appropriation are carried forward, under the conditions set out in the fourth paragraph of article L. 2311-5, the entries in the budget are justified by the…

For the application of Article L. 2311-6, when the investment section of the budget shows a surplus, the following may be taken back to the operating section: – the proceeds from the sale of a fixed asset received as a gift or bequest, provided that it is not expressly allocated to investment; – the proceeds from the sale of a budget investment. The recovery of this income is limited to…

The report provided for in article L. 2311-1-1 describes, in summary form, the sustainable development situation of the local authority based on the assessments, documents and reports produced by the local authority on a voluntary basis or provided for by a legislative or regulatory text. This report includes, with regard to the five aims of sustainable development mentioned in III of article L. 110-1 du code de l’environnement: – an…

To draw up the responsible digital strategy mentioned in article L. 2311-1-1, the municipalities and public establishments for inter-municipal cooperation with their own tax status mentioned in the same article draw up a work programme in conjunction with the public and private players concerned. This programme includes an assessment of the environmental impact of digital technology and its uses in the area concerned. It shall also summarise any action already…

I. – Pursuant to article L. 2311-1-2, the mayor or the president of the public establishment for inter-communal cooperation with its own tax system submits an annual report to the municipal council or the community council respectively on the situation in terms of equality between women and men within its territory. II. – The report sets out the human resources policy of the municipality or grouping in terms of professional…