BOOK III: MUNICIPAL FINANCES

The share of expenditure borne by the local authorities for the construction and operation of secondary and special education establishments that were municipal on 1st January 1986, the date of transfer of responsibility, as well as their sports teaching annexes is, in the absence of an urban community and in the absence of assumption of responsibility by a district or a syndicate of municipalities, or in the absence of an…

The sports teaching annexes referred to in article D. 2321-8 are either sports facilities integrated into the establishment and managed directly by the latter, or external facilities, whether contiguous or not, used by the establishment to provide this teaching. In the first case, account is taken, where applicable, of any revenue received in respect of the full use of the sports facilities. In the second case, the expenditure to be…

The expenditure provided for in article D. 2321-8, whether financed from own resources or by borrowing, include under investments: 1° For establishments existing on 19 September 1971 or those under construction which were the subject on that date either of an agreement entrusting the State with the direction and responsibility of the works, or of a contract, the expenses relating to property acquisitions, extension or fitting-out works and major repairs…

The proportion of capital expenditure financed by own resources is spread over a period of fifteen years in equal annual instalments. For expenditure prior to the facility being brought into service, the starting point for this period is the year in which the facility is brought into service. For expenditure subsequent to the facility being brought into service, the starting point is the year in which the expenditure is incurred.

Annual repayments on loans are apportioned in the year in which the facility is commissioned for annual repayments falling due before the year in which the facility is commissioned and as they fall due for annual repayments falling due from the year in which the facility is commissioned.

The expenditure provided for in article D. 2321-8, whether financed from own resources or by borrowing, include under operations: 1° In municipal establishments: – expenditure on the replacement of furniture and equipment; – expenditure on day-to-day operations and, where applicable, property rental; – expenditure on administrative, service and nursing staff, with the exception of management and educational staff; – in general, all expenditure provided for in the constitutive treaty drawn…