BOOK III: DEPARTMENTAL FINANCES

The budget runs from 1 January to 31 December.

The budget implementation period is limited to the same year to which that budget applies for the mandating of expenditure and the issuing of revenue vouchers. However, this period includes an additional period extending to the last day of January of the following year. This provision does not apply to operations relating solely to the investment section of the budget.

The chapters of budgets voted by nature correspond: a) Investment section: – to each of the two-digit accounts in classes 1 and 2 open to the nomenclature by nature, with the exception of the accounts “Retained earnings”, “Profit for the financial year”, “Provisions for liabilities and charges”, “Differences on realisation of fixed assets”, “Fixed assets assigned, conceded, leased or made available”, “Depreciation of fixed assets”, “Provisions for depreciation of fixed…

For budgets voted by type, the budget article corresponds to the most detailed subdivision of the nomenclature defined by the decree provided for in article L. 3312-2, supplemented, for programmes, by the programme number and, for operations on behalf of third parties, by the operation number. The chapters entitled “Unforeseen expenditure”, “Transfer from the operating section”, “Transfer to the investment section” and “Proceeds from disposals of fixed assets” do not…

The chapters of the budgets voted by function correspond: a) Investment section: – for expenditure and revenue that can be broken down, to groups 90 “Departmental facilities” or 91 “Non-Departmental facilities”, completed by the number of one of the ten functions of the functional nomenclature set by the decree provided for in article L. 3312-2; – to the specific “RMI” expenditure and revenue chapters, one tracking all expenditure and the…

The articles of the budgets voted by function correspond to: a) Investment section: – for itemisable expenditure and revenue, to groups 90 “Departmental facilities” or 91 “Non-Departmental facilities”, completed by the most detailed subdivision of the functional nomenclature set by the decree provided for in article L. 3312-2, as well as the programme number in the case of a vote by programme. The programme corresponds to a set of acquisitions…

The report provided for in article L. 3311-2 describes, in summary form, the local authority’s sustainable development situation based on the assessments, documents and reports produced by the department on a voluntary basis or provided for by a legislative or regulatory text. This report includes, with regard to the five sustainable development goals mentioned in III of article L. 110-1 du code de l’environnement: – an assessment of the actions…

I. – Pursuant to article L. 3311-3, the president of the departmental council shall present to the departmental council an annual report on the situation with regard to equality between women and men in the department. II. – The report sets out the department’s human resources policy in terms of professional equality between women and men. To this end, it includes data from the report presented to the territorial social…