TITLE I: BUDGET AND ACCOUNTS

I. – The decree provided for in the second paragraph of Article L. 2311-1, which divides the municipal budget into chapters and articles, is adopted on the report of the Minister responsible for local authorities and the Minister responsible for the budget. It defines the chapters and articles taking into account the provisions of II below. II. – 1° For municipalities that vote their budget by nature, the functional presentation…

The nomenclature by nature and nomenclature by function as well as the presentation of budget documents referred to in Article L. 2312-3 are set by joint order of the Minister responsible for local authorities and the Minister responsible for the budget.

Communes with a population of less than 500 and their public administrative establishments, with the exception of public administrative establishments with a specific nomenclature by nature, may apply an abbreviated nomenclature by nature.

For communes and their public administrative establishments, the chapters of budgets voted by nature correspond: a) Investment section: – to each of the two-digit accounts in classes 1 and 2 opened in 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…

For budgets voted by nature, the budget article corresponds to the most detailed subdivision of the nomenclatures defined by the interministerial decree referred to in article D. 2311-2, supplemented, for operations, by the operation number. The chapters entitled “Unforeseen expenditure”, “Transfer from the operating section”, “Transfer to the investment section” and “Proceeds from the disposal of fixed assets” do not include any article.

For municipalities and their public administrative establishments that have opted to vote their budgets by function, the chapters correspond: a) Investment section: – for operations that can be broken down, to heading 90 “Capital operations”, supplemented by the number of one of the ten functions of the functional nomenclature published by the decree referred to in article D. 2311-2; – for operations that cannot be broken down, to the three-digit…

For municipalities and their public administrative establishments that have opted to vote their budget by function, the budget items correspond: a) Investment section: – for operations that can be broken down, to heading 90 “Capital operations”, completed by the most detailed subdivision of the functional nomenclature defined by the decree referred to in Article D. 2311-2 and the transaction number, in the case of a vote by transaction. The operation…

The articles D. 2311-2 to D. 2311-7 are not applicable to public offices for low-income housing.

In application of article L. 2311-3, the investment section of the budget may include programme authorisations and the operating section may include commitment authorisations. Each programme or commitment authorisation includes a provisional breakdown by financial year of the corresponding payment appropriations. Programme or commitment authorisations and any revisions thereto are presented by the mayor. They are voted by the City Council, by separate deliberation, when adopting the budget for the…

The budget of the Caisse des écoles is drawn up in the operating and investment sections, both in terms of revenue and expenditure. It is presented by type.