TITLE II: EXPENDITURE

In application of the provisions of article L. 2321-3, the depreciation of the following fixed assets, including those made available or allocated, constitutes compulsory expenditure for communes and groups of communes with a population of 3,500 or more: 1° Movable assets other than collections and works of art; 2° Income-producing immovable assets, including assets leased or made available to a private third party against payment of a right of use,…

For the application of 29° of article L. 2321-2, a provision must be made by the mayor in the following cases: 1° As soon as litigation is initiated against the municipality at first instance, a provision is set aside for the amount estimated by the municipality of the expense that could result based on the financial risk incurred; 2° As soon as collective proceedings are initiated as provided for in…

For the application of 8° of article L. 2331-8, provisions do not give rise to the entry of appropriations in the investment section of the budget. However, the municipal council may, by means of a specific resolution, decide to enter the provisions as revenue in the investment section of the budget by means of a budgetary transaction. In this case, the subsequent write-back of these provisions results in the entry…

For the caisses des écoles of communes of 3,500 inhabitants or more and the caisses des écoles intercommunales comprising a commune of 3,500 inhabitants or more, the depreciation allowances for fixed assets, provided for and liquidated under the conditions laid down in article R. 2321-1, constitute compulsory expenditure. For the application of this article, the fixed assets to be taken into account are those acquired from 1 January 1999.

Allocations to provisions made under the conditions defined in articles R. 2321-2 and R. 2321-3 also constitute compulsory expenditure for the caisses des écoles.

The reimbursement of rescue costs provided for in 7° of article L. 2321-2, the following sporting activities: 1° Alpine skiing; 2° Cross-country skiing.

The town council’s decisions setting the conditions for reimbursing rescue costs are publicised by posting them in the town hall and in all places where instructions relating to safety and, in general, to the practice of downhill and cross-country skiing are posted.