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Article R3313-7 of the French General Code of Local Authorities

The statements appended to the budget documents pursuant to article L. 3312-2 are as follows: I. – Statements appended to the budget and the administrative account : 1° Tables summarising the statement of borrowings and debts; 2° Presentation of the statement of provisions; 3° Presentation of the methods used for depreciation; 4° Presentation of the balance of financial transactions; 5° Presentation of the statement of charges transferred to investment; 6°…

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Article R3313-8 of the French General Code of Local Authorities

The documents mentioned in the last paragraph of article L. 3313-1 are made available online on the department’s website, where it exists, under conditions guaranteeing: 1° Their full accessibility and in a non-modifiable format; 2° Free and easy access by the public, for both reading and downloading; 3° Their conformity with the documents submitted to the deliberative body of this local authority; 4° Their proper preservation and integrity. This online…

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