CHAPTER I: Compulsory expenditure

Expenditure for which the commune is responsible by law is compulsory.

Compulsory expenditure includes in particular: 1° The upkeep of the town hall or, if the municipality does not own one, the rental of a house or hall to take its place; 2° Office and printing costs for the municipality’s service and the costs of conserving the municipal archives and the department’s collection of administrative acts; 3° Functional allowances provided for in article L. 2123-20, contributions to the general social security…

A Conseil d’Etat decree defines the terms and conditions for the application of 27°, 28° and 29° of article L. 2321-2; in particular, it defines the fixed assets that are subject to the depreciation obligation. The provisions of 27°, 28° and 29° of article L. 2321-2 will come into force as from the 1997 financial year for fixed assets acquired as from 1 January 1996 and for loan guarantees granted…

Until 31 December 1999, the share of expenditure borne by the local authorities or their groupings for the construction of collèges and their sports teaching annexes is shared between the communes and their groupings. In the absence of an agreement between these communities or the formation of an inter-communal syndicate, a decree sets the rules according to which this expenditure is to be apportioned between them. For this apportionment, account…

The communes whose inhabitants represent, in respect of one year, more than 1% of the parturients or more than 1% of the deceased in a public health establishment comprising a maternity unit and situated on the territory of another commune with less than 10,000 inhabitants contribute financially to the expenditure incurred by this other commune for the keeping of civil status records and the exercise of funeral policing acts if…