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Article L2322-1 of the French General Code of Local Authorities

The Town Council may include a provision for unforeseen expenditure in both the investment and operating sections of the budget. For each of the two sections of the budget, this credit may not exceed 7.5% of the appropriations corresponding to the actual forecast expenditure for the section. Expenditure entered in the investment section pursuant to the previous paragraph may not be financed by borrowing.

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Article L2322-2 of the French General Code of Local Authorities

The credit for unforeseen expenditure is used by the mayor. At the first meeting following the authorisation of each expenditure, the mayor reports to the town council, with supporting documents, on the use of this credit. These documents remain appended to the deliberation. This credit may only be used to meet expenditure for which no appropriation has been entered in the budget.

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