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Article L3241-1 of the French General Code of Local Authorities

The provisions relating to the legality control and budgetary control of the acts of departmental public establishments and departmental and territorial fire and rescue services are those laid down by Chapter II of Title III of Book I of Part Three and by Chapter II of Title I of Book VI of Part One. The provisions relating to the finances of the departmental and territorial fire and rescue services are…

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Article L3241-5 of the French General Code of Local Authorities

Departments are prohibited from taking responsibility in their own budgets for the public services mentioned in Article L. 3241-4 for expenditure other than that resulting from duly approved treaties or specifications. Deliberations or decisions of the departmental councils involving an increase in the expenditure of the said public services may not be implemented when they are not accompanied by a vote for the corresponding revenue.

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