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Article L3311-1 of the French General Code of Local Authorities

The departmental budget is the act by which the department’s annual revenue and expenditure are forecast and authorised. The departmental budget is drawn up in an operating section and an investment section, both for revenue and expenditure. Certain operations, activities or services are individualised within annexed budgets. The department’s budget is divided into chapters and articles. A decree lays down the conditions for application of this article.

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Article L3311-2 of the French General Code of Local Authorities

Prior to the debates on the draft budget, the president of the departmental council presents a report on the sustainable development situation with regard to the operation of the local authority, the policies it pursues on its territory and the guidelines and programmes likely to improve this situation and contribute to achieving the sustainable development objectives included in the 2030 Agenda for Sustainable Development, adopted on 25 September 2015 by…

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Article L3311-3 of the French General Code of Local Authorities

Prior to the debates on the draft budget, the president of the departmental council presents a report on the situation with regard to equality between women and men concerning the operation of the department, the policies it pursues within its territory and the guidelines and programmes likely to improve this situation. The content of this report and the procedures for its preparation are laid down by decree. .

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