CHAPTER III: Expenditure

Expenditure that is compulsory for communes, départements and regions and any other expenditure linked to the exercise of a transferred competence are compulsory for the local authority. .

The Territorial Council may include a credit 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 of the section. Expenditure entered in the investment section pursuant to the previous paragraph may not be financed by borrowing.

The appropriation for unforeseen expenditure is used by the President of the Territorial Council. At the first meeting following the authorisation of each item of expenditure, the President of the Territorial Council reports to the Territorial Council, with supporting documents, on the use of this appropriation. The documents shall remain attached to the deliberation. This appropriation may only be used to meet expenditure for which no appropriation has been entered…