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Article LO6472-1 of the French General Code of Local Authorities

I. – The expenditure that is compulsory for départements and regions is compulsory for the local authority, with the exception of expenditure that does not fall within its remit pursuant to I of article LO 6414-1, and any other expenditure relating to the exercise of a power conferred on the local authority on the date on which the loi organique n° 2007-223 du 21 février 2007 portant dispositions statutaires et…

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Article LO6472-2 of the French General Code of Local Authorities

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 appropriation 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 first paragraph may not be financed by borrowing.

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Article LO6472-3 of the French General Code of Local Authorities

The credit 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 executive body reports to the Territorial Council, with supporting documents, on the use of this credit. The documents shall remain attached to the deliberation. This appropriation may only be used to meet expenditure for which no appropriation has been entered in the budget.

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