Article R1612-30 of the French General Code of Local Authorities
If, in carrying out its duties, the regional audit chamber finds that the implementation of the budget has resulted in a deficit likely to lead to the measures for restoring the balance provided for in article L. 1612-14, it shall inform the local authority or public establishment concerned and the State representative. The procedure provided for in articles R. 1612-27 and R. 1612-28 is applicable.