CHAPTER I: Local authorities

The Town Council, after receiving the opinion of the Operating Board and under the conditions laid down in the Articles of Association: 1° Approves the plans and specifications relating to new constructions or reconstructions, first-time installation or extension work; 2° Authorises the mayor to bring or support legal actions, to accept settlements ; 3° Votes the budget for the authority and deliberates on the accounts; 4° Deliberates on the measures…

The rules of municipal accounting are applicable to financially autonomous régies entrusted with the operation of a public service of an industrial and commercial nature, subject to the derogations provided for in this paragraph. .

The accounts of the régies are kept under the conditions defined by a chart of accounts that complies with the general chart of accounts. This chart of accounts is approved by the Minister responsible for local authorities and the Minister responsible for the budget, after receiving the opinion of the French Accounting Standards Authority (Autorité des normes comptables). Specific charts of accounts for certain activities may be defined in accordance…

The deliberation establishing the régie shall determine the conditions for the reimbursement of the sums made available to it. The repayment period may not exceed thirty years.

Materials accounting, the purpose of which is to describe existing stock and movements concerning inventories and movable property, is kept under the responsibility of the director of the régie.