CHAPTER II: Adoption of the budget

For the application of the provisions set out in the first paragraph of article L. 2312-3, the municipal council deliberates, in communes of 10,000 inhabitants or more, on the vote of the budget by nature or by function. Thereafter, this deliberation may only be modified once, at the latest at the end of the first full financial year following the renewal of the municipal council.

School fund appropriations are voted by chapter and, if the committee so decides, by article. Except where the board of directors has specified that appropriations are specialised by article, the chairman may make transfers from article to article within the same chapter. The chapters and articles of the school fund budget are those defined for the communes.

A. – The report provided for in Article L. 2312-1 includes the following information: 1° The budgetary guidelines envisaged by the municipality relating to forecast changes in expenditure and revenue, both operating and investment. In particular, the assumptions used to construct the draft budget are specified, particularly with regard to financial assistance, taxation, pricing and subsidies, as well as the main developments relating to the financial relations between the commune…