CHAPTER III: Publicity of budgets and accounts

In communes of 3,500 inhabitants or more, the summary data on the commune’s financial situation, provided for in 1° of the third paragraph of article L. 2313-1, include the following ratios: 1° Real operating expenditure/population; 2° Proceeds from direct taxation/population; 3° Real operating revenue/population; 4° Gross capital expenditure/population; 5° Outstanding debt/population; 6° Overall operating allocation/population. In municipalities of 10,000 inhabitants or more, this data also includes the following ratios: 7°…

I. – For the application of article R. 2313-1 : a) The population to be taken into account is the total population, municipal and counted separately, as it results from the last known census on the date of production of the budget documents; b) Actual operating expenditure means all expenditure for the financial year resulting in real movements. However, for the application of 1°, expenditure corresponding to direct labour transferred…

The statements appended to the budget documents pursuant to the penultimate paragraph of article L. 2313-1 are as follows: I. – Statements appended to the budget and the administrative account : 1° Tables summarising the status of borrowings and debts; 2° Presentation of the status of provisions; 3° Presentation of the methods used for depreciation; 4° Presentation of the balance of financial transactions; 5° Presentation of the status of charges…

The audited accounts referred to in article L. 2313-1-1 are audited by a statutory auditor for bodies subject to the obligation to certify their accounts, and by the chairman of the body in question, for bodies not subject to such an obligation.

For the application of article L. 2313-1, the budget documents of the caisses des écoles remain deposited at the head office of the public establishment. For the school funds of municipalities with 3,500 inhabitants or more, the budget documents are presented under the conditions defined in articles L. 2313-1, R. 2313-3, R. 2313-5 and R. 2313-7.

In application of articles L. 2313-1 et L. 2313-2, in the caisses des écoles of communes with 3,500 inhabitants or more and the caisses des écoles intercommunales comprising a commune with 3,500 inhabitants or more, the budget documents are accompanied by the following summary data in an appendix: 1° Actual operating expenditure in relation to the population; 2° Actual operating revenue in relation to the population; 3° Debt annuity in…

The documents mentioned in the penultimate paragraph of article L. 2313-1 are made available online on the commune’s website, where one exists, under conditions guaranteeing: 1° Their full accessibility and in a non-modifiable format; 2° Free and easy access by the public, for both reading and downloading; 3° Their conformity with the documents submitted to the deliberative body of this local authority; 4° Their proper preservation and integrity. This online…