CHAPTER I: Compulsory expenditure

The proportion of capital expenditure financed by own resources is spread over a period of fifteen years in equal annual instalments. For expenditure prior to the facility being brought into service, the starting point for this period is the year in which the facility is brought into service. For expenditure subsequent to the facility being brought into service, the starting point is the year in which the expenditure is incurred.

Annual repayments on loans are apportioned in the year in which the facility is commissioned for annual repayments falling due before the year in which the facility is commissioned and as they fall due for annual repayments falling due from the year in which the facility is commissioned.

The expenditure provided for in article D. 2321-8, whether financed from own resources or by borrowing, include under operations: 1° In municipal establishments: – expenditure on the replacement of furniture and equipment; – expenditure on day-to-day operations and, where applicable, property rental; – expenditure on administrative, service and nursing staff, with the exception of management and educational staff; – in general, all expenditure provided for in the constitutive treaty drawn…

In the absence of an agreement reached between the local authorities and groupings of communes concerned before 1st November, the costs for the following year are apportioned under the following conditions: – for 80% of expenditure, in proportion to the number of pupils domiciled on the territory of each of them; – for 20% of expenditure, in proportion to tax potential. When the pupils of a commune are divided between…

Proceeds from the use of the establishments mentioned in article D. 2321-8 outside of their teaching duties are deducted from the expenses to be apportioned.

Where a secondary or special education establishment, which was municipal on 1 January 1986, the date of transfer of responsibility, forms part of a school complex comprising one or more other establishments, the expenditure to be apportioned shall be decided for each establishment by mutual agreement between the local authorities and groupings of municipalities concerned or, in the absence of agreement, by the prefect or sub-prefect.