CHAPTER III: Publicity of budgets and accounts

The summary data on the financial situation of the départements, provided for in the second paragraph of article L. 3313-1, include the following ratios: 1° Actual operating expenditure/population; 2° Direct tax revenue/population; 3° Actual operating revenue/population; 4° Gross capital expenditure/population; 5° Outstanding debt/population; 6° Overall operating grant/population; 7° Personnel expenditure/ actual operating expenditure; 8° Tax potential mobilisation coefficient; 9° Actual operating expenditure and annual capital repayment of debt/ actual operating…

For the application of article R. 3313-1 : 1° 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; 2° 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 to the…

Summary data is appended to the preliminary budget and to the administrative account to which it relates. In addition, the data resulting from the last administrative account voted on the date of the presentation of the primitive budget are included in an appendix to the latter.

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.

The statements appended to the budget documents pursuant to article L. 3312-2 are as follows: I. – Statements appended to the budget and the administrative account : 1° Tables summarising the statement of borrowings and debts; 2° Presentation of the statement of provisions; 3° Presentation of the methods used for depreciation; 4° Presentation of the balance of financial transactions; 5° Presentation of the statement of charges transferred to investment; 6°…

The documents mentioned in the last paragraph of article L. 3313-1 are made available online on the department’s website, where it 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…