CHAPTER III: Publicity of budgets and accounts

The summary data on the financial situation of the regions, provided for in 1° of Article L. 4313-2, include the following ratios: 1° Actual operating expenditure/population; 2° Proceeds from direct taxation/population; 3° Actual operating revenue/population; 4° Gross capital expenditure/population; 5° Outstanding debt/population; 6° Overall operating allocation/population; 7° Staff costs/actual operating expenditure ; 8° Coefficient de mobilisation du potentiel fiscal; 9° Dépenses réelles de fonctionnement et remboursement annuel de la dette…

For the application of Article R. 4313-1 : 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…

The statements appended to the budget documents pursuant to the last paragraph of Article L. 4313-2 are : 1° Tables summarising the status of borrowings and debts; 2° A presentation of the status of depreciation and provisions; 3° A presentation of the methods used for depreciation; 4° A presentation of the balance of financial transactions ; 5° The presentation of the statement of charges transferred to investment; 6° The presentation…

The audited accounts referred to in article L. 4313-3 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 documents mentioned in the last paragraph of Article L. 4313-1 are made available online on the region’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…