Article L2221-11 of the French General Code of Local Authorities
The income of the régies endowed with sole financial autonomy, including taxes as well as charges, is the subject of a special budget appended to the municipal budget voted by the municipal council. However, the establishment of an annexed budget, for drinking water and wastewater services managed in the form of a simple or direct public service, is optional for municipalities with fewer than 500 inhabitants, provided that they produce,…