Section 1: General provisions

The budgets of public services of an industrial or commercial nature that are operated by a public authority, leased or granted a concession by municipalities, must have revenue and expenditure in balance.

Municipalities are prohibited from assuming responsibility in their own budgets for expenditure on the public services referred to in article L. 2224-1. However, the municipal council may decide on such assumption of responsibility when it is justified by one of the following reasons: 1° When the requirements of the public service lead the local authority to impose particular operating constraints; 2° When the operation of the public service requires the…

The deliberations and clauses of treaties or specifications which, prior to the date of entry into force of the loi n° 88-13 du 5 janvier 1988 d’amélioration de la décentralisation, have provided for the assumption of responsibility by the communes for expenditure meeting the conditions of article L. 2224-2. Clauses in treaties or specifications approved before the date on which the loi n° 82-213 du 2 mars 1982 relative aux…

Deliberations or decisions of municipal councils or competent local authorities involving increases in the expenditure of public industrial or commercial services operated by a public authority, leased or granted a concession, may not be implemented when they are not accompanied by the vote of corresponding revenue.

The mayor presents to the municipal council or the president of the public establishment for inter-communal cooperation presents to its deliberative assembly an annual report on the price and quality of the public drinking water service intended in particular to inform users. This report is presented no later than nine months after the close of the financial year concerned. The mayor attaches to it the note drawn up each year…

Communes with fewer than 3,000 inhabitants and public establishments for inter-communal cooperation, no member commune of which has more than 3,000 inhabitants, may draw up a single budget for drinking water and wastewater services if the two services are subject to the same rules for liability to value added tax and if they are managed in the same way. The budget and the invoices issued must show the breakdown between…