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Article L2542-15 of the French General Code of Local Authorities

The fabriques of churches and consistories alone enjoy the right to provide carriages, hangings, ornaments, and generally to make any supplies whatsoever necessary for burials and for the decency or pomp of funerals. The fabriques and consistories may have this right exercised or leased, with the approval of the civil authorities under whose supervision they are placed.

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Article L2542-20 of the French General Code of Local Authorities

In populous communes, where the remoteness of the cemeteries makes transport costly, and where it is done with cars, the municipal authorities, in conjunction with the fabriques, have the undertaking of this transport, the work necessary for burial and the upkeep of the cemeteries awarded at public auction.

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