Article L2543-3 of the French General Code of Local Authorities
The expenditure necessary to fulfil the obligations imposed by law on communes is entered in the communal budget. The following are compulsory: 1° The material costs of the communal administration; 2° Housing allowances due to ministers of recognised cults by virtue of the provisions of the decree of 30 December 1809 concerning church factories and the ordinance of 7 August 1842 relating to housing allowances for ministers of Protestant and…