Section 3: Regies with sole financial autonomy

The rules of municipal accounting are applicable to financially autonomous régies entrusted with the operation of a public service of an industrial and commercial nature, subject to the derogations provided for in this paragraph. .

The accounts of the régies are kept under the conditions defined by a chart of accounts that complies with the general chart of accounts. This chart of accounts is approved by the Minister responsible for local authorities and the Minister responsible for the budget, after receiving the opinion of the French Accounting Standards Authority (Autorité des normes comptables). Specific charts of accounts for certain activities may be defined in accordance…

The deliberation establishing the régie shall determine the conditions for the reimbursement of the sums made available to it. The repayment period may not exceed thirty years.

Materials accounting, the purpose of which is to describe existing stock and movements concerning inventories and movable property, is kept under the responsibility of the director of the régie.

When the operation of the service requires the use of buildings belonging to the commune, the rent for these buildings, set by the municipal council according to their actual rental value, is entered as expenditure in the budget of the régie and as revenue in the budget of the commune. The amount of the remuneration of communal staff made available to the régie is reimbursed to the commune. It is…

Allocations to depreciation and provisions are calculated in accordance with the provisions and customary periods applicable to commercial enterprises in the same sector of activity. Depreciation relates to movable assets other than collections and works of art, buildings with the exception of non-income-producing land and intangible fixed assets. Fixed assets may be revalued in accordance with the provisions applicable to commercial enterprises.