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Subsection 2: Provisions specific to financially autonomous régies entrusted with the operation of an industrial and commercial public service (R)

Article R2221-72 of the French General Code of Local Authorities

The Town Council, after receiving the opinion of the Operating Board and under the conditions laid down in the Articles of Association: 1° Approves the plans and specifications relating to new constructions or reconstructions, first-time installation or extension work; 2° Authorises the mayor to bring or support legal actions, to accept settlements ; 3° Votes the budget for the authority and deliberates on the accounts; 4° Deliberates on the measures…

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Article R2221-76 of the French General Code of Local Authorities

The functions of accounting officer for the régie are performed by the commune’s accounting officer. However, when annual operating revenue exceeds €76,225, these functions may be entrusted to an accounting officer by decision of the municipal council taken after consultation with the operating board and the departmental or, where appropriate, regional director of public finance. The officer who performs the functions of accounting officer is appointed by the prefect on…

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Article R2221-78 of the French General Code of Local Authorities

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…

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Article R2221-81 of the French General Code of Local Authorities

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…

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