Paragraph 4: Reimbursement of childcare or assistance expenses and assistance with the financing of service vouchers

A.-For the application of the second paragraph of article L. 2123-18-2, the deliberation of the municipal council determines the documents that the members of the municipal council must provide for the reimbursement of their expenses. This deliberation must enable the municipality to exercise control, in particular to check that the sum of all the financial aid and any tax credit or reduction from which the elected representative benefits, as well…

The resolution by which the municipal council grants the financial assistance provided for by Article L. 2123-18-4 may specify the terms and conditions for granting and monitoring this aid, in particular any fractioning of its payment. In respect of each calendar year, the municipal council is provided with an individual summary statement of the aid paid to the elected representatives in receipt of the aid.

To be eligible for the financial assistance provided by article L. 2123-18-4, the elected representatives concerned must produce any document justifying the use of a universal employment-service voucher in compliance with the aforementioned article.

The maximum amount of this aid is equal to that set by Article D. 7233-8 of the Labour Code, per calendar year and per beneficiary who has used one or more services financed by this aid. It cannot exceed the cost of the services borne by the beneficiary. .

The mayor shall provide the elected official receiving the financial aid, before 1 February of the year following its award, with a certificate stating the total amount of aid received and specifying that it is non-taxable. The annual declaration provided for in the article 87 du code général des impôts souscrite par la commune mentionne, pour chaque bénéficiaire, le montant de l’aide accordée par le conseil municipal.