CHAPTER II: Adoption and implementation of the budget

The proposals of the territorial audit chamber, formulated in accordance with Article LO 6362-12, and aimed at restoring a balanced budget, relate to measures that are the sole responsibility of the local authority or its public establishment concerned, suitable for clearing the deficit recorded. If the Chamber finds that the deficit does not reach the thresholds set by Article LO 6362-12 and that there are no grounds for proposing remedial…

When the initial budgets for the financial years during which the deficit is to be absorbed do not show sufficient measures for this absorption, the territorial audit chamber, to which these budgets have been forwarded by the State representative, shall propose the necessary measures to the latter, under the conditions provided for in Article D. 6362-13. Where the budgets show sufficient measures, the Chamber shall note this. .

If, in carrying out its duties, the territorial audit chamber finds that the implementation of the budget has resulted in a deficit likely to lead to the measures for restoring the balance provided for in Article LO 6362-12, it shall inform the local authority or its public establishment concerned and the State representative. The procedure provided for in articles D. 6362-19 and D. 6362-20 is applicable.

The referral to the chambre territoriale des comptes provided for in article LO 6362-13 must be reasoned, quantified and supported by all relevant evidence, and in particular by the budget voted and, where applicable, the decisions that amended it. The president of the chamber communicates the request to the public prosecutor. He informs the representative of the local authority or public body.

When the author of the request has not been able to obtain the budgetary documents, the president of the territorial audit chamber shall have them communicated by the representative of the State.

The territorial audit chamber rules on the admissibility of the claim. In particular, it shall establish the applicant’s capacity and, if applicable, the applicant’s interest in bringing the action.

The territorial audit chamber rules on whether the expenditure is compulsory. If the expenditure is compulsory and the chamber finds that there are no or insufficient appropriations to cover it, it gives formal notice to the local authority or its public establishment concerned to make the said appropriations available by means of an amending decision to the budget. .

If the territorial audit chamber finds that the expenditure is not compulsory or that the appropriations entered are sufficient to cover it, it shall notify its decision, which shall be substantiated, to the author of the request, to the local authority or its public establishment concerned and, if it is not the author of the request, to the representative of the State.

Within a period of one month from notification of the notice giving the formal notice referred to in Article D. 6362-26, the local authority or its public establishment concerned shall make the necessary appropriations available. The corresponding decision is forwarded to the territorial audit chamber and to the applicant within eight days of its adoption.

The procedure defined in the second paragraph of Article D. 6362-26, Articles D. 6362-27 and D. 6362-28 apply when the State representative refers the matter to the territorial audit chamber, in accordance with article LO 6362-16.