CHAPTER I: The local authority's budget and accounts

The budget runs from 1 January to 31 December.

The budget implementation period is limited to the same year to which that budget applies for the authorisation of expenditure and the issue of revenue vouchers. However, this period includes an additional period extending to the last day of January of the following year. This provision does not apply to operations involving only the investment section of the budget.

The chapters of budgets voted by nature correspond: a) Investment section: – to each of the two-digit accounts in classes 1 and 2 open to the nomenclature by nature, with the exception of the accounts “Retained earnings”, “Profit for the financial year”, “Provisions for liabilities and charges”, “Differences on realisation of fixed assets”, “Fixed assets assigned, conceded, leased or made available”, “Depreciation of fixed assets”, “Provisions for depreciation of fixed…

For budgets voted by nature, the budget item corresponds to the most detailed subdivision of the nomenclature defined by joint order of the Minister for the Budget and the Minister for Overseas France, for programmes, the programme number, and for operations on behalf of third parties, the operation number. The chapters entitled “Unforeseen expenditure”, “Transfer from the operating section”, “Transfer to the investment section” and “Proceeds from the disposal of…

The chapters of the budgets voted by function correspond: a) Investment section: – for expenditure and revenue that can be broken down, to groups 90 “Departmental facilities” or 91 “Non-Departmental facilities”, supplemented by the number of one of the ten functions of the functional nomenclature set by joint order of the Minister in charge of the budget and the Minister in charge of overseas departments and territories; – to the…

The articles of the budgets voted by function correspond: a) Investment section: – for expenditure and revenue that can be broken down, to groups 90 “Departmental facilities” or 91 “Non-Departmental facilities”, completed by the most detailed subdivision of the functional nomenclature set by joint order of the Minister in charge of the budget and the Minister in charge of Overseas France, as well as the number of the programme in…

The territorial council chooses to vote on the local authority’s budget by nature or, from 1 January 2009, by function. If the budget is voted on by nature, it also includes a cross-referenced presentation by function; if it is voted on by function, it includes a cross-referenced presentation by nature. The nomenclature by nature and the nomenclature by function are set by joint order of the Minister in charge of…

The cross presentation, by function or by nature, is carried out between the finest level of the functional nomenclature and each of the accounts by nature, at four digits for the account relating to staff remuneration and at three digits for the other accounts. For the administrative account, the cross-reference is made between the finest level of the functional nomenclature and the most detailed account opened in the nomenclature by…

In application of article LO 6361-4, for the local authority and its public establishments, the investment section of the budget may include programme authorisations and the operating section may include commitment authorisations. Each programme or commitment authorisation includes a provisional breakdown by financial year of the corresponding payment appropriations. Programme or commitment authorisations and any revisions thereof are presented by the President. They are voted by the Territorial Council, by…

The financing requirement or surplus for the investment section at the end of the financial year is made up of the outturn balance corrected for outstanding commitments. The outturn balance for the investment section is the difference between the amount of revenue orders and the amount of expenditure orders issued during the financial year, including, where applicable, reductions and cancellations of revenue and expenditure, plus or minus the carryover from…