CHAPTER I: The local authority's budget and accounts

The operating result corresponds to the surplus or deficit for the year. For the purposes of appropriation, it is combined with the previous result carried forward, excluding any outstanding commitments. Outstanding commitments from the operating section at the end of the financial year correspond to expenditure that has not been mandated and has not been allocated, as well as certain revenue that has not given rise to the issue of…

The accumulated result defined in article D. 6361-11 is allocated, in the case of a surplus: 1° As a priority, to reserves to cover the financing requirement of the investment section arising at the close of the previous financial year; 2° For the balance, to the operating surplus carried forward or as an additional allocation to reserves. Where there is a deficit, it is added to the operating expenditure for…

If the administrative account has not been adopted by the date of the vote on the budget for the following financial year, when the result of the operating section, the financing requirement or, where applicable, the surplus of the investment section and the forecast allocation are carried forward, under the conditions set out in the last paragraph of this article, the entries in the budget are justified by the production…

The summary data on the financial situation of the local authority, provided for in article L. 6361-11, include the following ratios: 1° Actual operating expenditure/population; 2° Tax revenue/population; 3° Actual operating revenue/population; 4° Gross capital expenditure/population; 5° Outstanding debt/population; 6° Overall operating grant/population ; 7° Personnel expenditure / actual operating expenditure; 8° Actual operating expenditure and annual capital repayment of debt / actual operating revenue; 9° Gross capital expenditure /…

I. – For the application of article D. 6361-14: a) The population to be taken into account is the total population of the local authority as it results from the last known census on the date of production of the budget documents; b) Actual operating expenditure refers to all expenditure for the financial year resulting in real movements. However, for the application of 1°, expenditure corresponding to direct labour transferred…

The statements annexed to the budget documents pursuant to article L. 6361-11 are as follows: I. – Statements annexed to the budget and the administrative account : 1° Tables summarising the statement of borrowings and debts; 2° Presentation of the statement of provisions; 3° Presentation of the methods used for depreciation; 4° Presentation of the balance of financial transactions; 5° Presentation of the statement of charges transferred to investment; 6°…

The audited accounts referred to in Article L. 2313-1-1 shall be certified by an auditor for bodies subject to the obligation to certify their accounts and by the chairman of the body in question for bodies not subject to such an obligation.

For the application of article L. 2313-1, the budget documents of the caisses des écoles remain filed at the head office of the public establishment. For local authority school funds, budget documents are presented under the conditions defined in articles L. 2313-1, D. 6361-16 and D. 6361-17.