CHAPTER II: Adoption and implementation of the budget

Publication of the opinion of the territorial audit chamber is ensured, as soon as it is received, under the responsibility of the president of the territorial council or the president of the public establishment by posting or insertion in an official bulletin.

When the State representative refers the matter to the territorial audit chamber, in accordance with Article LO 6262-4, he shall attach to this referral, in addition to the voted budget, all the information and documents used to draw it up.

The State representative informs the local authority or its public establishment concerned of the referral to the territorial audit chamber.

The proposals of the territorial audit chamber, formulated in accordance with article LO 6262-4, and aimed at restoring a balanced budget, relate to measures whose implementation is the sole responsibility of the local authority or its public establishment concerned. If the Chamber finds that the budget has been voted in real balance and that there is no need to make proposals, it notifies its reasoned decision to the State representative…

The new deliberation of the territorial council or the board of directors of the public establishment, taken in accordance with the second paragraph of Article LO 6262-4, is sent within eight days to the State representative and to the territorial audit chamber.

Within fifteen days of receipt of the new deliberation, the territorial audit chamber, if it deems the remedial measures adopted to be sufficient, notifies the State representative, the local authority or its public establishment concerned of an opinion in which it takes note. Within the same timeframe and if it deems the corrective measures adopted to be insufficient, the Chamber notifies the representative of the State, the local authority or…

If a budgetary decision which is the subject of the transmission provided for in the second paragraph of Article LO 6262-7 is not adopted in real balance, the State representative shall refer the matter to the Chambre territoriale des comptes, in accordance with Article D. 6262-12. The procedure provided for in articles D. 6262-13 to D. 6262-15 shall be applied.

If the initial budget, forwarded to the territorial audit chamber in accordance with the second paragraph of Article LO 6262-7, has not been adopted in real balance, the representative of the State shall refer the matter to the chamber, in accordance with Article D. 6262-12. The procedure set out in articles D. 6262-13 to D. 6262-15 shall be applied.

The procedure defined in articles D. 6262-12 to D. 6262-15 applies when the local authority or one of its public establishments has not transmitted the administrative account provided for in article LO 6262-11.

When the State representative refers the matter to the territorial audit chamber, in accordance with Article LO 6262-12, he shall attach to his referral, in addition to the administrative account and the management account, all the budget documents relating to the financial year in question and the following financial year.