BOOK II: SAINT-BARTHÉLEMY

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 6261-4, 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 thereto are presented by the President. They are voted by the Territorial Council, by…

The financing requirement or surplus of the investment section recorded at the end of the financial year is made up of the outturn balance corrected for outstanding commitments. The outturn balance of the investment section corresponds to 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…

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. 6261-11 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. 6261-11, include the following ratios: 1° Real operating expenditure/population; 2° Tax revenue/population; 3° Real operating revenue/population; 4° Gross capital expenditure/population; 5° Outstanding debt/population; 6° Overall operating grant/population. 7° Personnel expenditure / real operating expenditure; 8° Real operating expenditure and annual capital repayment of debt / real operating revenue; 9° Gross capital expenditure / real…

I. – For the application of article D. 6261-14: a) The population to be taken into account is the total population of the local authority, as resulting 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 to…

The statements annexed to the budget documents pursuant to article L. 6261-11 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 audited by a statutory 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. .