Section 6: Financial and accounting provisions

The metropolitan authority’s budget is the act by which the annual revenue and expenditure of the metropolitan authority are forecast and authorised. The budget voted must be balanced in terms of expenditure and revenue. The metropolitan authority’s budget is drawn up in an operating section and an investment section, both in terms of revenue and expenditure. Certain interventions, activities or services are individualised within annexed budgets. The budget of the…

Prior to the debates on the draft budget, the president of the metropolitan council shall present a report on the situation with regard to sustainable development concerning the operation of the metropolitan authority, the policies it pursues on its territory and the guidelines and programmes likely to improve this situation and contribute to achieving the sustainable development objectives included in the 2030 Agenda for Sustainable Development, adopted on 25 September…

The allocation of grants is decided separately from the budget vote. However, for grants for which there are no conditions of award, the Metropolitan Council may decide: 1° To individualise the appropriations per beneficiary in the budget; or 2° To draw up, in a statement attached to the budget, a list of beneficiaries with, for each of them, the purpose and amount of the grant. The individualisation of appropriations or…

For the application of Article L. 2312-1, the presentation of the budget guidelines takes place within a period of ten weeks prior to the examination of the budget. The draft budget of the metropolitan authority is prepared and presented by the president of the metropolitan authority council, who is required to communicate it to the members of the metropolitan authority council, together with the corresponding reports, at least twelve days…

The budget of the metropolitan authority is voted either by nature or by function. If the budget is voted by type, it also includes a cross-referenced presentation by function; if it is voted by function, it includes a cross-referenced presentation by type. The nomenclature by nature and the nomenclature by function are set by joint order of the Minister responsible for local authorities and the Minister responsible for the budget….

The appropriations are voted by chapter and, if the Metropolitan Council so decides, by article. In both these cases, the Metropolitan Council may, however, specify that certain appropriations are specialised by article. In the event of voting by article, the President of the Metropolitan Council may, by express decision, make transfers from article to article within the same chapter excluding articles whose appropriations are specialised. Within a limit set at…

I. – If the Metropolitan Council so decides, the allocations for capital expenditure include programme authorisations and payment appropriations. Programme authorisations constitute the upper limit of expenditure that may be committed for the execution of investments. They remain valid for an unlimited period until they are cancelled. They may be revised. Payment credits constitute the upper limit of expenditure that may be ordered or paid during the year to cover…

Prior to the vote on the first budgetary deliberation following its renewal, the metropolitan council shall draw up its budgetary and financial regulations. The metropolitan authority’s budgetary and financial regulations specify in particular: 1° The procedures for managing programme authorisations, commitment authorisations and related payment appropriations, and in particular the rules relating to the lapse and cancellation of programme authorisations and commitment authorisations; 2° The procedures for informing the metropolitan…

When the investment section or the operating section of the budget includes either programme authorisations and payment appropriations, or commitment authorisations and payment appropriations, the President of the Metropolitan Council may, until the adoption of the budget or until its settlement in the event of non-adoption of the budget, liquidate and mandate investment expenditure and operating expenditure corresponding to the authorisations opened during previous financial years, within the limit of…