BOOK I: TERRITORIAL AUTHORITY OF GUYANA

I. – If the Assembly of French Guyana so decides, the allocations earmarked 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 appropriations constitute the upper limit of expenditure that may be ordered or paid during the…

Before the vote on the first budgetary deliberation following its renewal, the assembly of French Guyana establishes its budgetary and financial regulations. The local 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 assembly of…

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 Assembly of French Guyana may, until the budget is adopted or until it is settled in the event that the budget is not adopted, settle and authorise investment expenditure and operating expenditure corresponding to the authorisations opened during previous financial years, within…

The president of the assembly of French Guiana shall present the administrative account annually to the assembly of French Guiana, which shall debate it under the chairmanship of one of its members. The president of the assembly of French Guiana may, even if he is no longer in office, attend the discussion. He must withdraw at the time of the vote. The administrative account is adopted by the Assembly of…

The surplus from the operating section for the financial year just ended, together with the previous result carried forward, is allocated in full at the earliest budgetary decision following the approval of the administrative account and, in any event, before the close of the following financial year. The allocation decision taken by the local authority is produced in support of the budgetary decision to take back this result. The deficit…

When the investment section of the budget shows a surplus after taking over the results, the Assembly of French Guyana may transfer this surplus to the operating section in the cases and under the conditions laid down by decree.

A summary statement of grants awarded to each municipality during the financial year is appended to the local authority’s administrative account. It specifies, for each municipality, the list and purpose of the grants, their total amount and the ratio between this amount and the population of the municipality.

The approved budget and administrative accounts are made public. The place where they are made available to the public is the local authority’s town hall.

Appendices to the budget documents include: 1° Summary data on the financial situation of the local authority; 2° A list of assistance granted by the local authority in the form of benefits in kind or subsidies. This document is attached to the administrative account only; 3° An aggregated presentation of the results for the last known financial year for the main budget and the local authority’s ancillary budgets. This document…

The certified accounts of the bodies mentioned in 4° of Article L. 71-111-14 are forwarded to the local authority. They are communicated by the local authority to the elected members of the Assembly of French Guyana who so request, under the conditions provided for in l’article L. 4132-17, as well as to any interested person, under the conditions provided for in Article L. 4132-16. Transmitted by the local authority to…