CHAPTER I: Budgets and accounts

The budget of the territorial authority of Martinique is the act by which the authority’s annual revenue and expenditure are forecast and authorised. The budget voted must be balanced in terms of expenditure and revenue. The budget of the territorial authority of Martinique 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…

The award of grants shall give rise to a deliberation separate from the vote on the budget. However, for grants whose award is not subject to conditions, the Assembly of Martinique may decide: 1° To individualise in the budget the appropriations per beneficiary; or 2° To draw up, in a statement annexed to the budget, a list of beneficiaries with, for each of them, the purpose and amount of the…

Within a period of ten weeks prior to the examination of the budget, a debate is held within the Assembly of Martinique on the budget guidelines for the financial year and on the multiannual commitments envisaged. This debate also covers the progress of the measures provided for by the convergence plan covering the territory of the collectivity. The draft budget of the collectivity is prepared and presented by the President…

The appropriations are voted by chapter and, if the Assembly of Martinique so decides, by article. In these two cases, the Assembly of Martinique may, however, specify that certain appropriations are specialised by article. In the event of a vote by article, the President of the Executive Council of Martinique may, by express decision, make transfers from article to article within the same chapter excluding articles whose appropriations are specialised….

I. – If the Assembly of Martinique 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 appropriations constitute the upper limit of expenditure that may be authorised or paid during the year to…

Before the vote on the first budgetary deliberation following its renewal, the Assembly of Martinique 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 Martinique…

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 Executive Council of Martinique may, until the adoption of the budget or its settlement in the event of non-adoption of the budget, settle and mandate investment expenditure and operating expenditure corresponding to authorisations opened during previous financial years, up to an amount…

The President of the Executive Council of Martinique presents the administrative account annually to the Assembly of Martinique, which debates it under the chairmanship of one of its members. The President of the Executive Council of Martinique 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 Martinique Assembly. Previously, the Martinique…

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…