Section 6: Financial and accounting provisions

Programme or commitment authorisations and any revisions thereto are presented by the President of the Metropolitan Council. They are voted by the Metropolitan Council when adopting the budget for the financial year or amending decisions. The Metropolitan Council allocates programme authorisations and commitment authorisations by chapter and, where applicable, by article. Programme authorisations correspond to expenditure of a multi-annual nature relating to a specific fixed asset or set of fixed…

I. – The financing requirement or surplus of the investment section at the end of the financial year is made up of the outturn balance corrected by the 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…

The cumulative result defined in II of article D. 5217-12 is allocated, when it is 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…

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 from the investment section and the forecast appropriation are carried forward, under the conditions set out in the third paragraph of Article L. 5217-10-11, the entries in the budget are justified by the…

For the application of article L. 5217-10-12, when the investment section of the budget shows a surplus, the following may be taken back into the operating section: proceeds from the sale of a fixed asset received as a gift or bequest, provided that it is not expressly allocated to investment; proceeds from the sale of a budget investment. The recovery of this income is limited to the portion of the…

The summary data on the financial situation of the metropolis, provided for in 1° of the first paragraph of Article L. 5217-10-14, include the following ratios: 1° Actual operating expenditure/population; 2° Actual operating revenue/population; 3° Gross capital expenditure/population; 4° Outstanding debt/population; 5° Overall operating allocation/population. 6° Personnel expenditure/actual operating expenditure; 7° Actual operating expenditure and annual capital repayment of debt/actual operating revenue; 8° Gross capital expenditure/actual operating revenue; 9° Outstanding…

I. – For the application of Article D. 5217-16 : a) The population to be taken into account is the sum of the total populations, municipal and counted separately, of the member municipalities of the metropolis, as it results from the last known census on the date of production of the budget documents; b) Actual operating expenditure means all expenditure for the financial year resulting in actual movements. However, for…

The statements appended to the budget documents pursuant to Article L. 5217-10-14 are as follows: I. – Statements appended to the budget and the administrative account : 1° Tables summarising the status of borrowings and debts; 2° Presentation of the status of provisions; 3° Presentation of the methods used for depreciation; 4° Presentation of the balance of financial transactions; 5° Presentation of the status of expenses transferred to investment; 6°…

The audited accounts referred to in article L. 5217-10-15 are audited by a statutory auditor for bodies subject to the obligation to certify their accounts, and by the chairman of the body concerned for bodies not subject to such an obligation. – Article L5217-10-15 (VD)