Sub-section 6: Accounting and financial organisation of the departmental or territorial fire and rescue service (R)

The budget of the departmental or territorial fire and rescue service comprises an investment section and an operating section. The investment section may include programme authorisations and payment appropriations. Each section is divided into chapters and articles in accordance with the rules set by an order of the minister in charge of civil protection and the minister in charge of the budget. The accounts are organised in accordance with decree…

Revenue for the departmental or territorial fire and rescue service is made up in particular of: 1° Annual contributions from the department, communes and public establishments for inter-communal cooperation with jurisdiction over fire and rescue, including contributions relating to the application of the first paragraph of article L. 1424-41; 2° Grants, subsidies, subsidies and contributions from the European Communities, the State, local authorities and public establishments; 3° Proceeds from borrowings…

Expenditure by the departmental or territorial fire and rescue service includes in particular: 1° Expenditure on the organisation and running of the service; 2° Repayment of loans and costs ancillary to these operations; 3° Expenditure relating to personnel and various allowances provided for by the regulations in force, in particular expenditure relating to the application of article L. 1424-41, the costs of legal assistance, subsidies or guarantees granted to social…

In application of the last paragraph of article L. 1424-35, when the board of directors has not set the provisional amount of revenue for the departmental or territorial fire and rescue service on 15 December of the year preceding the financial year, this is equal, taking into account, where applicable, any transfer operations that have taken place during the year, to the amount of contributions from these local authorities and…

The provisions of articles R. 3311-1 to R. 3311-3, R. 3312-3 to R. 3312-11, R. 3313-7, R. 3321-3, R. 3335-1 and R. 3341-1 à R. 3341-2-1.

The provisions of article D. 3311-4 with the exception of the sixth, sixteenth, seventeenth, eighteenth and nineteenth paragraphs, the articles D. 3311-5, D. 3321-1 and D. 3321-2, D. 3332-3 et D. 3342-1 à D. 3342-13.