Article L3311-1 of the French General Code of Local Authorities
November 7, 2023
The departmental budget is the act by which the department’s annual revenue and expenditure are forecast and authorised. The departmental budget is drawn up in an operating section and an investment section, both for revenue and expenditure. Certain operations, activities or services are individualised within annexed budgets. The department’s budget is divided into chapters and articles. A decree lays down the conditions for application of this article.
