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French General Code of Local Authorities

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Article LO6261-9 of the French General Code of Local Authorities

November 6, 2023

The financial operations of the services of the collectivity of Saint-Barthélemy that do not have legal personality and whose essential activity consists of producing goods or rendering services that may give rise to the payment of a price may be the subject of annexed budgets. The annexed budgets include, on the one hand, operating revenue and expenditure, and on the other hand, investment expenditure and the resources allocated to this…

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Article LO6261-10 of the French General Code of Local Authorities

November 6, 2023

The award of grants shall be the subject of a deliberation separate from the vote on the budget. However, for grants whose award is not subject to conditions, the territorial council may decide: 1° To individualise the appropriations in the budget by beneficiary; 2° To draw up, in a statement appended to the budget, a list of beneficiaries with, for each of them, the purpose and amount of the grant….

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Article LO6262-1 of the French General Code of Local Authorities

November 6, 2023

In the event that the local authority’s budget has not been adopted before 1 January of the financial year to which it applies, the president of the territorial council is entitled, until the adoption of this budget, to levy revenue and to commit, liquidate and mandate expenditure in the operating section within the limit of that entered in the budget for the previous year. It is entitled to mandate expenditure…

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Article LO6262-2 of the French General Code of Local Authorities

November 6, 2023

If the budget is not adopted before 31 March of the financial year to which it applies or before 15 April of the year of the renewal of the Territorial Council, the State representative immediately refers the matter to the Territorial Audit Chamber which, within one month and by means of a public opinion, makes proposals for the settlement of the budget. The State representative settles the budget and makes…

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Article LO6262-3 of the French General Code of Local Authorities

November 6, 2023

The local authority’s budget is in real balance when the operating section and the investment section are respectively voted in balance, the revenue and expenditure having been evaluated sincerely, and when the deduction from the revenue of the operating section for the benefit of the investment section, added to the own revenue of this section, excluding the proceeds of borrowings, and possibly to the allocations to the depreciation and provisions…

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Article LO6262-4 of the French General Code of Local Authorities

November 6, 2023

Where the budget is not voted in real balance, the territorial audit chamber, seized by the representative of the State within thirty days of the transmission provided for in article LO 6241-1, establishes this, proposes to the local authority, within thirty days of the referral, the measures necessary to re-establish a balanced budget and asks the territorial council for a new deliberation. The new deliberation, rectifying the initial budget, must…

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Article LO6262-5 of the French General Code of Local Authorities

November 6, 2023

However, for the application of article LO 6262-4, a budget is not considered to be out of balance if its operating section includes or recovers a surplus and its investment section is in real balance, after the recovery for each section of the results shown in the administrative account for the previous financial year. .

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Article LO6262-7 of the French General Code of Local Authorities

November 6, 2023

As from the referral to the territorial audit chamber and until the end of the procedure provided for in article LO 6262-4, the Territorial Council may not vote on budgetary matters, except for the deliberation provided for in the second paragraph of the same Article LO 6262-4 and for the application of Article LO 6262-10. When the local authority’s budget has been settled and made enforceable by the representative of…

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is a Registered Trademark of
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396

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75001, Paris France
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