Article LO6361-8 of the French General Code of Local Authorities
The fonds de concours procedure is used when funds paid by legal entities or individuals to contribute with those of the collectivité de Saint-Martin to expenditure in the public interest, duly accepted by the territorial council, are entered directly as revenue in the budget. A supplementary appropriation of the same amount is made by budgetary deliberation to the chapter that is to bear the expenditure. The funds must be used…