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Article D1612-15-1 of the French General Code of Local Authorities

I. – Metropolises, local authorities and public establishments for inter-communal cooperation with their own tax status with more than 50,000 inhabitants shall transmit their budget documents electronically to the State representative. This obligation to transmit by electronic means applies to the initial budget, the supplementary budget, the amending decisions and the administrative account falling within the budgetary and accounting framework defined by this code. The budgetary documents of the arrondissement…

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Article R1612-16 of the French General Code of Local Authorities

When the State representative refers a matter to the regional audit chamber, in accordance with article L. 1612-2, it shall attach to this referral all the information and documents referred to in articles D. 1612-1 to D. 1612-7, essential for drawing up the budget, as well as the documents establishing that this information and documents have been communicated to the local authority or public establishment concerned. All budgets and budgetary…

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Article R1612-18 of the French General Code of Local Authorities

The publication of the opinion of the regional audit chamber is ensured, as soon as it is received, under the responsibility of the mayor, the president of the departmental council, the president of the regional council or the president of the public establishment by posting or insertion in an official bulletin.

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Article R1612-21 of the French General Code of Local Authorities

The proposals of the regional audit chamber, formulated in accordance with article L. 1612-5, and aimed at restoring a balanced budget, relate to measures the implementation of which is the sole responsibility of the local authority or public establishment concerned. If the Chamber finds that the budget has been voted in real balance and that there are no grounds for making proposals, it notifies its reasoned decision to the State…

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Article R1612-23 of the French General Code of Local Authorities

Within fifteen days of receipt of the new deliberation, the regional audit chamber, if it considers the remedial measures adopted to be sufficient, notifies the representative of the State, the local authority or the public establishment concerned of an opinion in which it takes note. Within the same timeframe and if it deems the corrective measures adopted to be insufficient, the Chamber notifies the representative of the State, the local…

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Article R1612-24 of the French General Code of Local Authorities

If a budgetary decision that is the subject of the transmission provided for in the second paragraph of Article L. 1612-9 is not adopted in real balance, the State representative shall refer the matter to the regional audit chamber, in accordance with Article R. 1612-19. The procedure provided for in articles R. 1612-21 à R. 1612-23.

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