Article R2221-89 of the French General Code of Local Authorities
Budget appropriations in the operating section of the budget that have not been committed at the close of the financial year may not be carried over to the budget for the following financial year. Expenditure in the operating section that has been duly committed, not mandated, and for which there has been service done by 31 calendar December, shall be notified by the Director to the Accounting Officer and attached…