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Article R2221-98 of the French General Code of Local Authorities

At the end of the financial year, the authorising officer draws up the administrative account and the accountant draws up the management account. The mayor submits the accounts to the operating board for its opinion. These documents are then presented to the town council within the timeframes set out in article L. 1612-12.

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Article R2222-2 of the French General Code of Local Authorities

The company shall provide the agents appointed by the mayor, as well as the Inspectorate General of Finance and the Inspectorate General of Administration at the Ministry of the Interior, with all books and documents required for the audit of its accounts. The communication shall be made on site at the company’s registered office, at times and within timeframes that are mutually agreed. However, these deadlines may in no case…

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Article R2222-4 of the French General Code of Local Authorities

The detailed accounts referred to in article R. 2222-1 and the reports of the auditors and the audit commission are attached to the accounts of the municipality or establishment to serve as justification for the revenue or expenditure resulting from the periodic settlement of accounts provided for in the same article.

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Article R2222-5 of the French General Code of Local Authorities

Where the agreement relating to the terms and conditions of the operation of a public service is contractually qualified as a régie intéressée, and without prejudice to the obligations resulting from the provisions of the Public Procurement Code or, where applicable, those of the preliminary and first chapters of Title I of Book IV of Part One of this Code, it determines: – the procedures for liquidating and mandating the…

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Article R2223-1 of the French General Code of Local Authorities

For the application of the second paragraph of Article L. 2223-1, municipalities with a population of more than 2,000 and those that belong, in whole or in part, to an urban area with a population of more than 2,000 shall be deemed to be urban municipalities. Silence kept for more than six months on the request for authorisation provided for in article L. 2223-1 is deemed to be a decision…

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Article R2223-2 of the French General Code of Local Authorities

The highest, north-facing sites are preferred. These must be chosen on the basis of a report drawn up by the hydrogeologist. This report gives an opinion on the risk that the highest water level of the free surface water table could be less than one metre from the bottom of the graves. They are surrounded by a fence at least 1.50 metres high. This fence may be made of wire…

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