Article R3312-1 of the French General Code of Local Authorities
November 4, 2023
The departmental council chooses to vote the department’s budget by nature or by function.
The departmental council chooses to vote the department’s budget by nature or by function.
The cross presentation, by function or by nature, provided for in the first paragraph of article L. 3312-2 is made between the finest level of the functional nomenclature and each of the accounts by nature, at four digits for the account relating to staff remuneration and at three digits for the other accounts. For the administrative account, the cross-reference is made between the finest level of the functional nomenclature and…
In application of article L. 3312-4, for départements and their public establishments, the investment section of the budget may include programme authorisations and the operating section may include commitment authorisations. Each programme or commitment authorisation includes a provisional breakdown by financial year of the corresponding payment appropriations. Programme or commitment authorisations and any revisions thereto are presented by the Chairman. They are voted by the Departmental Council, by separate deliberation,…
The financing requirement or surplus of the investment section recorded at the end of the financial year is made up of the outturn balance corrected by the outstanding commitments. The outturn balance of the investment section corresponds to the difference between the amount of revenue vouchers and the amount of expenditure orders issued during the financial year, including, where applicable, reductions and cancellations of revenue and expenditure, plus or minus…
The operating result corresponds to the surplus or deficit for the year. For the purpose of its appropriation, it is combined with the previous result brought forward, excluding any outstanding commitments. The outstanding commitments of the operating section at the end of the financial year correspond to committed expenditure that has not been mandated and matched, as well as certain revenue that has not given rise to the issue of…
The accumulated result defined in article R. 3312-9 is allocated, where it is a surplus: 1° As a priority, to reserves to cover the financing requirement of the investment section arising at the close of the previous financial year; 2° For the balance, to the operating surplus carried forward or as an additional allocation to reserves. Where this is a deficit, it is added to the operating expenditure for the…
If the administrative account has not been adopted by the date of the vote on the budget for the following financial year, when the result of the operating section, the financing requirement or, where applicable, the surplus of the investment section and the allocation forecast are carried forward, under the conditions set out in the fourth paragraph of Article L. 3312-6, the entries in the budget are justified by the…
A. – The report provided for in Article L. 3312-1 includes the following information: 1° The budgetary guidelines envisaged by the department relating to projected changes in expenditure and revenue, both operating and investment. In particular, the assumptions used to construct the draft budget are specified, particularly with regard to financial assistance, taxation, pricing and subsidies, as well as the main developments relating to the financial relations between the department…
The summary data on the financial situation of the départements, provided for in the second paragraph of article L. 3313-1, include the following ratios: 1° Actual operating expenditure/population; 2° Direct tax revenue/population; 3° Actual operating revenue/population; 4° Gross capital expenditure/population; 5° Outstanding debt/population; 6° Overall operating grant/population; 7° Personnel expenditure/ actual operating expenditure; 8° Tax potential mobilisation coefficient; 9° Actual operating expenditure and annual capital repayment of debt/ actual operating…
For the application of article R. 3313-1 : 1° The population to be taken into account is the total population, municipal and counted separately, as it results from the last known census on the date of production of the budget documents; 2° Actual operating expenditure means all expenditure for the financial year resulting in real movements. However, for the application of 1°, expenditure corresponding to direct labour transferred to the…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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