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Article R3335-5 of the French General Code of Local Authorities

For the application of article L. 3335-4 : 1° The financial potential and population taken into account are those calculated for the year of allocation. The average per capita financial potential of the départements of the Ile-de-France region is equal to the sum of the financial potentials of the départements of the Ile-de-France region divided by the number of inhabitants making up the population of these départements, as defined in…

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Article R3341-2-1 of the French General Code of Local Authorities

The appropriations allocated to expenditure for each financial year may not be used to pay expenditure for another financial year. However, expenditure committed but not mandated at the close of the financial year shall be charged against the appropriations that must be carried over to the budget for the following financial year. They may be paid until these appropriations are made available on the basis of the statement of outstanding…

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