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Article D6243-3 of the French General Code of Local Authorities

An appeal to the Conseil d’Etat shall be lodged, on pain of forfeiture, within one month of either the expiry of the period given to the administrative court to rule or the notification of the refusal order. The appeal shall be decided within three months of its registration with the Conseil d’Etat’s litigation secretariat.

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Article D6252-1 of the French General Code of Local Authorities

Any expenditure payable by the local authority or chargeable to its budget may only be incurred by the President of the Territorial Council. Contracts, where applicable, are entered into by the President of the Territorial Council on behalf of the local authority, by deliberation of the Territorial Council.

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Article D6252-2 of the French General Code of Local Authorities

The President of the Territorial Council may delegate to one or more permanent civil servants of the local authority the functions he performs as a civil registrar for the receipt of declarations of birth, death, stillborn children, recognition of children, joint parental declaration of change of name of the child, consent of a child over thirteen years of age to a change of name, the consent of a child over…

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Article D6261-2 of the French General Code of Local Authorities

The budget implementation period is limited to the same year to which that budget applies for the authorisation of expenditure and the issue of revenue vouchers. However, this period includes an additional period extending to the last day of January of the following year. This provision does not apply to operations involving only the investment section of the budget.

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Article D6261-3 of the French General Code of Local Authorities

The chapters of budgets voted by nature correspond: a) Investment section: – to each of the two-digit accounts in classes 1 and 2 open to the nomenclature by nature, with the exception of the accounts “Retained earnings”, “Profit for the financial year”, “Provisions for liabilities and charges”, “Differences on realisation of fixed assets”, “Fixed assets assigned, conceded, leased or made available”, “Depreciation of fixed assets”, “Provisions for depreciation of fixed…

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Article D6261-4 of the French General Code of Local Authorities

For budgets voted by nature, the budget item corresponds to the most detailed subdivision of the nomenclature defined by joint order of the Minister for the Budget and the Minister for Overseas France, for programmes, the programme number and, for operations on behalf of third parties, the operation number. The chapters entitled “Unforeseen expenditure”, “Transfer from the operating section”, “Transfer to the investment section” and “Proceeds from the disposal of…

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Article D6261-5 of the French General Code of Local Authorities

The chapters of the budgets voted by function correspond: a) Investment section: – for expenditure and revenue that can be broken down, to groups 90 “Departmental facilities” or 91 “Non-Departmental facilities”, supplemented by the number of one of the ten functions of the functional nomenclature set by joint order of the Minister in charge of the budget and the Minister in charge of overseas departments and territories; – to the…

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