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French General Code of Local Authorities

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Article D6261-6 of the French General Code of Local Authorities

November 4, 2023

The articles 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”, completed by the most detailed subdivision of the functional nomenclature set by joint order of the Minister in charge of the budget and the Minister in charge of Overseas France, as well as the number of the programme in…

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Article D6261-7 of the French General Code of Local Authorities

November 4, 2023

The territorial council chooses to vote on the local authority’s budget by nature or, from 1 January 2009, by function. If the budget is voted on by nature, it also includes a cross-referenced presentation by function; if it is voted on by function, it includes a cross-referenced presentation by nature. The nomenclature by type and the nomenclature by function are set by joint order of the minister responsible for local…

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Article D6261-8 of the French General Code of Local Authorities

November 4, 2023

The cross presentation, by function or by nature, is carried out 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 the most detailed account opened in the nomenclature by…

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Article D6261-9 of the French General Code of Local Authorities

November 4, 2023

In application of article LO 6261-4, for the local authority and its 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 President. They are voted by the Territorial Council, by…

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Article D6261-10 of the French General Code of Local Authorities

November 4, 2023

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 for outstanding commitments. The outturn balance of the investment section corresponds to the difference between the amount of revenue orders 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…

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Article D6261-11 of the French General Code of Local Authorities

November 4, 2023

The operating result corresponds to the surplus or deficit for the year. For the purposes of appropriation, it is combined with the previous result carried forward, excluding any outstanding commitments. Outstanding commitments from the operating section at the end of the financial year correspond to expenditure that has not been mandated and has not been allocated, as well as certain revenue that has not given rise to the issue of…

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Article D6261-12 of the French General Code of Local Authorities

November 4, 2023

The accumulated result defined in article D. 6261-11 is allocated, in the case of 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 there is a deficit, it is added to the operating expenditure for…

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Article D6261-13 of the French General Code of Local Authorities

November 4, 2023

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 forecast allocation are carried forward, under the conditions set out in the last paragraph of this article, the entries in the budget are justified by the production…

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Article D6261-14 of the French General Code of Local Authorities

November 4, 2023

The summary data on the financial situation of the local authority, provided for in article L. 6261-11, include the following ratios: 1° Real operating expenditure/population; 2° Tax revenue/population; 3° Real operating revenue/population; 4° Gross capital expenditure/population; 5° Outstanding debt/population; 6° Overall operating grant/population. 7° Personnel expenditure / real operating expenditure; 8° Real operating expenditure and annual capital repayment of debt / real operating revenue; 9° Gross capital expenditure / real…

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Article D6261-15 of the French General Code of Local Authorities

November 4, 2023

I. – For the application of article D. 6261-14: a) The population to be taken into account is the total population of the local authority, as resulting from the last known census on the date of production of the budget documents; b) Actual operating expenditure refers to all expenditure for the financial year resulting in real movements. However, for the application of 1°, expenditure corresponding to direct labour transferred to…

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75001, Paris France
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396

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