If the initial budget, forwarded to the territorial audit chamber in accordance with the second paragraph of Article LO 6262-7, has not been adopted in real balance, the representative of the State shall refer the matter to the chamber, in accordance with Article D. 6262-12. The procedure set out in articles D. 6262-13 to D. 6262-15 shall be applied.
The procedure defined in articles D. 6262-12 to D. 6262-15 applies when the local authority or one of its public establishments has not transmitted the administrative account provided for in article LO 6262-11.
When the State representative refers the matter to the territorial audit chamber, in accordance with Article LO 6262-12, he shall attach to his referral, in addition to the administrative account and the management account, all the budget documents relating to the financial year in question and the following financial year.
The proposals of the territorial audit chamber, formulated in accordance with Article LO 6262-12 and aimed at restoring a balanced budget, relate to measures that are the sole responsibility of the local authority or its public establishment concerned, suitable for clearing the deficit recorded. If the Chamber finds that the deficit does not reach the thresholds set by Article LO 6262-12 and that there are no grounds for proposing remedial…
When the initial budgets for the financial years during which the deficit is to be absorbed do not show sufficient measures for this absorption, the territorial audit chamber, to which these budgets have been forwarded by the State representative, proposes the necessary measures to the latter, under the conditions provided for in Article D. 6262-13. Where the budgets show sufficient measures, the Chamber shall note this. .
If, in carrying out its duties, the territorial audit chamber finds that the implementation of the budget has resulted in a deficit likely to lead to the measures for restoring the balance provided for in Article LO 6262-12, it shall inform the local authority or its public establishment concerned and the State representative. The procedure provided for in articles D. 6262-19 and D. 6262-20 is applicable.
The referral to the chambre territoriale des comptes provided for in Article LO 6262-13 must be reasoned, quantified and supported by all relevant evidence, and in particular by the budget voted and, where applicable, the decisions that amended it. The president of the chamber communicates the request to the public prosecutor. He informs the representative of the local authority or public body.
When the author of the request has not been able to obtain the budgetary documents, the president of the territorial audit chamber shall have them communicated by the representative of the State.
The territorial audit chamber rules on the admissibility of the claim. In particular, it shall establish the applicant’s capacity and, if applicable, the applicant’s interest in bringing the action.
The territorial audit chamber rules on whether the expenditure is compulsory. If the expenditure is compulsory and the chamber finds that there are no or insufficient appropriations to cover it, it gives formal notice to the local authority or its public establishment concerned to make the said appropriations available by means of an amending decision to the budget. .
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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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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