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Article L2336-5 of the French General Code of Local Authorities

I. – After deduction of an amount equal to the adjustments made the previous year and the share provided for in article L. 2336-4, the resources of the Fonds national de péréquation des ressources intercommunales et communales (national fund for the equalisation of intercommunal and municipal resources) are distributed among the municipalities and public establishments with their own tax status in metropolitan France according to the following procedures: 1° Benefiting…

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Article L2336-6 of the French General Code of Local Authorities

From 2023, inter-municipal groupings and communes that do not belong to any public establishment of inter-municipal cooperation with their own tax status that cease to be eligible for the repayment of resources from the Fonds national de péréquation des ressources intercommunales et communales will receive, for the four years following their last year of eligibility, an allocation equal to 90%, 70%, 50% and then 25% respectively of the repayment received…

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Article L2337-1 of the French General Code of Local Authorities

The Minister responsible for the economy and finance may, in the absence of special legislative provisions, grant to communes, in the event of temporary cash shortages, advances chargeable to Treasury resources up to a maximum amount set each year by the Finance Act. A decree in the Council of State determines the conditions and limits under which these advances may be granted.

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Article L2343-1 of the French General Code of Local Authorities

Subject to the provisions of Article 201 of Law No. 2018-1317 of 28 December 2018 on finance for 2019, the commune’s accountant is solely responsible for executing receipts and expenditure, for pursuing the collection of all the commune’s income and all sums due to it, and for paying expenditure ordered by the mayor up to the amount of appropriations regularly granted. All tax, sub-distribution and local benefit rolls are handed…

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