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Article L3661-10 of the French General Code of Local Authorities

The President of the Lyon Metropolitan Council presents the Administrative Account to the Lyon Metropolitan Council each year, which debates it under the chairmanship of one of its members. The President of the Metropolitan Council may, even if he is no longer in office, attend the discussion. He must withdraw when the vote is taken. The administrative account is adopted by the Metropolitan Council. Previously, the Metropolitan Council adopts the…

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Article L3661-11 of the French General Code of Local Authorities

The surplus from the operating section for the financial year just ended, together with the previous result carried forward, is allocated in full at the earliest budgetary decision following the approval of the administrative account and, in any event, before the close of the following financial year. The allocation decision taken by the local authority is produced in support of the budgetary decision to take back this result. The deficit…

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Article L3661-13 of the French General Code of Local Authorities

A summary statement of grants awarded to each municipality during the financial year is appended to the local authority’s administrative account. It specifies, for each municipality, the list and purpose of the grants, their total amount and the ratio between this amount and the population of the municipality.

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Article L3661-15 of the French General Code of Local Authorities

Appendices to the budget documents include: 1° Summary data on the financial situation of the local authority; 2° A list of assistance granted by the local authority in the form of benefits in kind or subsidies. This document is attached to the administrative account only; 3° An aggregated presentation of the results for the last known financial year for the main budget and the local authority’s ancillary budgets. This document…

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Article L3661-16 of the French General Code of Local Authorities

The certified accounts of the bodies mentioned in 4° of Article L. 3661-15 are sent to the local authority. They are communicated by the local authority to the elected members of the Metropolitan Lyon Council who request them, under the conditions provided for in article L. 3121-18, as well as to any interested party, under the conditions set out in article L. 3121-17. Transmitted by the local authority to the…

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Article L3662-1 of the French General Code of Local Authorities

The resources of Metropolitan Lyon include: 1° The resources mentioned in the chapitre III du titre III du livre III de la deuxième partie, dès lors qu’elles peuvent être instituées au profit des établissements publics de coopération intercommunale; 2° Les ressources mentionnées aux articles L. 3332-1, L. 3332-2, L. 3332-2-1, L. 3333-1, L. 3333-2 and L. 3333-8 perçu sur le territoire fixé à l’article L. 3611-1 ; 3° The resources…

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Article L3662-2 of the French General Code of Local Authorities

I. – Taxes and levies collected by way of assessment, on behalf of the Metropole de Lyon, are allocated monthly, in the amount of one twelfth of their total amount, as provided for in the budget for the current year, with the first payment being made before 31 January. When the amount to be allocated cannot be determined as indicated above, the monthly allocations are made within the limit of…

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Article L3662-3 of the French General Code of Local Authorities

I. – A general financial protocol is drawn up between the Lyon Urban Community and the Rhône Department. It specifies the conditions for the distribution, between the co-contracting parties, of the pre-existing assets and liabilities of the Rhône department, the formulas for the depreciation of investments, the valuation of off-balance sheet commitments transferred and the accounting procedures for the transfer of assets and liabilities following the creation of the Lyon…

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