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Article L72-101-6 of the French General Code of Local Authorities

I. – If the Assembly of Martinique so decides, the allocations for capital expenditure include programme authorisations and payment appropriations. Programme authorisations constitute the upper limit of expenditure that may be committed for the execution of investments. They remain valid for an unlimited period until they are cancelled. They may be revised. Payment appropriations constitute the upper limit of expenditure that may be authorised or paid during the year to…

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Article L72-101-7 of the French General Code of Local Authorities

Before the vote on the first budgetary deliberation following its renewal, the Assembly of Martinique establishes its budgetary and financial regulations. The local authority’s budgetary and financial regulations specify in particular: 1° The procedures for managing programme authorisations, commitment authorisations and related payment appropriations, and in particular the rules relating to the lapse and cancellation of programme authorisations and commitment authorisations; 2° The procedures for informing the Assembly of Martinique…

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Article L72-101-8 of the French General Code of Local Authorities

When the investment section or the operating section of the budget includes either programme authorisations and payment appropriations, or commitment authorisations and payment appropriations, the President of the Executive Council of Martinique may, until the adoption of the budget or its settlement in the event of non-adoption of the budget, settle and mandate investment expenditure and operating expenditure corresponding to authorisations opened during previous financial years, up to an amount…

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Article L72-101-9 of the French General Code of Local Authorities

The President of the Executive Council of Martinique presents the administrative account annually to the Assembly of Martinique, which debates it under the chairmanship of one of its members. The President of the Executive Council of Martinique may, even if he is no longer in office, attend the discussion. He must withdraw at the time of the vote. The administrative account is adopted by the Martinique Assembly. Previously, the Martinique…

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Article L72-101-10 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 L72-101-14 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 L72-101-15 of the French General Code of Local Authorities

The certified accounts of the bodies mentioned in 4° of Article L. 72-101-14 are forwarded to the local authority. They are communicated by the local authority to the elected members of the Assembly of Martinique who so request, under the conditions laid down in article L. 4132-17, as well as to any interested person, under the conditions provided for in l’article L. 4132-16. Transmitted by the local authority to the…

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