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Article R2251-2 of the French General Code of Local Authorities

Municipalities or their groupings may award operating grants to the local structures of representative trade union organisations which have legal personality and which fulfil missions of general interest at municipal or inter-municipal level. These structures may not transfer the subsidies to other legal entities and must account for their use in the report referred to in article L. 2251-3-1. Subsidies are awarded by the deliberative assemblies of these local authorities…

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Article R2252-5 of the French General Code of Local Authorities

Companies or organisations which, by virtue of the regulations in force, may receive loans or loan guarantees from municipalities are subject to the control provided for by the articles R. 2222-1 to R. 2222-6. There is no derogation from the special rules of control concerning low-rent housing organisations.

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Article R2311-1 of the French General Code of Local Authorities

I. – The decree provided for in the second paragraph of Article L. 2311-1, which divides the municipal budget into chapters and articles, is adopted on the report of the Minister responsible for local authorities and the Minister responsible for the budget. It defines the chapters and articles taking into account the provisions of II below. II. – 1° For municipalities that vote their budget by nature, the functional presentation…

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Article D2311-4 of the French General Code of Local Authorities

For communes and their public administrative establishments, the chapters of budgets voted by nature correspond: a) Investment section: – to each of the two-digit accounts in classes 1 and 2 opened in the nomenclature by nature, with the exception of the accounts “Retained earnings”, “Profit for the financial year”, “Provisions for liabilities and charges”, “Differences on realisation of fixed assets”, “Fixed assets assigned, conceded, leased or made available”, “Depreciation of…

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