Article D2311-5 of the French General Code of Local Authorities
November 5, 2023
For budgets voted by nature, the budget article corresponds to the most detailed subdivision of the nomenclatures defined by the interministerial decree referred to in article D. 2311-2, supplemented, for operations, by the operation number. The chapters entitled “Unforeseen expenditure”, “Transfer from the operating section”, “Transfer to the investment section” and “Proceeds from the disposal of fixed assets” do not include any article.
