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Article D3311-6 of the French General Code of Local Authorities

November 4, 2023

The chapters of the budgets voted by function correspond: a) Investment section: – for expenditure and revenue that can be broken down, to groups 90 “Departmental facilities” or 91 “Non-Departmental facilities”, completed by the number of one of the ten functions of the functional nomenclature set by the decree provided for in article L. 3312-2; – to the specific “RMI” expenditure and revenue chapters, one tracking all expenditure and the…

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Article D3311-7 of the French General Code of Local Authorities

November 4, 2023

The articles of the budgets voted by function correspond to: a) Investment section: – for itemisable expenditure and revenue, to groups 90 “Departmental facilities” or 91 “Non-Departmental facilities”, completed by the most detailed subdivision of the functional nomenclature set by the decree provided for in article L. 3312-2, as well as the programme number in the case of a vote by programme. The programme corresponds to a set of acquisitions…

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Article D3311-8 of the French General Code of Local Authorities

November 4, 2023

The report provided for in article L. 3311-2 describes, in summary form, the local authority’s sustainable development situation based on the assessments, documents and reports produced by the department on a voluntary basis or provided for by a legislative or regulatory text. This report includes, with regard to the five sustainable development goals mentioned in III of article L. 110-1 du code de l’environnement: – an assessment of the actions…

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Article D3311-9 of the French General Code of Local Authorities

November 4, 2023

I. – Pursuant to article L. 3311-3, the president of the departmental council shall present to the departmental council an annual report on the situation with regard to equality between women and men in the department. II. – The report sets out the department’s human resources policy in terms of professional equality between women and men. To this end, it includes data from the report presented to the territorial social…

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Article R3312-2 of the French General Code of Local Authorities

November 4, 2023

The cross presentation, by function or by nature, provided for in the first paragraph of article L. 3312-2 is made between the finest level of the functional nomenclature and each of the accounts by nature, at four digits for the account relating to staff remuneration and at three digits for the other accounts. For the administrative account, the cross-reference is made between the finest level of the functional nomenclature and…

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Article R3312-3 of the French General Code of Local Authorities

November 4, 2023

In application of article L. 3312-4, for départements and their public establishments, the investment section of the budget may include programme authorisations and the operating section may include commitment authorisations. Each programme or commitment authorisation includes a provisional breakdown by financial year of the corresponding payment appropriations. Programme or commitment authorisations and any revisions thereto are presented by the Chairman. They are voted by the Departmental Council, by separate deliberation,…

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Article R3312-8 of the French General Code of Local Authorities

November 4, 2023

The financing requirement or surplus of the investment section recorded at the end of the financial year is made up of the outturn balance corrected by the outstanding commitments. The outturn balance of the investment section corresponds to the difference between the amount of revenue vouchers and the amount of expenditure orders issued during the financial year, including, where applicable, reductions and cancellations of revenue and expenditure, plus or minus…

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Article R3312-9 of the French General Code of Local Authorities

November 4, 2023

The operating result corresponds to the surplus or deficit for the year. For the purpose of its appropriation, it is combined with the previous result brought forward, excluding any outstanding commitments. The outstanding commitments of the operating section at the end of the financial year correspond to committed expenditure that has not been mandated and matched, as well as certain revenue that has not given rise to the issue of…

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Article R3312-10 of the French General Code of Local Authorities

November 4, 2023

The accumulated result defined in article R. 3312-9 is allocated, where it is a surplus: 1° As a priority, to reserves to cover the financing requirement of the investment section arising at the close of the previous financial year; 2° For the balance, to the operating surplus carried forward or as an additional allocation to reserves. Where this is a deficit, it is added to the operating expenditure for the…

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75001, Paris France
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75001, Paris France
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