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Article R3312-11 of the French General Code of Local Authorities

If the administrative account has not been adopted by the date of the vote on the budget for the following financial year, when the result of the operating section, the financing requirement or, where applicable, the surplus of the investment section and the allocation forecast are carried forward, under the conditions set out in the fourth paragraph of Article L. 3312-6, the entries in the budget are justified by the…

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Article D3312-12 of the French General Code of Local Authorities

A. – The report provided for in Article L. 3312-1 includes the following information: 1° The budgetary guidelines envisaged by the department relating to projected changes in expenditure and revenue, both operating and investment. In particular, the assumptions used to construct the draft budget are specified, particularly with regard to financial assistance, taxation, pricing and subsidies, as well as the main developments relating to the financial relations between the department…

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Article R3313-1 of the French General Code of Local Authorities

The summary data on the financial situation of the départements, provided for in the second paragraph of article L. 3313-1, include the following ratios: 1° Actual operating expenditure/population; 2° Direct tax revenue/population; 3° Actual operating revenue/population; 4° Gross capital expenditure/population; 5° Outstanding debt/population; 6° Overall operating grant/population; 7° Personnel expenditure/ actual operating expenditure; 8° Tax potential mobilisation coefficient; 9° Actual operating expenditure and annual capital repayment of debt/ actual operating…

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Article R3313-2 of the French General Code of Local Authorities

For the application of article R. 3313-1 : 1° The population to be taken into account is the total population, municipal and counted separately, as it results from the last known census on the date of production of the budget documents; 2° Actual operating expenditure means all expenditure for the financial year resulting in real movements. However, for the application of 1°, expenditure corresponding to direct labour transferred to the…

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Article R3313-7 of the French General Code of Local Authorities

The statements appended to the budget documents pursuant to article L. 3312-2 are as follows: I. – Statements appended to the budget and the administrative account : 1° Tables summarising the statement of borrowings and debts; 2° Presentation of the statement of provisions; 3° Presentation of the methods used for depreciation; 4° Presentation of the balance of financial transactions; 5° Presentation of the statement of charges transferred to investment; 6°…

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Article R3313-8 of the French General Code of Local Authorities

The documents mentioned in the last paragraph of article L. 3313-1 are made available online on the department’s website, where it exists, under conditions guaranteeing: 1° Their full accessibility and in a non-modifiable format; 2° Free and easy access by the public, for both reading and downloading; 3° Their conformity with the documents submitted to the deliberative body of this local authority; 4° Their proper preservation and integrity. This online…

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Article D3321-1 of the French General Code of Local Authorities

For the application of the provisions of the nineteenth paragraph of article L. 3321-1, the department proceeds with the depreciation of its fixed assets, including those received on disposal or assignment: 1° Intangible; 2° Tangible, with the exception of road networks and installations, depreciation of which is optional. This depreciation does not apply to fixed assets owned by the department that are handed over on assignment or at disposal, nor…

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Article D3321-2 of the French General Code of Local Authorities

For the application of 20° of article L. 3321-1, the constitution of provisions for risks and charges and for depreciation of assets is mandatory as soon as the risk arises. The chairman of the departmental council must set aside the provision for the amount of the risk identified. The provision must be adjusted annually in line with changes in the risk. It shall be written back when it has become…

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