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Article R3334-19 of the French General Code of Local Authorities

The allocations made to the départements are established in terms of programme authorisations. The amount of these authorisations is notified to each department by the regional prefect. The payment credits corresponding to these programme authorisations are allocated, as far as the departmental equipment grant for collèges is concerned, by the prefect.

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Article R3334-20 of the French General Code of Local Authorities

Payment appropriations corresponding to programme authorisations are to be paid in the following proportions: – 42% during the year in which these allocations are granted; – 35% during the year following the year in which these allocations are granted; – 23% during the second year following the year in which these allocations are granted. The corresponding sums are paid in quarters at the beginning of each quarter.

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Article R3334-22 of the French General Code of Local Authorities

After the Finance Bill has been deposited on the National Assembly’s desk and before 15 October each year at the latest, the regional prefect informs the départements of the provisional amount of the departmental equipment grant for collèges likely to be allocated to all the départements in the region. He will notify them of the final amount of this allocation as soon as the Finance Act is promulgated.

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Article R3335-2 of the French General Code of Local Authorities

-For the application of Article L. 3335-2: 1° The amount of transfer duties for valuable consideration corresponds to all the duties collected by the départements, taking into account any revenue recorded during the additional period mentioned in Article R. 3311-3. These duties are net of the assessment, non-assessment and collection costs provided for in the a and b of V of Article 1647 of the General Tax Code as well…

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Article R3335-5 of the French General Code of Local Authorities

For the application of article L. 3335-4 : 1° The financial potential and population taken into account are those calculated for the year of allocation. The average per capita financial potential of the départements of the Ile-de-France region is equal to the sum of the financial potentials of the départements of the Ile-de-France region divided by the number of inhabitants making up the population of these départements, as defined in…

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Article R3341-2-1 of the French General Code of Local Authorities

The appropriations allocated to expenditure for each financial year may not be used to pay expenditure for another financial year. However, expenditure committed but not mandated at the close of the financial year shall be charged against the appropriations that must be carried over to the budget for the following financial year. They may be paid until these appropriations are made available on the basis of the statement of outstanding…

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