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Article D3661-7 of the French General Code of Local Authorities

November 4, 2023

The report provided for in Article L. 3661-2 describes, in summary form, the local authority’s sustainable development situation based on the assessments, documents and reports produced by the Lyon metropolitan authority. This report includes, with regard to the five sustainable development goals mentioned in III of Article L. 110-1 of the Environment Code: – an assessment of the actions carried out as part of the management of the local authority’s…

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Article D3661-9 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. 3661-5 is made between the most detailed 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 most detailed level of the functional…

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Article D3661-11 of the French General Code of Local Authorities

November 4, 2023

I.-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 for 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 the…

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Article D3661-12 of the French General Code of Local Authorities

November 4, 2023

The cumulative result defined in II of article D. 3661-11 is allocated, when 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 there is a deficit, it is added to the operating expenditure…

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Article D3661-13 of the French General Code of Local Authorities

November 4, 2023

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 third paragraph of Article L. 3661-11, the entries in the budget are justified by the…

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Article D3661-14 of the French General Code of Local Authorities

November 4, 2023

For the application of Article L. 3661-12, when the investment section of the budget shows a surplus, the following may be written back to the operating section: – the proceeds from the sale of a fixed asset received as a gift or bequest, provided that it is not expressly allocated to investment; – the proceeds from the sale of a budget investment. The recovery of this income is limited to…

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Article D3661-15 of the French General Code of Local Authorities

November 4, 2023

The summary data on the financial situation of metropolitan Lyon, provided for in 1° of the first paragraph of article L. 3661-15, include the following ratios: 1° Real operating expenditure/population; 2° Real operating revenue/population; 3° Gross capital expenditure/population; 4° Outstanding debt/population; 5° Overall operating grant/population. 6° Personnel expenditure/actual operating expenditure; 7° Actual operating expenditure and annual capital repayment of debt/actual operating revenue; 8° Gross capital expenditure/actual operating revenue; 9° Outstanding…

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Article D3661-16 of the French General Code of Local Authorities

November 4, 2023

I.-For the application of Article D. 3661-15 : a) The population to be taken into account is the sum of the total populations, municipal and counted separately, of the member municipalities of the Lyon metropolitan authority, as resulting from the last known census on the date of production of the budget documents; b) Actual operating expenditure means all expenditure for the financial year resulting in actual movements. However, for the…

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75001, Paris France
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75001, Paris France
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