French Business Law - French Legislation

Article D6361-15 of the French General Code of Local Authorities

November 4, 2023

I. – For the application of article D. 6361-14: a) The population to be taken into account is the total population of the local authority as it results from the last known census on the date of production of the budget documents; b) Actual operating expenditure refers to all expenditure for the financial year resulting in real movements. However, for the application of 1°, expenditure corresponding to direct labour transferred…

Article D6361-16 of the French General Code of Local Authorities

November 4, 2023

The statements annexed to the budget documents pursuant to article L. 6361-11 are as follows: I. – Statements annexed 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°…

Article D6361-17 of the French General Code of Local Authorities

November 4, 2023

The audited accounts referred to in Article L. 2313-1-1 shall be certified by an auditor for bodies subject to the obligation to certify their accounts and by the chairman of the body in question for bodies not subject to such an obligation.

Article D6361-18 of the French General Code of Local Authorities

November 4, 2023

For the application of article L. 2313-1, the budget documents of the caisses des écoles remain filed at the head office of the public establishment. For local authority school funds, budget documents are presented under the conditions defined in articles L. 2313-1, D. 6361-16 and D. 6361-17.

Article D6362-1 of the French General Code of Local Authorities

November 4, 2023

The representative of the State communicates to the president of the territorial council: 1° A statement indicating the forecast amount of the net bases of each of the four direct local taxes and the household waste removal tax chargeable to the municipality, the net tax rates adopted by the municipality the previous year, the average reference rates at national and departmental level, as well as the ceiling rates which are…

Article D6362-2 of the French General Code of Local Authorities

November 4, 2023

When a budgetary decision or an administrative account is referred to the territorial audit chamber by the representative of the State, the period within which it may formulate proposals shall run from receipt at the registry of all the documents required to be produced, depending on the case, by articles D. 6362-9, D. 6362-12, D. 6362-15, D. 6362-16 and D. 6362-19. These provisions apply when the Chamber receives a request…

Article D6362-3 of the French General Code of Local Authorities

November 4, 2023

The territorial audit chamber formulates its proposals for the settlement of the budget in a reasoned opinion notified to the State representative, on the one hand, and to the local authority or its public establishment concerned, on the other.

Article D6362-4 of the French General Code of Local Authorities

November 4, 2023

When the referral to the territorial audit chamber has the effect of suspending the implementation of a budget until the end of the procedure, under the conditions set out in Article LO 6362-8, the State representative shall directly inform the accounting officer concerned of this referral.

Article D6362-5 of the French General Code of Local Authorities

November 4, 2023

The decision by which the State representative settles the budget and makes it enforceable is sent, within twenty days of notification of the opinion of the territorial audit chamber, to the local authority or its public establishment concerned and to its accounting officer, on the one hand, and to the chamber, on the other.

Article D6362-6 of the French General Code of Local Authorities

November 4, 2023

When the president of the territorial audit chamber finds that the wording of an opinion or decision is marred by a material error or omission, he may, by decision taken after receiving the assent of the public prosecutor, make the necessary rectifications.The notification of this decision replaces the notification of the opinion or decision subject to rectification and has the same effects.

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Regulatory part

Article D6361-15 of the French General Code of Local Authorities

Article D6361-16 of the French General Code of Local Authorities

Article D6361-17 of the French General Code of Local Authorities

Article D6361-18 of the French General Code of Local Authorities

Article D6362-1 of the French General Code of Local Authorities

Article D6362-2 of the French General Code of Local Authorities

Article D6362-3 of the French General Code of Local Authorities

Article D6362-4 of the French General Code of Local Authorities

Article D6362-5 of the French General Code of Local Authorities

Article D6362-6 of the French General Code of Local Authorities

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