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Article L2311-1 of the French General Code of Local Authorities

The commune’s budget is the act by which the commune’s annual revenue and expenditure are forecast and authorised.

The commune’s budget is drawn up in an operating section and an investment section, both in revenue and expenditure.

The commune’s budget is divided into chapters and articles under conditions that are determined by decree.

Original in French 🇫🇷
Article L2311-1

Le budget de la commune est l’acte par lequel sont prévues et autorisées les recettes et les dépenses annuelles de la commune.

Le budget de la commune est établi en section de fonctionnement et section d’investissement, tant en recettes qu’en dépenses.

Le budget de la commune est divisé en chapitres et articles dans les conditions qui sont déterminées par décret.

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