Each département receives a lump-sum allocation.
I. – From 2015, each département’s lump-sum allocation is equal to the amount received the previous year in respect of this allocation. For each department, with the exception of the department of Paris, this allocation is increased or reduced by the product of the difference between its population recorded in respect of the year of allocation and that recorded in respect of the year preceding the allocation by an amount of 74.02 € per inhabitant.
II. – This lump-sum allocation is reduced by an amount set by the Local Finance Committee in order to finance the increase in the lump-sum allocation mentioned in the second paragraph and, where applicable, the increase in the allocation provided for in article L. 3334-4 as well as the increases provided for in the last paragraph of articles L. 3334-6-1 and L. 3334-7. This reduction is made under the following conditions:
1° Departments whose per capita financial potential is less than 0.95 times the average per capita financial potential recorded at national level benefit from an allocation in respect of their flat-rate allocation, calculated in application of I ;
2° The lump-sum allocation for départements whose per capita financial potential is greater than or equal to 0.95 times the average per capita financial potential recorded at national level is reduced in proportion to their population and the ratio between the département’s per capita financial potential and the average per capita financial potential recorded at national level. For each département concerned, this reduction may not exceed 1% of the actual operating revenue of its main budget, as recorded in the management account for the penultimate financial year. The reduction may not exceed the amount of the flat-rate allocation calculated for the department in application of I. For the collectivity of Corsica, the metropolis of Lyon, the territorial collectivity of Guyana and the territorial collectivity of Martinique, this revenue is affected, respectively, by a coefficient of 43.44%, 55.45%, 79.82% and 81.58%.
III. – In 2019, the amount of the flat-rate allocation for the Department of Mayotte is reduced pursuant to IX of the article 81 of Law no. 2018-1317 of 28 December 2018 on finance for 2019. In 2020, the amount of the flat-rate allocation for the Department of Mayotte is reduced pursuant to the last sentence of the last paragraph of the same IX.
By way of derogation from I and II, the amount of the flat-rate allocation for the Department of Réunion calculated in 2020 is zero.
By way of derogation from I and II, the amount of the fixed-rate allocation for departments experimenting with the recentralisation of the active solidarity income mentioned in Article L. 262-2 of the Social Action and Family Code calculated in 2022 is reduced, where applicable, by the reductions in allocation to be provided for in application of Article 43 of Law No. 2021-1900 of 30 December 2021 on Finance for 2022.