Section 5 - Multi-year impact study of operating expenditure linked to exceptional investment operations

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D1611-35

Article D1611-35

French General Code of Local AuthoritiesIn force
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Updated 5 Nov 2023

In application of article L. 1611-9, the multi-annual impact study on operating expenditure is drawn up for all exceptional investment projects. This study is attached to the presentation of the exceptional investment operation project to the deliberative assembly, which may take place at the time of the budgetary orientation debate or the vote on a budgetary decision or at the time of a request for financing.

The multi-annual impact study on operating expenditure is mandatory for any investment operation project for which the total forecast expenditure exceeds the following thresholds:

1° For communes and inter-communal cooperation establishments with a population of less than 5,000, the threshold is set at 150% of actual operating revenue;

2° For communes and inter-communal cooperation establishments with a population of between 5,000 and 14,999, the threshold is set at 100% of actual operating revenue;

3° For municipalities and establishments for inter-municipal cooperation with a population of between 15,000 and 49,999 inhabitants, the threshold is set at 75% of actual operating revenue;

4° For municipalities and establishments for inter-municipal cooperation with a population of between 50,000 and 400,000 inhabitants, the threshold is set at 50% of actual operating revenue or 50 million euros ;

5° For communes and establishments for inter-communal cooperation with a population in excess of 400,000, the threshold is set at 25% of actual operating revenue or 100 million euros;

6° For départements, the threshold is set at 25% of actual operating revenue or 100 million euros ;

7° For the regions, the territorial authority of French Guiana, the territorial authority of Martinique and local authorities with special status within the meaning of Article 72 of the Constitution, the threshold is set at 25% of actual operating revenue or €200 million.

The public establishments defined in Books IV, V, VI and VII of Part Five apply the provisions corresponding to the threshold of the local authority member of the public establishment with the largest population.

The population to be taken into account for the application of this article is the legal population, as derived from the most recent census carried out by the National Institute of Statistics and Economic Studies.

The actual operating revenues taken into account for the calculation of the threshold are those for the financial year.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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