French General Code of Local Authorities
In forceI. - Metropolises, local authorities and public establishments for inter-communal cooperation with their own tax status with more than 50,000 inhabitants shall transmit their budget documents electronically to the State representative.
This obligation to transmit by electronic means applies to the initial budget, the supplementary budget, the amending decisions and the administrative account falling within the budgetary and accounting framework defined by this code.
The budgetary documents of the arrondissement town halls of the communes of Paris, Lyon, Marseille and the territorial councils of the Aix-Marseille-Provence metropolis are not subject to this obligation.
Electronic transmission to the State representative takes place within the deadlines set by article L. 1612-8 of this code.
Budget documents are transmitted electronically in the format of the computerised budget application documents made available to the Ministry in charge of local authorities.
To transmit electronically, the local authorities referred to in the first paragraph use the computerised system for the remote transmission of budget documents used by the services of the State representative.
II. - For metropolises, the obligation to transmit by electronic means applies to documents relating to the 2017 financial year and to the administrative account relating to the 2016 financial year.
III. - For local authorities and public establishments with their own tax status with more than 50,000 inhabitants, the obligation to transmit by electronic means applies to budget documents relating to the 2020 financial year.
The population to be taken into account for the application of this article is the legal population, as derived from the latest census carried out by the National Institute for Statistics and Economic Studies.
