French General Code of Local Authorities
In forceIn the event that the budget of a territorial authority has not been adopted before 1 January of the financial year to which it applies, the executive of the territorial authority is entitled, until the adoption of this budget, to levy revenue and to commit, liquidate and mandate expenditure in the operating section within the limit of that entered in the budget for the previous year.
It is entitled to mandate expenditure relating to the capital repayment of annual debt instalments falling due before the budget is voted.
In addition, until the adoption of the budget or until 15 April, in the absence of adoption of the budget before that date, the executive of the local authority may, with the authorisation of the deliberative body, commit, liquidate and mandate investment expenditure, up to a limit of one quarter of the appropriations opened in the budget for the previous financial year, not including appropriations relating to repayment of the debt.
The authorisation referred to in the above paragraph specifies the amount and allocation of the appropriations.
For expenditure of a multiannual nature included in a programme or commitment authorisation voted on in previous financial years, the executive may settle and mandate them within the limit of the payment appropriations provided for in respect of the financial year by the deliberation opening the programme or commitment authorisation.
The corresponding appropriations referred to in the above paragraphs are entered in the budget when it is adopted. The accounting officer is entitled to pay the mandates and recover the revenue vouchers issued under the above conditions.
This article applies to the regions, subject to the provisions of Article L. 4312-6.
