CHAPTER II: Adoption and implementation of budgets

Articles in this section · 21

L1612-1L1612-2L1612-3L1612-4L1612-5L1612-6L1612-7L1612-8L1612-9L1612-10L1612-11L1612-12L1612-13L1612-14L1612-15L1612-16L1612-17L1612-18L1612-19L1612-19-1L1612-20

Article L1612-9

French General Code of Local AuthoritiesIn force
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Updated 8 Nov 2023

From the time the matter is referred to the Regional Audit Chamber and until the procedure provided for in Article L. 1612-5 has been completed, the deliberative body may not take a decision on budgetary matters, except for the decision provided for in the second paragraph of Article

L. 1612-5

and for the application of article

L. 1612-12

.

When the budget of a territorial authority has been settled and made enforceable by the representative of the State in the department, the supplementary budgets relating to the same financial year are forwarded by the representative of the State to the regional audit chamber. In addition, the deliberative body's vote on the administrative account provided for in article L. 1612-12 takes place before the vote on the initial budget for the following financial year. When the administrative account adopted under the above conditions shows a deficit in the implementation of the budget, this deficit is carried forward to the initial budget for the following financial year. This initial budget is sent to the regional audit chamber by the representative of the State in the department.

If the procedure defined in the above paragraph is applied, the dates set in the first paragraph of article

L. 1612-2

for the adoption of the primary budget are postponed to 1st June and 15th June respectively. In this case, the deadline for the transmission of the accounting officer's management report provided for in article L. 1612-12 is brought back to 1st May.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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