CHAPTER I: Compulsory expenditure

Compulsory expenditure includes in particular:

1° The upkeep of the town hall or, if the municipality does not own one, the rental of a house or hall to take its place;

2° Office and printing costs for the municipality's service and the costs of conserving the municipal archives and the department's collection of administrative acts;

3° Functional allowances provided for in article L. 2123-20, contributions to the general social security scheme pursuant to article L. 2123-25-2, contributions to pension schemes pursuant to articles L. 2123-27 and L. 2123-28, contributions to the fund set up by article L. 1621-2 as well as the training costs of elected representatives mentioned in article L. 2123-14;

4° The remuneration of local authority employees, the related contributions and social security contributions;

4° bis Under the conditions set out in the article 88-1 of law no. 84-53 of 26 January 1984 on statutory provisions relating to the local civil service, expenditure relating to the benefits mentioned in article 9 of law no. 83-634 of 13 July 1983 on the rights and obligations of civil servants ;

5° The contribution to the budget of the Centre national de la fonction publique territoriale;

6° Salaries and other expenses of municipal and rural police personnel;

7° Personnel and equipment expenses relating to the fire and rescue service.

8° Pensions payable by the municipality when they have been duly liquidated and approved;

9° Expenditure for which it is responsible in respect of national education ;

10° Expenditure on the maintenance and construction of commercial and fishing seaports transferred to it;

11° Repealed;

12° Expenditure on communal disinfection services and communal hygiene and health services under the conditions set out in article L. 1422-1 of the Public Health Code;

13° The cost of family record books;

14° The fencing of cemeteries, their maintenance and their relocation in the cases determined by Chapter III of Title II of Book II of this Part;

15° The cost of surveys, treatments, work and checks required for mosquito control action in accordance with the article 1 of law no. 64-1246 of 16 December 1964 relating to mosquito control and article 65 of the 1975 finance law (no. 74-1129 of 30 December 1974);

16° Expenditure relating to the collective sanitation system mentioned in II of article L. 2224-8;

17° Expenditure relating to the sanitation police referred to in article L. 2213-30;

18° The costs of drawing up and maintaining alignment and levelling plans, subject to the reservation provided for in articles L. 132-5 et L. 132-15 of the town planning code;

19° The municipality's contributory share of the expenses for the renovation of the land register in the event of execution at the request of the municipal council;

20° Expenses for the maintenance of communal roads;

21° Expenses for the maintenance and conservation in good condition of works, mentioned in the article L. 151-40 of the rural and maritime fishing code;

22° Expenses resulting from the maintenance of assets other than those mentioned in 20°, transferred to the commune by application of article L. 318-2 of the town planning code;

23° Levies and contributions established by law on communal assets and revenues;

24° Expenses incurred by the application of article L. 2122-34;

25° Repealed;

26° Expenses arising from the application of article L. 622-9 du code du patrimoine ;

27° Pour les communes ou les groupements de communes dont la population est égale ou supérieure à 3 500 habitants et pour leurs établissements publics, les dotations aux amortissements des immobilisations ;

28° Pour les communes de moins de 3 500 habitants et les groupements de communes dont la population est inférieure à 3 500 habitants et pour leurs établissements, les dotations aux amortissements des subventions d'équipement versées ;

29° Allocations to provisions, in particular for risks relating to the subscription of financial products, for which the procedures for constitution, adjustment and use are determined by decree in the Conseil d'Etat;

30° Interest on debt and expenditure on repayment of the capital debt;

31° Expenditure occasioned by the application of the provisions of articles 2 and 3 of Law no. 2000-614 of 5 July 2000 relating to the reception and housing of Travellers;

32° Discharge of debts due;

33° The contribution provided for in article 6 quater of the aforementioned law no. 83-634 of 13 July 1983;

34° The withholding tax provided for in 1° of 2 of article 204 A of the General Tax Code.