CHAPTER I: Compulsory expenditure

The following are compulsory for the department:

1° Expenditure relating to the operation of the deliberative bodies and the upkeep of the departmental building;

2° Expenditure relating to the functional allowances provided for in articles L. 3123-15 to L. 3123-18 and the training costs for elected representatives referred to in article L. 3123-12 as well as contributions to the fund set up by article L. 1621-2 ;

3° Contributions to the general social security scheme pursuant to Article L. 3123-20-2 and contributions to the pension schemes for elected representatives pursuant to Articles L. 3123-22 à L. 3123-24;

4° The contribution to the Centre national de la fonction publique territoriale;

5° The remuneration of departmental staff, related contributions and social security contributions;

5° bis Under the conditions provided for in Article 88-1 of the loi n° 84-53 du 26 janvier 1984 portant dispositions statutaires relatives à la fonction publique territoriale, les dépenses afférentes aux prestations mentionnées à l'article 9 de la loi n° 83-634 du 13 juillet 1983 portant droits et obligations des fonctionnaires;

6° Interest on the debt;

7° Operating expenses for colleges ;

8° The department's contribution to the operating expenses of the higher national institutes of professorship and education;

9° (Repealed);

10° Expenditure relating to social action, health and integration borne by the department;

10° bis Expenditure relating to the personalised autonomy allowance;

11° The costs of the departmental epizootics service;

12° Participation in the departmental or territorial fire and rescue service;

13° Expenditure resulting from the maintenance of property transferred to the department by application of the provisions of article L. 318-2 of the town planning code;

14° Expenditure on the construction and major repairs of colleges;

15° Expenditure on the maintenance and construction of commercial and fishing seaports;

16° Expenditure on the maintenance and construction of departmental roads;

17° Expenditure on the repayment of capital debt;

18° Debts due.

19° Depreciation charges;

20° Charges to provisions, in particular for risks relating to the subscription of financial products;

21° The write-back of equipment subsidies received;

22° The contribution provided for in Article 6 quater of the aforementioned Law No. 83-634 of 13 July 1983;

23° The withholding tax provided for in 1° of 2 of Article 204 A of the General Tax Code.

A decree shall determine the terms of application of the provisions of 19°, 20° and 21°.