CHAPTER III: Expenditure

Articles in this section · 5

L71-113-1L71-113-2L71-113-3L71-113-4L71-113-5

Article L71-113-3

French General Code of Local AuthoritiesIn force
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Updated 6 Nov 2023

The following are compulsory for the local authority:

1° Expenditure relating to the running of the deliberative bodies and the upkeep of the local authority's hotel;

2° Expenditure relating to the function allowances provided for in articles L. 7125-17 to L. 7125-20 and to the training costs mentioned in article L. 7125-14 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. 7125-27and to the pension schemes for elected representatives pursuant to articles L. 7125-28 to L. 7125-31;

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

5° The remuneration of local authority staff;

6° Under the conditions set out in 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 services mentioned in article 9 of law no. 83-634 of 13 July 1983 on the rights and obligations of civil servants;

7° Interest on the debt and expenditure on repaying the capital debt ;

8° Expenditure for which the local authority is responsible in terms of national education;

9° The local authority's contribution to the operating expenditure of the national institutes for higher education and teaching ;

10° Expenditure relating to the organisation of school transport;

11° Expenditure relating to social action, health and integration for which the local authority is responsible;

12° Expenditure relating to the personalised autonomy allowance ;

13° The costs of the departmental epizootics service;

14° Participation in the departmental fire and rescue service;

15° Expenditure resulting from the maintenance of property transferred to the community by application of l'article L. 318-2 of the town planning code;

16° Expenditure on the maintenance and construction of commercial and fishing seaports;

17° Expenditure on the maintenance and construction of the local authority's roads;

18° Payment of debts due ;

19° Depreciation charges;

20° Allocations to provisions;

21° Reversal of capital grants received;

22° Withholding tax provided for in 1° of 2 of Article 204 A of the General Tax Code.

A decree determines the terms of application of 19°, 20° and 21°.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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15+ Years In Corporate Practice

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