French General Code of Local Authorities
In forceIf the budget is not adopted before 31 March of the financial year to which it applies or before 15 April of the year of the renewal of the Territorial Council, the State representative immediately refers the matter to the Territorial Audit Chamber which, within one month and by means of a public opinion, makes proposals for the settlement of the budget. The State representative settles the budget and makes it enforceable. If the representative of the State departs from the proposals of the territorial audit chamber, he/she shall give explicit reasons for his/her decision.
From the time the matter is referred to the territorial audit chamber and until the budget is settled by the representative of the State, the territorial council may not adopt any deliberations on the budget for the current financial year.
These provisions do not apply when the failure to adopt results from the territorial council not being notified by 15 March of information that is essential for drawing up the budget. The list of this information is set by decree. In this case, the Territorial Council has fifteen days from this communication to adopt the budget.
