French General Code of Local Authorities
In forceAs from the referral to the territorial audit chamber and until the end of the procedure provided for in article
LO 6262-4, the Territorial Council may not vote on budgetary matters, except for the deliberation provided for in the second paragraph of the same Article LO 6262-4 and for the application of Article
LO 6262-10.
When the local authority's budget has been settled and made enforceable by the representative of the State, the supplementary budgets relating to the same financial year are forwarded by the representative of the State to the territorial audit chamber. In addition, the vote of the deliberative body on the administrative account provided for in article LO 6262-10 takes place before the vote on the initial budget for the following financial year. When the administrative account adopted under the above-mentioned 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 forwarded to the territorial audit chamber by the State representative.
If the procedure defined in the previous paragraph is applied, the dates set out in the first paragraph of article
LO 6262-2for 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 LO 6262-10 is brought back to 1st May.
