Annex I

Heading 7-Economic and financial assistance

71. Loans and advances

711. First payment

1. Decision establishing the nature of the advance (loan), the conditions for granting it, the repayment terms, specifying the beneficiary and, where applicable, the provision of security.

2. Contract with amortisation schedule

>. 3. Where applicable, justification of securities.

>. 4. Where applicable, agreement between the beneficiary and the local authority (1).

712. Other payments

Statement summarising amounts already paid.

(1) In particular, with regard to the provisions of Article L. 1523-7 of the General Code of Local Authorities.

72. Grants and subsidies of any kind

721. General case

7211. First payment

1. Decision (2) specifying the beneficiary, the amount, the purpose and, where applicable, the specific terms of payment of the funds (3) as well as the conditions of granting and the charges for use.

>. 2. Where applicable, specific justification required by the decision;

>. 3. Where applicable, agreement between the beneficiary and the local authority or institution (3)

7212. Other payments

1. Where applicable, specific justification required by the decision.

2. Statement of account summarising sums already paid.

(2) For local authorities, the decision takes the form of a deliberation. It may take place when the budget is voted under the conditions defined in the second paragraph of article L. 2311-7 of the CGCT with references on the mandate to the budget establishing the beneficiary and the amount. It may also take the form of a separate resolution under the conditions set out in 1. For grants in excess of 23,000 euros (cf. article 10 of law no. 2000-321 of 12 April 2000, art. 1 of decree no. 2001-495 of 6 June 2001), the local authority provides either an individualised resolution containing the information provided for in 1, or a resolution adopted when the budget is voted accompanied by the agreement(s) entered into between the beneficiary(ies) and the local authority or institution.

In the case of Corsica, the local authority is required to provide the information provided for in 1, or a resolution adopted when the budget is voted accompanied by the agreement(s) entered into between the beneficiary(ies) and the local authority or institution. In the case of Corsica, the decision is a decree issued by the President of the Executive Council.

For public health establishments, the decision is a decree issued by the President of the Executive Council. In the case of public health establishments, the decision to grant funding is taken by the director.

(3) Agreements are only produced if the decision does not specify the specific terms and conditions for the payment of the funds.

722. Payment of aid to apprentice employers

7221. First payment

1. Where applicable, the agreement (4) concluded between the region and the Directorate General of Public Finance setting out the arrangements for managing the scheme.

> The agreement (4) concluded between the region and the Directorate General of Public Finance setting out the arrangements for managing the scheme. 2. Where applicable, the decision setting out the terms and conditions of the aid.

>. 3. Form or document establishing the employer's entitlement.

4. Statement of payments.

7222. Other payments

1. Form or document establishing the employer's entitlement.

2. Statement of payments.

(4) On the basis of this agreement, the assigning accountant delegates control of the existence of the supporting documents to the regional or departmental director of public finance.

73. Loan guarantees

731. Guarantee fund

7311. Initial allocation

1. Decision setting up the guarantee fund, specifying its endowment and defining the terms and conditions of assistance from the various bodies involved;

>. 2. Where applicable, agreement with the managing body (5).

7312. Supplementary grant

Decision to grant an additional allocation.

(5) In particular, with regard to the provisions of article L. 2253-7 or article L. 4211-1 al. 10 of the general code for local authorities.

732. Advance guarantee

1. Decision of the deliberative assembly specifying the characteristics of the guarantee, and authorising, moreover, where applicable, the executive to sign the agreement and/or the deed formalising the commitment.

2. Where applicable, agreement granting (6) the guarantee and/or agreement defining in particular the terms and conditions of assistance between the various authorities having granted their guarantee.

>. 3. Request from the lender setting out the amount of the instalment not repaid by the borrower, together with the loan amortisation schedule.

>
4. Statement of amounts due, drawn up by the lender.

(6) The conclusion of an agreement with the lender enables the local authority to negotiate the conditions for implementing the guarantee.

74. Loan subsidies

1. Decision setting the terms of the local authority's contribution, and in particular the amount of the contribution.

2. Copy of the loan contract taken out by the third party and the amortisation table.

75. Participation in the capital of companies or organisations

1. Decision of the governing body setting the terms and conditions of the equity investment.

2. Where applicable, Council of State decree or prefectoral order authorising the acquisition of a holding (7)

>. 3. Statement or certificate from the custodian or share subscription form designating the recipient of the funds and settling the expenditure.

(7) This type of document is, in certain cases, provided for by regulations, in particular articles L. 2253-1 and L. 1115-4 of the CGCT.

76. Fonds de concours

1. Decision setting out the terms and conditions of the local authority's commitment.

2. Where applicable, agreement or concurring resolutions of the other local authorities concerned (8).

3. Receipt or statement endorsed as a receipt issued by the local authority managing the assistance fund.

(8) See in particular articles L. 5214-16, L. 5215-26, L. 5216-5 of the French General Code of Local Authorities.

77. Transactions on behalf of bodies attached to the local authority

771. Reimbursement of benefits or charges (9)

Statement setting out the basis of assessment and the amount of benefits or charges for which reimbursement is requested.

(9) These are reciprocal expenditure transactions between the local authority and the body attached to the local authority.

772. Transactions on behalf of third parties

1. Decision concerning disbursements on behalf of third parties.

2. Agreement to make property available to third parties

>. 3. Justification for the purchase (see relevant headings).

78. Contributions paid by one local authority to another (10)

781. First payment

1. Where applicable, decision authorising the competent authority to enter into the agreement;

2. Where applicable (11), agreement between the local authorities concerned setting the amount of the contribution;

or

- concordant deliberations of the local authorities concerned;

or

- decision of the prefect(s) setting the amount of contributions;

or

- decision taken by the department to distribute the contributions between the local authorities concerned.

3. Collection voucher issued by the local authority receiving the contribution.

782. Other payments

Collection voucher issued by the local authority receiving the contribution.

(10) This includes contributions paid between local authorities for certain EPLE expenditure.

(11) In the case of a compulsory legal contribution (see, for example, the obligation resulting from Article L. 212-2 of the Education Code or the "fire" quotas paid to the SDIS), the accounting officer may make the payment solely on the basis of the production of the collection voucher issued by the beneficiary local authority.