#96-142Law No. 96-142 Relating to the Legislative Part of the General Code of Local Authorities
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The law LOI n° 96-142 updates and organizes the legislative framework governing local government finances and operations in France. It establishes regulations regarding the budgetary processes of local authorities, including the adoption, execution, modification, and control of budgets. Key provisions detail the procedures for managing budget deficits, the responsibilities of local executives, and the oversight role of regional financial chambers. It also includes specific rules for communes and their financial practices.
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Key Changes
- Introduces detailed protocols for budget adoption and execution for local governments.
- Clarifies the role of the state representative in managing budgets when local authorities fail to adopt their budgets on time.
- Validates certain previously made administrative decisions regarding local governance.
Obligations
What this law requires
Adopt the budget before January 1st of the fiscal year. If not adopted, transmit the budget to the State representative within 15 days after the adoption deadline.
Ensure the budget is in real equilibrium by voting both the operating section and investment section in balance, with revenues and expenses evaluated in good faith, and ensuring sufficient resources to cover capital debt repayment due during the fiscal year.
If budget is not adopted by March 31st (or April 15th in year of deliberative body renewal), the State representative must immediately refer the matter to the regional audit chamber, which has one month to issue public recommendations for budget settlement.
When regional audit chamber proposes budget equilibrium measures, the deliberative body must vote a new deliberation within one month of receiving the chamber's proposals.
If budget not adopted by March 31st deadline, the deliberative body is prohibited from adopting any budget deliberations until the State representative settles the budget, except for the corrective deliberation and specific applications under Article L. 1612-12.