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Unformatted text preview: ugh various methods, e.g. majority vote, mixed majority/proportional vote in respect of the
municipal councils of the communes, depending on size, majority votes with respect to the county council in the
departments, and a proportional vote in the case of the regional councils; ♦ the executive body is elected within the deliberative assemblies, i.e. the mayor and assistants in the communes, the
president of the county council or the regional council and the vice-presidents in the departments and regions, respectively.
The region also elects an economic and social council. 3.4. The acts of decentralized authorities are controlled ex post
♦ The acts of various authorities have been controlled ex post since 1982. ♦ As soon as they are adopted, the acts of the authorities are submitted to a representative of the State, i.e. the prefect of the
department or region, as the case may be, who may have recourse to the administrative tribunal or the Chambre Régionale
des Comptes (CRC). Except for specific cases, the act remains in force until such time as it is cancelled. ♦ Budgetary acts are subject to specific constraints (Gilbert and Guengant 2001b). ♦ First, they must comply with common presentation rules that tend to be aligned with private accounting rules (reforms have
been undertaken recently). ♦ Local budgets are presented in the form of general budgets and subsidiary and autonomous budgets in the case of specific
public services. ♦ The operating section budget records as expenditures all operations pertaining to the authority’s current needs, e.g.
salaries, maintenance expenses, supplies and operating expenses, and financial expenses such as interest on borrowings
and self-financing. It records as revenues operating allocations and other transfers received, fees for services provided, the
proceeds from local taxes, proceeds from State property, and various own resources. ♦ The investment section records capital-related operations; as expenditures, acquisitions of movables and immovables,
capital-construction projects and the repayment of capital on borrowings; as revenues, gross savings, borrowings, and
subsidies and allocations for amenities received, in particular, from the State. ♦ The budget must be voted in principle prior to January 1 of each year and, in fact, prior to March 31. ♦ In must be voted in “real” balance. In other words, the balance of the operating section must be sufficient to allow the
authority to cover the repayment of capital on borrowings for the fiscal year (cf. infra “Borrowings and debt”). ♦ Budgetary acts are controlled ex post. In order to be binding, the budgets must be submitted to the prefect, who may refer
them to the CRC. In small communes with fewer than 200 inhabitants, the prefect directly regularizes the accounts. The
CRC, which is made up of independent magistrates, monitors the accounts, usually by reference to the prefecture, in four
instances only: voting on the budget beyond the...
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