French General Code of Local Authorities
In forceA. - The report provided for in Article L. 4312-1 includes the following information:
1° The budgetary guidelines envisaged by the region relating to projected changes in expenditure and revenue, both operating and investment. In particular, the development assumptions used to construct the draft budget are specified, particularly with regard to financial assistance, taxation, pricing and subsidies, as well as the main developments relating to the financial relations between the region and the grouping of which it is a member.
2° A presentation of multi-year commitments, in particular the guidelines envisaged in terms of investment programming including a forecast of expenditure and revenue.
3° Information relating to the structure and management of the outstanding debt contracted and the outlook for the draft budget. In particular, they present the profile of the outstanding debt targeted by the local authority for the end of the financial year to which the draft budget relates.
The guidelines referred to in 1°, 2° and 3° must make it possible to assess the forecast changes in the level of gross savings, net savings and debt at the end of the financial year to which the draft budget relates.
B. - The report provided for in the third paragraph of Article L. 4312-1, presented by the president of the regional council to the deliberative assembly, includes, in respect of the current financial year, or, where applicable, the last known financial year, information relating to:
1° The structure of the workforce;
2° Staff expenditure including, in particular, elements on remuneration such as index-linked salaries, allowance schemes, new index-linked bonuses, paid overtime and benefits in kind;
3° Effective working hours in the region.
It also presents the forecast changes in the structure of staff numbers and staff costs for the financial year to which the draft budget relates.
This report may detail the region's forward-looking human resources management approach.
This report may be based on the information contained in the report on the state of the local authority provided for in the tenth paragraph of Article 33 of Act no. 84-53 du 26 janvier 1984 portant dispositions statutaires relatives à la fonction publique territoriale.
C. - The report provided for in article L. 4312-1 is made available to the public at the regional headquarters and in the departments of the region, within fifteen days of the budgetary orientation debate being held. The public is notified of the availability of these documents by any means.
