French General Code of Local Authorities
In forceExpenditure by the departmental or territorial fire and rescue service includes in particular:
1° Expenditure on the organisation and running of the service;
2° Repayment of loans and costs ancillary to these operations;
3° Expenditure relating to personnel and various allowances provided for by the regulations in force, in particular expenditure relating to the application of article L. 1424-41, the costs of legal assistance, subsidies or guarantees granted to social works committees and, where applicable, to associations whose purpose is useful to the fire and rescue services;
4° Expenditure relating to volunteer firefighters belonging to the departmental fire brigade;
5° The costs of purchasing, hiring and maintaining fire and rescue equipment and their accessories ;
6° Expenditure on the acquisition or construction of premises allocated to the fire and rescue services or, failing that, the rent, rental charges and administrative management costs of these premises;
7° The cost of equipping, maintaining and operating premises allocated to the fire and rescue services;
8° Expenditure on the acquisition, rental, management and maintenance by the departmental or territorial service of equipment likely to be made available to communes and public establishments for inter-communal cooperation that have a fire brigade;
9° Depreciation of movable and immovable assets other than land and intangible fixed assets;
10° Provisions for risks and charges and for depreciation;
11° Other orderly transactions;
12° Expenditure relating to the allocation de vétérance, and, where applicable, training costs for volunteer firefighters reporting to a local fire and rescue service;
13° Where applicable, the reimbursement, to communes and public establishments for inter-communal cooperation with jurisdiction over fire and rescue, of expenditure incurred during their interventions, in application of directives from the departmental or territorial service.
