French General Code of Local Authorities
In forceThe purpose of the fund for financing and managing the individual right to training of local elected representatives is to manage the individual right to training provided for by articles L. 2123-12-1, L. 3123-10-1, L. 4135-10-1, L. 7125-12-1, L. 7227-12-1 and the article L. 121-37-1 of the New Caledonian Municipal Code.
This fund is fed by a compulsory contribution deducted from the gross amount of the functional allowances paid to the members of the councils of the communes, the public establishments for inter-communal cooperation with their own tax status, the départements, the regions and the territorial authorities of French Guiana and Martinique.
The local authorities and public establishments for inter-municipal cooperation with their own tax status mentioned in the second paragraph deduct the contribution due in respect of the individual right to training from the functional allowances of local elected representatives and pay it by inter-bank transfer to an account opened in the books of the Caisse des dépôts et consignations.
The contributions deducted in advance are paid by the local authorities and public establishments for inter-communal cooperation with their own tax status mentioned in the second paragraph at the same time as the functional allowances to which they relate.
Where the annual amount of contributions for the last known financial year exceeds €3,500, the contributions are credited to the account of the Caisse des dépôts et consignations no later than the 15th of the month following the calendar month in respect of which the contributions were deducted in advance.
Where the annual amount of contributions for the last known financial year is between €500 and €3,500, the contributions are credited to the account of the Caisse des dépôts et consignations no later than the 15th of the month following the calendar quarter in respect of which the contributions were deducted in advance.
Where the annual amount of contributions for the last known financial year is less than €500, the contributions are credited to the account of the Caisse des Dépôts et Consignations no later than 31 January following the calendar year in respect of which the contributions were deducted in advance.
Where the local authority or consortium or the Caisse des Dépôts et Consignations When the local authority or public establishment for inter-municipal cooperation with its own tax status has not paid any contributions the previous year, Caisse des Dépôts et Consignations decides on the frequency of payment, taking into account the forecast contributions for the year in question.
The Caisse des Dépôts et Consignations decides on the frequency of payment, taking into account the forecast contributions for the year in question. Each year, Caisse des dépôts et consignations informs the local authorities and the public establishments for inter-municipal cooperation with their own tax status of the frequency applicable to them.
