Annex I

Heading 1-General administration

10. Consignment and financial investment of certain funds

101. Consignment

Agreement or court decision having the force of res judicata (1) or, where applicable, consignment decision by the authorising officer.

(1) Only the creditor's acceptance of the deposit has the effects of a payment. Otherwise, the deposit takes the place of payment for the debtor, but does not constitute payment for the creditor who has not been satisfied.

102. Financial investment of certain funds

1. Where applicable, decision specifying the origin of the funds, the amount of the subscription, the investment period and the nature of the securities subscribed.

2. Where applicable, transaction statement showing the purchase commission.

11. Expenditure on behalf of third parties on co-owned, insalubrious or ruinous buildings (2)

1. Substitution decision.

2. Certificate of default drawn up by the co-ownership manager specifying in particular the date of the minutes of the general meeting and a summary of unpaid amounts for each co-owner.

(2) Article L. 1331-29 III and articles R. 1331-6 to R. 1331-8 of the Public Health Code for insalubrity; article L. 511-2 IV and articles R. 511-8 to R. 511-10 of the Construction and Housing Code (CCH) for peril, articles L. 129-2 and R. 129-7 of the CCH for common facilities in collective buildings.

12. Transfer of surpluses from ancillary budgets (3)

Deliberation to allocate income.

(3) This item only concerns local public establishments whose statutes or texts relating to the financial regime institute this expenditure.

13. Reduction of receivables and admission of bad debts

131. Repayment of overpayments by the local authority

Statement of settlement drawn up by the authorising officer indicating the nature of the revenue, the amount to be repaid and the reasons for the repayment.

132. Cancellation or reduction of revenue

Statement specifying, for each title, the error committed.

133. Admissions of bad debts (4)

1. Decision (5).

2. Statement specifying the amount admitted for each security.

(4) Documents 1 and 2 may either be the subject of a specific decision or be replaced by a list of receivables written off appended to the administrative account. In the case of a PSE, the decision is taken by its Director. (5) The decision may be formalised by the signature of the order form when the authorising officer has budgetary authority (PSE).

14. Payment of legal fees

141. Common document

Where applicable, decision of the deliberative assembly (6).

(6) Where costs and fees are not fixed under a regulated tariff.

142. Specific documents

1421. For notaries' fees

Memorandum or statement of costs submitted by the notary.

1422. For bailiff and expert fees

. Judgment awarding costs or enforceable statement of costs

or

Tax order or statement of costs and/or contract with bailiff and/or memorandum.

1423. For legacies (reimbursement to the executor)

Notarial deed containing disbursements.

15. Payment on court orders

151. Payment on court decisions

1511. Judicial decisions handed down by administrative or civil courts

1. Copy of enforceable (8) court decision (7) or, where applicable, decision to discontinue proceedings or settlement.

>. 2. Where applicable, a statement of account referring to the court decision.

(7) Including non-contentious decisions such as provisions for investigating commissioners in connection with the opening of a public enquiry (article R.123-27 of the Environment Code).

In the event that the administrative court decision (bearing the executory formula) does not show the clerk's note relating to certification, only the acknowledgement of receipt issued by the court as part of the Télérecours procedure can validly make up for this omission. In this case, the decision must be accompanied by this acknowledgement of receipt. (8) Decision enforceable as soon as it is notified in the case of a decision rendered by an administrative court or enforceable as soon as it has become res judicata in the case of a decision rendered by a judicial court.

1512. Astreinte

Judicial decision liquidating an astreinte to which the local authority has been ordered by a previous judicial decision.

1513. Exercise by a taxpayer of actions belonging to local authorities and public establishments for inter-municipal cooperation

15131. Action on behalf of the local authority

. 1. Authorisation from the administrative court

>. 2. Statement of pleading fees

>. 3. Copy of enforceable court decision

>. 4. Where applicable, a taxed statement of costs.

5. Where applicable, acquiescence or settlement decision

>. 6. Memorandum from the taxpayer

>. 7. Decision of the decision-making body examining the taxpayer's statement of case.

15132. On behalf of a commune section

1. Authorisation from the syndicate commission or the representative of the State in the department.

2. Documents required under 2), 3), 4), 5), 6), 7) of heading 15131.

152. Payment of legal costs

1521. Payment of costs orders

1. Copy of court decision

. 2. Enforceable statement of costs,

or

Tax order issued by the president of the court or the magistrate delegated for this purpose or the president of the litigation section of the Conseil d'Etat.

1522. Payment of irreducible costs

Copy of the court decision ordering the local authority to pay irreducible costs.

16. Loan repayments and costs

161. Repayment of loans taken out with lenders

1611. First repayment

1. Loan agreement

. 2. Amortisation schedule, where applicable (9)

>. 3. Due date or direct debit notice (10).

1612. Subsequent instalments

1. Where applicable (11), updated amortisation table.

2. Due date or direct debit notice (10).

(9) This document does not need to be provided if the financial characteristics of the loan do not allow the amortisation table to be produced when the contract is signed.

(10) The notice of direct debit must be produced if the automatic debit procedure is used.

(11) A new amortisation table must be produced to the accountant when the variation in the rate has an impact on the capital repayment schedule or the residual term of the loan (example: loan with adjustable term).

162. Early repayment of loans

1621. Repayment in full

. 1. Repayment decision.

2. Where applicable, statement of liquidation of sums due produced by the lender.

1622. Partial repayment

1. Repayment decision

. 2. New amortisation schedule

>. 3. For any instalments following partial repayment, documents required under headings 1611 or 1612.

163 Repayment of loans issued directly by the local authority (12)

1. Summary statement drawn up, where applicable, by the financial institution.

2. Where applicable, financial service contract.

(12) In the case of payment of prescribed coupons: Decision of the deliberative assembly and summary statement of prescribed coupons (excluding EPS).

17. Taxes and duties (13)

17. 171 Taxes, stamp duties and registration fees

1. Warning or statement of assessment of duties, drawn up by the tax authorities or any authorised financial administration.

2. If the rating has not been transferred, a certificate from the authorising officer.

172. Vehicle taxes

1721. Vehicle registration document

Notice or statement of settlement of duties from the creditor department or reference of the order to purchase the vehicle when the registration document has been paid for by the supplier.

173 Indirect taxes, miscellaneous fees

Warning or copy of the statement of duties or declaration sent to the Public Finance Departments.

(13) Supporting documents required for the payment of taxes due on remuneration are dealt with under heading 2 "Staff costs".

174. Transcription and mortgage registration fees

1. Printed requests for information or copies of documents:

- information relating to mortgage documents drawn up before 1 January 1956 (forms 3230 SD or 3231SD);

>Information relating to mortgage documents drawn up before 1 January 1956 (forms 3230 SD or 3231SD) - information relating to mortgage documentation issued after 1 January 1956 (printed forms 3233 SD or 3236SD or 3240 SD);

2. Forms for land registration formalities other than requests for information or copies of documents:

- deeds to be published (form 3265-SD "publication form") such as sales or constitutions of easements for example;

- registration forms for liens and mortgages (forms 3267-P-SD "bordereau d'inscription hypothécaire à plan", 3267-C-SD "bordereau d'inscription hypothécaire à cadres" and 3267-R-SD); "bordereau d'inscription hypothécaire [renouvellement]");

- any other document to be published in the real estate file that does not require the use of one of the aforementioned forms, such as mortgage releases for example.

18. Settlement and cancellation of debt

181 Settlement (14)

1. Decision of the deliberative assembly authorising the settlement, except for EPS.

2. Settlement contract.

(14) Settlement in the context of public contracts is dealt with under heading 425.

182. Repayment of debt

Decision of the deliberative assembly, the executive authority (15) or the director for PSEs authorising the remission of the debt.

(15) For example, the President of the Conseil Départemental, in the case of the RSA, in accordance with article L.262-46 of the CASF.