Annex I

Heading 3-Expenses relating to the performance of elective or representative duties

31. Allowances

311. Functional allowance of a local elected representative

3111. First payment

1. Deliberation setting the conditions for granting the allowance and its amount (1).

2. Delegation order, where applicable

>. 3. Documents required for subsequent payments.

(1) This document is not required for mayors' allowances automatically set at the ceiling rate.

3112. Subsequent payments

Statement of settlement specifying:

- the gross amount of compensation;

- the amount of allowances subject to deductions, the rates and amounts of these deductions;

- the basis, rate and amount of the withholding tax provided for in 1° of 2 of Article 204 A of the General Tax Code;

- the net amount paid.

312. Indemnity of a member of the regional economic and social council

3121. First payment

1. Deliberation fixing the amount of the allowance and the conditions of its modulation.

2. Delegation order, where applicable

. 3. Documents required for subsequent payments.

3122. Subsequent payments

1. Statement of settlement specifying the gross amount of compensation, the amount of deductions, the net amount paid.

2. Specific document(s) required by the resolution.

313. Indemnities of the chairman, vice-chairman or members of the syndicate of a homeowners' association

1. Deliberation by the meeting of owners fixing the principle and the amount.

2. Statement of account.

314. Representation expenses (2)

1. Deliberation specifying the maximum amount and the nature of the expenses covered or the lump sum allocated to the elected representative.

2. Where the allowance is not paid as a lump sum:

- invoices;

- statement of utilisation of appropriations.

(2) The governing body may:

either - either introduce a lump sum payment not subject to the production of receipts for expenses incurred;

or - or set up an endowment allowing expenses to be paid directly by the local authority itself or reimbursed, where appropriate in the form of a lump sum, for duly substantiated entertainment expenses incurred. In these cases, a statement of appropriation consumption is used to monitor the use of the appropriation voted by the governing body.

315. Social security charges

Statement showing in particular the basis, rate and amount of charges to be paid,

or

Statement of adjustment following an inspection,

or

For the reimbursement to an elected official of an overpayment:

- a decision specifying the purpose of the reimbursement;

a statement of account. - statement of account.

32. Reimbursement of expenses (3)

(3) Expenses paid directly by the local authority to service providers come under heading 4.

321. Expenses for the execution of a special mandate

3211. General document

Deliberation granting a special mandate.

3212. Specific documents

1. Travel and mission expenses:

- where applicable, deliberation;

- statement of expenses.

2. Personal assistance and other expenses.

- if applicable (4), deliberation;

- statement of expenses.

(4) If the decision granting the special mandate has not decided that these expenses are to be paid.

322. Travel and mission expenses

Statement of expenses (see Annex A to this list).

323. Travel and transport allowances for representatives of homeowners' associations

. 1. Decision of the board of directors setting the conditions for payment of allowances and expenses.

2. Statement of expenses.

3. Where applicable (5), supporting documents.

(5) Where the mileage allowances to compensate for transport costs are not those laid down for civil servants.

324. Travel and mission expenses for administrators of EPS and EPSMS

Documents provided for case g) of heading 22512.

325. Exceptional aid and relief expenditure

1. Deliberation deciding on the reimbursement of assistance or rescue expenses incurred by the elected official.

2. Supporting documents.

326. Personal assistance expenses

1. Deliberation setting the conditions of entitlement to reimbursement.

2. Depending on the case, statement of expenses or statement of settlement.

327. Specific expenses for disabled elected representatives

Statement of expenses specifying the expenses incurred monthly.

328. Reimbursement of expenses incurred by elected representatives in their defence

. 1. Deliberation authorising the payment of expenses or, in the event of compensation, setting the amount thereof.

2. Invoices or fee notes or statement of compensation.

33. Other expenses

331. Compensation for loss of income

Statement specifying the reason for the loss of income, the number of hours compensated and the total number of hours compensated in respect of either the calendar year or the term of office (6).

(6) In respect of the term of office for training leave

. 332. Accidents sustained in the performance of duties

1. Certificate of reimbursement

>. 2. Statement of expenses, invoices

. 333. Payment of training costs incurred by elected representatives (7).

3331. Compensation

1. Deliberation authorising the payment of training costs incurred by the elected representative.

2. Statement of account

>. 3. Invoice.

3332. Travel expenses

Documents provided for under heading 322 or 323 as appropriate.

(7) Expenses paid directly to a service provider fall under heading 4.