Since the law of March 2, 1982, which removed the prefect’s supervision, the budgetary acts of local authorities are administrative acts subject to specific control, entrusted at the regional level to specific jurisdictions, the regional and territorial chambers of accounts (CRTC), dependent on the Court of Auditors. There are 13 CRTC in mainland France and 10 overseas.
Budget control is provided for in four cases, as explained by the Vie-Publique website: when the budget is not adopted within the legally prescribed timeframe (April 15th of each year or April 30th in election years), when the budget is not adopted with a real balance, when there is a deficit in the statement of accounts, and finally in case of omission or insufficient credits corresponding to mandatory expenses (expenses provided for by law or resulting from a court decision or contractual commitment). In these four cases, the CRTC is notified by the prefect, the public accountant of the community, or a third party with an interest (for example, a creditor unpaid by the community). Within one month, the CRTC issues an opinion, a proposal, or a formal notice.
If the approved budget is not in real balance, the prefect includes additional revenue or reduces expenses. In the event of a budget not being adopted within the deadline, the prefect « settles » this budget, meaning they adopt it and make it enforceable.
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