The budget is an important act in the life of a municipality, it determines the main lines of decision-making.

It is a legal act of financial forecasting and authorisation voted by the deliberative assembly.

The preparation of the budget is within the responsibility of the mayor and is provided by the financial services of the community. It requires an assessment of expenditure and revenue. It can change over the course of the year through an additional budget or an amending decision. In addition, ancillary budgets trace the financial flows of particular services (e.g. the creation of a subdivision).


The budget structure has different parts: the operating section and the investment section, each of which consists of an expenditure column and a revenue column. Within each column, there are chapters corresponding to each type of expenditure or recipe, these chapters being themselves divided into articles.

The operating section includes :

  • All expenses necessary for the operation of the community (general expenses, personnel, day-to-day management, debt interest, depreciation allowances, provisions);
  • All revenues that the community can collect from transfers of expenses, services, government endowments, taxes and possibly repossessions on provisions and depreciation that the community has been able to make. These include the proceeds of the four major local direct taxes, the overall operating allocation (GD) and the general decentralisation endowment (DGD).

The investment section includes :

  • Expenses: debt repayment and community capital expenses (work in progress, operations on behalf of third parties, etc.);
  • in revenue: government borrowing, endowments and grants. There is also a recipe of a particular kind, self-financing, which is actually the surplus balance of the operating section.


There are five of these principles and are subject to control by the prefect, in conjunction with the Regional Chamber of Auditors (CRC) in the context of what is known as budgetary control.

The principle of annuality requires :

  • The budget be set for a 12-month period from January 1 to December 31;
  • each community adopts its budget for the following year by January 1, but is given a statutory deadline until April 15 of the year in which the budget applies, or until April 30, the years of renewal of local assemblies.

The real balance rule implies a balance between community revenues and expenditures, as well as between the different parts of the budget (operating and investment sections).

The principle of unity assumes that all revenues and expenditures are contained in a single budget document, the overall budget of the community. However, other budgets, known as annexes, can be added to the general budget to track the activity of certain services. Thus the budget of the social action centre is attached to the general budget of the municipality. Industrial and commercial public services run directly by the municipalities must be included in an annex budget.

The principle of universality implies :

  • All expenditure and revenue operations be reported in full and without changes in the budget. This is in line with the requirement for sincerity in budget documents;
  • Revenues finance expenses indiscriminately. This is the universality of the recipes.

The specialty principle of expenditure is to authorize an expenditure only for a particular service and for a particular purpose. For example, appropriations are allocated to a service, or a set of services, and are specialized by chapter grouping expenses according to their nature or destination.



For year 2020, the municipal budget was voted June 26th of this year and so appears :

Function section : 10 378 571.36 €

Section of investment : 1 010 000.00€

Find here the graphical representation of the budget.
In investment, we can note the following projects of equipment :
– Extension of the town hall
– Construction of housing estates
– Repair of the cemetery wall
– Extension of the cemetery
– Repair of the north facade of the school
– Genêt fire defense
– Hotel: interior modification for 3 additional bedrooms

An always stable tax system

The municipal rates 2019 remain identical to those of year 2018, the evolution of your taxation can be due to the increase of the other rates (regional, departmental) or in the increase of the base.

The raw cash flow

The raw cash flow represents the resultant surplus of Usable functioning to finance the operations of investment ( Refunds of debts, equipment spending). It is calculated by difference between the real products (except off products of transfer of fixed asset) and Real loads) (except off book value of the given up fixed assets) of functioning. The raw is allocated first and foremost to the refund of
Capital debts.

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