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Act No. 2013-10 December 28, 2013

Original Language Title: Loi n° 2013-10 du 28 décembre 2013

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Law n ° 2013-10 of 28 December 2013
Law n ° 2013-10 of 28 December 2013 on the General Code of Local Communities

Explanatory memorandum
From its accession to international sovereignty, Senegal opted for a policy of cautious, gradual and irreversible decentralization. This option was confirmed during the different phases of this policy.
The first major reform of 1972 was the precursor to more assertional local freedoms, with the creation of rural communities, the promotion of deconcentration and the regionalization of the plan.

The second major reform, carried out in 1996
" In order to increase the proximity of the state and the responsibility of the local authorities ", devote the regionalisation with, in particular, the erection of the region in the local community, the creation of communes of district.
The 1996 reform was a turning point in the Senegalese decentralisation process, since it fundamentally changes relations between the state and local authorities by strengthening management autonomy through, inter alia, the Free administration and reduction of control, as well as the competences of the latter in nine areas. It has also been marked by the establishment of new arrangements for the strengthening of the financial, human and material resources of local authorities so that they can ensure the proper management of their skills.

However, despite progress and achievements, there are still many weaknesses and constraints on the implementation of the decentralisation policy.
The policy of decentralization in Senegal comes up against many limits, namely:

-the objective weaknesses of the organisational and functional framework of decentralisation for the promotion of territorial development;
-the lack of viability of the territories and the enhancement of the development potential of the territories;
-the weakness of the spatial planning policy limited by rigid territorial architecture;
-the weakness of territorial governance accentuated by a multiplicity of actors with sometimes different logic and concerns;
-the inconsistency and inefficiency of territorial development finance mechanisms;
-the weak co-production of those involved in territorial development, which strongly leads to ineffective interventions.

The context and the weakness of the development policies and strategies applied so far, therefore, require the initiation of alternatives capable of correcting deficiencies and simultaneously producing significant progress at the same time. National and harmonious local development.
In this context, the option is taken to build, within the framework of a consensual and forward-looking dialogue, the renewal of the modernisation of the state, through a coherent decentralisation in its principles, and effective in its implementation.

Therefore, the Government envisages the major refoundation of the state's territorial action through the decentralisation reform project.
The general objective of this reform, known as " The "Act III of decentralization" Is to organize Senegal into viable, competitive and sustainable development territories.

This reform is rooted in a genuine spatial planning policy and guides the realization of the aspirations and hopes of the territorial actors, with a view to building a territory project. It offers the right space to build the foundations for the territorialisation of public policies.

It has four fundamental objectives:
-an anchor of territorial coherence for a renovated administrative architecture;
-clarification of competences between the state and local authorities;
-a development of the contractualization between these two decision-making levels;
-modernisation of territorial public management, with a reform of local finances and sustained promotion of the quality of human resources.
In view of its complexity and decisive content for the future of our country, Act III of decentralisation will be phased in and will be carried out in two phases.

This will be the first phase:
-to remove the local community;
-to erect departments in local communities;
-to proceed with the complete communitalization by the erection of rural communities and communes of district in communes;
-to create the city with a view to pooling the powers of the municipalities the constituent;
-to divide the nine areas of competence so far transferred between the two orders of local communities, the department and the municipality.
The first phase must take place in accordance with the current territorial limits of the administrative bodies concerned.

The implementation of such a reform justifies the adoption of a new General Code of Local Government which repeals and replaces Laws 96-06 with the Code of Local Communities, No. 96-07 transferring powers to the regions, to the 96-09 of 22 March 1996 establishing the administrative and financial organisation of the commune of the district and its relations with the city.

This new arrangement is articulated as follows:
Book One. -Organizational and financial framework for local communities:
Title I. -the free administration of local authorities and citizen participation;
Part II: the Department;
Title III: of the Commune;
Title IV: local administration and local services;
Title V: monitoring the legality of local authorities;
Title VI: State representatives;
Title VII: monitoring bodies;
Book II: Skills transfer:
Title 1: fundamental principles and modalities for the transfer of competences;
Title II: competences of local authorities;
Title III: Compensation and the Decentralisation Fund.
This is the purpose of this bill.

The National Assembly adopted, at its meeting on Thursday 19 December 2013,
The President of the Republic enacts the following legislation:

BOOK ONE.
THE ORGANIZATIONAL AND FINANCIAL FRAMEWORK OF LOCAL COMMUNITIES

TITLE I. -FREE ADMINISTRATION OF LOCAL COMMUNITIES AND CITIZEN PARTICIPATION
Chapter I. -General provisions
Section 1. -Freedom to administer local authorities

Article 1. -In the respect of national unity and territorial integrity, the local authorities of the Republic are the département and the commune.
Local communities have moral personality and financial autonomy. They are freely administered by councils elected by universal suffrage.

Art. 2. -Local authorities shall be created, deleted, sealed or merged under the conditions laid down in this Code.

Article 3. -Local authorities are responsible for the design, programming and implementation of economic, social and environmental development actions of local interest.
Local authorities are solely responsible, in accordance with the laws and regulations, for the timeliness of their decisions.
They shall associate, where appropriate, in partnership with the implementation of economic, social and environmental development projects, associative movements and community-based groups in the respect of gender equity.

Art. 4. -The law determines the competences of local authorities.
Any transfer of competence to a community must be accompanied by the concomitant transfer by the State to it, of the resources and resources necessary for the normal exercise of that competence.

Art. 5. -No local authority may deliberate outside its legal meetings, or on an object foreign to its powers, or be subject to the administrative and criminal sanctions provided for in Articles 30 and 88 of this Code.

Section 2. -Citizenship Participation

Article 6. -Any natural or legal person may make, to the President of the Departmental Council and the Mayor, any proposals relating to the impulse of the economic and social development of the local community concerned and to the improvement of the functioning Institutions.

Every inhabitant or taxpayer has the right to request, at his expense, communication, to make a total or partial copy of the minutes of the departmental council or the municipal council, the budgets and the accounts, as well as the orders made by Local authority.

Art. 7. -With a view to ensuring good participation of the people in the management of public affairs, the local executive body may establish, within the local community, a consultation framework consulted on:
-local development plans and projects;
-cooperation agreements and contracts.
The consultation framework may also be consulted on any other matter of local interest.
A decree shall determine the composition, arrangements for the organisation and operation of the framework.

Chapter II. -Organization, operation and control of local communities

Article 8. -The council of each local authority shall elect within its own body an executive body whose membership shall be fixed by this Code.

Art. 9. -Local communities have their own budgets and resources.

Art. 10. -The preparation, adoption, execution and monitoring of the implementation of the budget of local authorities shall be carried out in accordance with the conditions laid down in this Code and in accordance with the rules of public accounting.

Art. 11. -In order to carry out their missions, local authorities have their own services and can rely on the decentralised services of the state.

Art. 12. -The elected representatives of the local authorities are entitled to training adapted to their function.
Local authorities have staff whose status is determined by law.
Any recruitment of staff by a local community must be provided for and included in its budget.

Art. 13. -The public and private domain of a local community consists of movable and immovable property acquired for consideration or free of charge.

The State may transfer to a local authority the management of part of its public domain. It may also co-manage with a local community or assign or assign, for consideration or free of charge, property of its private domain within the territorial jurisdiction of the local authority.
For reasons of general interest, the State reserves the right to recover all or part of such property, which is to be paid for in accordance with the laws and regulations.
Rules relating to the classification, decommissioning, transfer, assignment, decommissioning and disposal of the domain of a local community shall be established by law.

Art. 14. -The acts of the local authorities are subject to judicial review by the representatives of the State.
Public service delegations, public procurement contracts and the public-private partnership agreements of local authorities have been passed in accordance with the relevant legislative and regulatory provisions.
Contracts entered into by the local executive body shall be authorized by the local community council, which may lay down the terms and conditions set out in Title IV of the first Book of this Code.
The Supreme Court is the judge of the dispute arising from the exercise of judicial review.
The Court of Auditors is a judge of the local authorities' accounts.

Chapter III. -Cooperation and solidarity

Art. 15. -Local authorities are of equal dignity. No local authority can establish or exercise guardianship over another.

Art. 16. -Local authorities may undertake, in accordance with arrangements laid down by decree, cooperative actions between them, with the State or any other appropriate structure for the promotion and coordination of development actions In specific areas.

Art. 17. -Local authorities may, individually or collectively, undertake programmes of common interest with the State.

Art. 18 . In accordance with the principle of free administration, the State guarantees and organises the principle of solidarity between local authorities. To this end, it can set up incentive mechanisms.

Art. 19. -Under the conditions laid down in this Code, local authorities may, within the framework of their own powers, undertake cooperative actions which give rise to conventions with local authorities of foreign countries Or international public or private development agencies.

TITLE II. -DEPARTMENT

Article 20. - The department is a local community, a legal entity under public law. It is administered by a departmental council elected by direct universal suffrage.
The departmental council through its deliberations, the chairman of the departmental council through the instruction of business and the execution of the deliberations contribute to the administration of the department.

Article 21. -The creation and organization of the Department cannot be detrimental to national unity or territorial integrity.
Chapter I. -Description and limits of the department

Art. 22. -The department is created by decree.
The decree determines the name of the department, locates the capital and sets the perimeter.

Article 23. -To transfer the capital of a department or to change the territorial boundaries of several departments, the Minister responsible for Local Government prescribes an investigation.
In order to attach to a department, a local community or a portion of a local community, the advice of the local community council is required.

Article 24. -Amendments to the territorial limits of the departments, mergers of two or more departments, the designation of new chiefs, are decided by decree.
These amendments result in a similar correction in the administrative districts concerned.

Art. 25. -Mergers and modifications of departments shall take effect from the date of opening of the first session of the new departmental council of the newly created entity, unless otherwise provided for in the governing decree.
In the latter case, the decree provides for the dissolution of the relevant departmental council (s).

Article 26. -Property belonging to one department connected to another becomes the property of the connecting department.
Property belonging to a department attached to a separate department portion becomes the property of this new department.
The inhabitants of the department or the territorial portion of the department attached to another maintain the enjoyment of the goods whose fruits are perceived in kind.
The decree to merge or change the territorial limits of a department expressly determines all other conditions, including the devolution of property.

In particular, a decree determines the conditions for the allocation either to the département or to the connecting departments or to the State:
-land or buildings in the public domain.
-from its private domain.
-liberalities with charges made in favour of the deleted department.

Chapter II. -Skills of the department.

Art. 27 . The departmental council regulates the affairs of the department in its deliberations.
The department has competence to promote economic, educational, social, health, cultural and scientific development, to implement departmental development plans and to organise spatial planning in accordance with The integrity, autonomy and remit of other local communities.

It may take further action from those of the State and other local authorities in the administrative district, in the fields and under the conditions laid down by law.
The department may enter into agreements with the State or with other local authorities or their groups, in order to carry out actions within their competence, in strict respect of their powers.

It may propose to the municipalities within the jurisdiction of the Department any measures to promote the coordination of local investment and development activities, subject to the provisions of Article 15 of this Code.

Art. 28. -By way of derogation, the powers conferred on the departmental council by this Code shall be exercised, as appropriate, by the city if its perimeter corresponds to the territory of the département.

Article 29. -In accordance with the Constitution and in accordance with the conditions laid down in Title V of this Code, the department may enter into decentralised cooperation agreements with local authorities, foreign public or private bodies, or International.

Article 30. -Where the departmental council deliberates outside its legal meetings, the representative of the State shall take all necessary measures to ensure that the assembly is immediately separated.
In the event that the Departmental Council deliberates on an object foreign to its powers, publishes proclamations and addresses, expresses political vows threatening territorial integrity and national unity or is communicating with one or more A number of local councils outside of the cases provided for by law, the acts taken are considered to be non-existent.

In the cases provided for in paragraph 2 above, the representative of the State shall take a reasoned order which he shall transmit to the Prosecutor of the Republic of the Republic for the purposes of the application of the criminal law.
In the event of a conviction, the members of the meeting shall be declared, by the decision, excluded from the departmental council and are ineligible for the three years following delivery.

Chapter III. -Department bodies
Section 1. -Training of the organs of the Department

Article 31. -The departmental council is composed of councillors and departmental advisers elected for five years in accordance with the Electoral Code. It is the deliberative organ of the Department.
In the forms and conditions laid down in Article 42 of this Code, the Council shall elect within its own office a Bureau consisting of a President, a first Vice-President, a second Vice-President and two Secretaries.
The members of the office, because of their responsibilities, must be able to read and write in the official language.
After the President and the members of the Bureau in the order of their election, the departmental advisers shall take precedence in the order of the table.

The order of the table is determined:
1. By the earliest date of the elections since the last full renewal of the local councils.
2. Between councillors elected on the same day, by priority of age.

Article 32. -The President of the Departmental Council and the members of the Bureau shall be elected for the same term as the Departmental Council.
On the occasion of the official ceremonies and the solemn occasion, the president and the members of the office wear a scarf in the national colours, with gold fringes for the president and fringes silver for the members of the office.

S. 33. -The departmental council may delegate the exercise of part of its powers to the office, with the exception of those referred to in Articles 43 and 46 of this Code. This decision must be the subject of a deliberation determining the extent and duration of the delegation. At the expiration of the duration of the delegation, account shall be given to the departmental council.

The Departmental Council shall designate among its members delegates to be members of external bodies in the cases and conditions provided for in the texts governing these bodies. The fixation by the aforesaid texts of the duration of the functions assigned to such members or delegates shall not preclude the replacement of such members at any time and for the remainder of that term.

Article 34. -The chairman of the departmental council is the executive branch of the department. It prepares and executes the deliberations of the departmental council.
It is the authorising officer of expenditure of the department and prescribes the execution of revenue, subject to the special provisions of the General Code of Taxes on the collection of the tax revenues of local authorities.
He is the head of the department's decentralized services. It may, under its supervision and under its responsibility, give delegation of signatures to the members of the Bureau.

Under the same conditions, he may also delegate his signature to the Secretary-General of the Department, as well as to those responsible for those services.
The President of the Departmental Council manages the department's domain. As such, it exercises the police powers relating to this management, in particular as regards circulation in this field, subject to the powers conferred on representatives of the State and the mayors.

Article 35. -For the preparation and execution of the deliberations of the departmental council, the President may, where appropriate, dispose of the decentralised services of the State within the framework of a convention signed with the representative of the State, specifying the Conditions of management by the Department of these missions.

It may, under its supervision and responsibility, give delegation of signature to the heads of the said services for the performance of the tasks entrusted to it by it, in accordance with the preceding paragraph.
The terms and conditions for the use by the Department of such services, in the form of standard agreements, shall be fixed by decree.

Article 36. -For the application of this Code, the agents of the State responsible for the performance of departmental tasks shall be assigned to the President of the Departmental Council and shall be placed, for the performance of their duties, under the authority of the latter.
Such staff shall remain governed by the statutes which apply to them upon the entry into force of this Law.

In addition, any commitment of an officer by the department shall be made in accordance with the terms and conditions of recruitment, remuneration and career development applicable to equivalent State jobs.

Art. 37. -The Secretary-General of the département shall be appointed by the President of the Departmental Council, after consulting the representative of the State, among the officers and officials of hierarchy A of the civil service, or equivalent in the Conditions specified by Order in Council.

He attends the office meetings with a consultative vote.
The President of the Departmental Council shall terminate his functions in the same manner.

Article 38. -Coordination between the action of the departments of the department and the services of the State in the department shall be ensured by the representative of the State in connection with the President of the departmental council.
The State representative shall convene a conference to harmonise at least twice a year on the State and the Department's investment programmes
The meeting is co-chaired by the Préfet du département and the President of the departmental council.

Art. 39. -The departments of the same administrative district are jointly, together with the municipalities, a Regional Development Agency (ARD).
The Agency's mission is to provide local communities with free assistance in all areas of development-related activities. The arrangements for the establishment, organisation and operation of this agency are specified by decree.
The representative of the State shall attend or be represented at the meetings of the Management Board of that agency.

ALLOWANCES

Art. 40. -The functions of President, Office Member, Departmental Adviser, President and Member of Special Delegations, shall give rise to the budget of the Department for the payment of allowances or reimbursement of expenses incurred by the execution of the Mandates entrusted to them.

Departmental advisers shall be entitled, during the sessions or at missions established by the President, to a daily allowance and travel expenses for participation in the work of the Departmental Council. The amounts of this allowance and of these costs shall be fixed by decree.

The Departmental Council may vote, on the regular resources of the département, for compensation to the President for representation. In the event of dissolution, these allowances shall be allocated to the Chairman of the Special Delegation in accordance with the arrangements laid down by decree.
This Decree shall lay down the details of the award and the maximum rates of allowances and expenses referred to in this Article.

Art. 41. -The burden of compensation for damage resulting from an accident arising in the performance of the duties of the President, Vice-Presidents, and members of offices, President and Vice-Presidents of Special Delegation, shall be the responsibility of the Department.

In the performance of their duties, they shall enjoy protection in accordance with the provisions of the Penal Code and special laws.
Departmental advisers and members of the special delegation shall enjoy the same protection when they are entrusted with the execution of a special mandate. In this case, they shall also benefit from the guarantee provided for in paragraph 1 above.

Section 2. -Functioning of the organs of the department.

Art. 42. -The county council has its seat in the head of the department.
The first meeting of the newly elected departmental council shall be held in full right within 15 days after the official announcement of the results. It shall be convened by the representative of the State.
At this meeting, chaired by its oldest member, the youngest member acting as secretary, the departmental council elects its president.
The election shall be held by secret ballot and by an absolute majority of the members of the departmental council.

If, after two rounds of voting, no candidate has obtained an absolute majority, a third ballot is held and the election is held by a relative majority. In the event of a tie, the oldest is declared elected.
The departmental council may, in this case, deliberate only if two-thirds of its members are present. If this condition is not met, the meeting will be called in full eight days later. The meeting may then take place without a quorum condition.

Immediately after the election of the President, and under his chairmanship, the departmental council completes its office by electing its two Vice-Presidents and two secretaries. Each member of the office shall be elected under the same conditions as the President and for the same term.
The powers of the outgoing council expire at the opening of the first meeting.

Art. 43. -After the election of its office, the departmental council shall form its committees, appoint its members or delegates to represent it in external bodies.

Art. 44. -The departmental council meets, once a quarter, in ordinary session. The duration of each session shall not exceed fifteen days, except for the budget session which may last for one month.

Article 45. -The Departmental Council shall also be convened in extraordinary session, for a period not exceeding three days, on an agenda determined at the request of:

-the President;
-one-third of the members of the departmental council, the same departmental advisor who cannot be a signatory to more than one meeting request per year;
-the representative of the State.

Article 46. -The departmental council form of law 4 commissions:
1. Committee on Administrative, Legal and Internal Rules;
2. Committee on Education, Health and Population, Social and Cultural Affairs, Youth and Sports;
3. Committee on Finance, Plan and Economic Development;
4. Committee on the Environment, Regional Planning, Areas, Town Planning and Habitat.
Any other commission may be created or dissolved by the deliberation of the departmental council, at the request of its chairman or on the proposal of at least 1/3 of the members of the departmental council.

Art. . The meetings of the departmental council shall be held in public unless the Council decides otherwise by an absolute majority of the members present or represented.
The vote shall take place in the public vote. The deliberations of the departmental council shall be taken by a simple majority. In the event of a tie, that of the President shall be paramount. The names and names of the voters, with the indication of their vote, shall be inserted in the Minutes.
However, at the request of one quarter of the members present, the ballot is secret.

Art. 48. -The departmental council may deliberate only if the absolute majority of its current members is present at the opening of the session.
If this quorum is not reached, the meeting shall be convened as of right, eight days later. In this case, the deliberations shall be valid only if at least one quarter of the members of the Council are present.

Art. 49. -At least 15 days before the meeting of the departmental council, the President sends a report to the departmental advisers on each of the cases which must be submitted to them.
Each year, in January of the year following the end of the management, the President shall submit to the departmental council a special report on the situation of the department, in particular on the matters transferred, the activity and the functioning of the The various departments and agencies within the department, as well as the appropriations allocated to them.

The report also sets out the state of play of the deliberations of the departmental council and the financial situation of the department. This report gives rise to a debate. It shall be transmitted for information to the representative of the State. It is made public.

Article 50. -The presence of the representative of the State or his duly authorized delegate to the meetings of the departmental council shall be of law. Whenever he requests it, the representative of the State or his delegate shall be heard, but shall not be able to preside over the sittings or participate in the vote. His statements shall be brought to the record of the proceedings.

Once a year, the representative of the State exposs, before the departmental council, a special report, submitted in January of the year following the end of the management, the activity of the state services in the department. This report gives rise to a debate in its presence.

Article 51. -A departmental adviser, prevented, may give a written proxy vote with a certified signature to another departmental adviser, for the meeting to which he is unable to attend.
A single departmental advisor may not receive more than one power of attorney.
Chapter IV. -Dissolution of the Board, substitution, substitution,
Termination of duties.

Art. 52. -Where the functioning of a departmental council proves to be permanently impossible, its dissolution may be pronounced by decree, after the opinion of the Supreme Court.
Dissolution cannot be made by way of a general measure.

Art. . In the event of the dissolution of the departmental council, the resignation of all its members or the cancellation of the election of all its members, a special delegation of seven members shall be appointed by order of the Minister responsible for Communities Local.
The office of the Special Delegation shall be composed of a Chairman and two Vice-Chairmen.
The Special Delegation shall have the same powers as the Departmental Council.
However, it cannot:
1. Alienate or exchange departmental properties;
2. Increase the size of the budget;
3. Create public services;
4. Vote on loans.
A new election of the departmental council shall be held within a maximum period of six months.

The period referred to in the preceding paragraph may be extended for one, two or more, three six-month periods by reasoned order.
The representative of the State shall convene the elected Council for the first meeting, whose date, time and place shall be fixed.

Art. 54. -In the event that the President of the Departmental Council refuses or neglects to carry out one of the acts prescribed by law or regulation or which is absolutely necessary in the interests of the Department, the Minister responsible for Local Government, After formal notice, may do so ex officio.
Such notice shall be in writing and shall indicate the time limit for the President to reply to the Minister responsible for Local Government.
If the formal notice remained in vain within the prescribed period, that silence amounted to a refusal.
In the case of a measure of common interest to two or more departments, the Minister responsible for Local Government may, under the same conditions, replace the Presidents of the departmental councils concerned.

Art. . - The President of the Departmental Council who, for a case after his election, no longer fulfils the conditions required to be President or who is in one of the cases of ineligibility provided for by law, shall immediately cease his Functions.
The minister responsible for local government instructed him to immediately remove himself from office without waiting for the installation of his successor. If the President refuses to resign, the Minister for Local Government decides by order to suspend for one month. It is then terminated by Order in Council.

Article 56. - The President of the Departmental Council appointed to a position incompatible with his mandate shall be required to make an option declaration within 30 days. After that period, he may be invited by the Minister of Local Government to abandon one of his duties. In the event of a refusal or 15 days after this formal notice, the President shall be declared to resign by decree.

Article 57. -The resignation of the President of the Departmental Council shall be addressed to the Minister responsible for Local Government by registered letter with acknowledgement of receipt. It shall be final on the basis of its acceptance by the Minister responsible for Local Government or one month after the dispatch of a new registered letter.

Art. 58. -The provisions of the Penal Code shall apply to any President of the Departmental Council who has deliberately given his resignation whose object would be to prevent or suspend either the administration of justice or the performance of a service Any.

Art. . When the President of the Departmental Council or any other departmental adviser is convicted of a crime, his or her dismissal is a matter of law.
The Presidents, Vice-Presidents and any other departmental councillors, having been heard or invited to provide written explanations of the acts of which they are accused, may be suspended by an order of the Minister responsible for Local authorities for a period not exceeding one month and which can be extended to three months only by decree.

They can only be revoked by decree.
The suspension order and the revocation order must be motivated
The duration of the suspension may not exceed one month.

Article 60. -Revocation shall automatically entail the ineligibility of the office of President and Councillor for a period of ten years.

Article 61. -Without the list being exhaustive, the following facts may lead to the application of the provisions of Article 59 of this Code:
1. Laid down and punished by the Act establishing the Court of Auditors;
2. The use of public funds of the department for personal or private purposes;
3. Loans made on the revenue of the department;
4. False in authentic public writing referred to in the Penal Code;
5. False in certain administrative documents, in the roadmaps and certificates covered by the Criminal Code;
6. Bribery or corruption;
7. Speculation on the allocation or use of public land and other movable and immovable property.
8. Refusal to sign and transmit to the State representative a deliberation of the departmental council.
In the first seven cases, the administrative penalty does not preclude prosecution.

Article 62. -In the event that the President of the Departmental Council, the members of the Bureau, the President or the members of the Special Delegation have committed one of the irregularities provided for by the Act establishing the Court of Auditors, they shall be liable to prosecution Before this Court.

Article 63. -The President of the Departmental Council, the members of the Bureau, the Chairman and the Vice-Presidents of the Special Delegation who have been improperly involved in the handling of the funds of the Department shall be treated as factual accountants and May, as such, be referred to the competent courts.

Article 64. -In the event of death, resignation, dismissal, suspension, absence or other impediment duly noted by the Bureau and subject to the provisions of Article 65 paragraph 2 of this Code, the President shall be provisionally Replaced by a member of the office in the order of election and, failing that, by a departmental adviser taken in the order of the table.
At the next regular session, the President shall be replaced permanently. The office will be completed as appropriate.

Article 65. -When the President dies, resigns, is suspended or dismissed, his replacement shall exercise the fullness of his duties.
In the event of absence or incapacity, the alternate of the President shall be solely responsible for the dispatch of the current affairs. It cannot replace the President in the Directorate-General for the Affairs of the Department or change its decisions.

Article 66. -Any member of the departmental council, duly convened, who, without legitimate reasons, has missed three successive sessions, may be, after having been invited to provide his explanations, declared resigned by the President, after consulting the advice of the Council Departmental. The decision, a copy of which must be sent to the person concerned and to the representative of the State, is subject to appeal within two months of the notification before the competent court.
The adviser declared in these circumstances cannot again apply to the departmental election, whether partial or general, following the date of his resignation ex officio.

Article 67. -Any member of the departmental council who, without valid excuse, has refused to perform one of the functions vested in him by the laws and regulations may be declared to resign by the Minister responsible for Local Communities after the advice of the Council Departmental. The refusal is the result of either a written declaration addressed to a person who is entitled or made public by the author, or the persistent abstention from the Minister responsible for local government.

Art. 68 . Voluntary demissions shall be sent by registered letter to the President of the Departmental Council, with a copy to the representative of the State. They are final on the basis of their acknowledgement of receipt by the President of the departmental council or one month after a second mailing of the resignation by registered letter.

Art. 69. -Employers are required to give the employees of their company or service, members of a departmental council, the necessary time for
Participate in the plenary sessions of this council or the work of the committees that depend on it. The suspension of work provided for in this Article shall not be a cause of termination by the employer of the contract of service and shall not be liable to damages for the benefit of the employee.

Article 70. -In time of war, the President and the departmental advisers individually may, on grounds of public order or of general interest, be suspended by decree until the cessation of hostilities. The members of the Board thus suspended shall not be replaced numerically during the normal period of the Council's term of office.
However, if this measure is to reduce the number of board members by at least one quarter, the same decree establishes a special delegation authorised to supplement the departmental council.
TITLE III. -OF THE MUNICIPALITY

Article 71. -The municipality is a local community, a legal person under public law. It brings together the inhabitants of the perimeter of the same locality composed of neighborhoods and/or villages united by a solidarity resulting from the neighbourhood, desiring to address their own interests and able to find the resources necessary for a Action that is specific to them within the national community and in the interests of the nation.
Neighbourhoods and villages are the basic administrative cells whose status is determined by decree.

The municipal council through its deliberations, the mayor through its decisions, the instruction of the affairs and the execution of the proceedings, contribute to the administration of the municipality.
Chapter I. -Description and limits of the communes.

Article 72. -The commune is created by decree.
This decree determines the name of the commune, locates the capital and sets the perimeter.

Article 73. -Only localities with sufficient development can be established in order to be able to have the own resources necessary to balance their budgets.
No commune can be established that does not include a total population of at least a thousand inhabitants.

S. 74 . When, for four consecutive financial years, the normal functioning of a municipality is made impossible by the imbalance in its finances, its abolition may be pronounced by decree, after the opinion of the Supreme Court.
The decree which declares the abolition of the commune may decide to attach it to one or more other communes.

Article 75. -The change of name, the changes in the territorial jurisdiction of the communes, the mergers of two or more municipalities, the designation of new places is pronounced by decree.

Art. 76 . In order to transfer the capital of a municipality, to modify the territorial boundaries, to merge several communes in one, or to distract from a commune a portion of its territory, either to link it to another, or to erect it in common The representative of the State shall specify an investigation.
The representative of the State shall order such an inquiry upon receipt of an application to that effect, either by the municipal council of one of the municipalities concerned, or by one third of the registered voters of the municipality or the portion of the territory in question. Question. It may also order it ex officio.

Art. 77 . If the project concerns the secondment of a portion of the territory of a municipality, either to attach it to another municipality or to erect it as a separate commune, the representative of the State may, by order, set up a committee which gives its opinion on The project.

Article 78. -After completion of the various formalities laid down in Articles 76 and 77 above, the municipal councils concerned shall give their opinions.

Art. 79. -Property belonging to a municipality connected to another becomes the property of the commune of attachment.
Property belonging to a municipality connected to a portion of a municipality in a separate commune becomes the property of that new municipality.
The inhabitants of the commune or the territorial portion of the commune attached to another shall hold the enjoyment of the goods whose fruits are perceived in kind.
The decree to merge or change the territorial boundaries of a municipality expressly determines all other conditions, including the devolution of property.
An implementing decree shall, inter alia, determine the conditions for the allocation either to the municipality or the connecting communes, or to the State:

-land or buildings in the public domain;
-from its private domain;
-liberalities with charges made in favour of the municipality deleted.
The surplus of assets shall be allocated to the State after the connecting joint (s) have received the resources necessary to cope with the additional expenditure resulting from the attachment.

Article 80. -In cases of merger of municipalities carried out by application of Article 74 (2) of this Code, the municipal councils of the deleted municipalities shall be dissolved only fully. The municipal councils of the connecting communes remain in office.
Chapter II. -Powers of the municipality

Art. . The City Council shall settle the affairs of the municipality by its deliberations.
It must ensure the best living conditions for the whole population, without discrimination. The City Council shall give its opinion whenever it is required by the laws and regulations or at the request of the representative of the State.
It may wish, in writing, on all matters of local interest, in particular those concerning the economic and social development of the municipality.

It shall be kept informed of the progress of the work and of the actions financed by the municipality or carried out with its participation.
In addition, subject to the provisions of Chapter V of this Title, it shall exercise the following powers:
1. The procedures for exercising any right of use that may be exercised within the communal perimeter, subject to the exceptions provided for by law;
2. The general land use plan, development, subdivision and equipment projects
Perimeters assigned to the dwelling, as well as the authorization to install houses or camps;
3. The allocation and decommissioning of lands in the national domain;
4. The creation, modification or abolition of fairs and markets;
5. The acceptance or refusal of gifts and bequests;
6. The budget of the municipality, the additional appropriations and any changes to the budget;
Local projects and the participation of the municipality in their financing;
8. Human investment projects;

9. Real estate and securities acquisitions, projects, plans, specifications and contracts for new construction, reconstructions, major repairs or any other investments;
10. Classification, reclassification, opening, adjustment, alignment, extension, widening or deletion of public roads and squares, as well as establishment, improvement, maintenance of runways and unclassified roads;
11. The creation, disaffection or expansion of cemeteries;
12. The protection of fauna and flora and the control of predators and poachers;
13. The fight against fires and the practice of culture fires;
14. The nature and manner of carrying out the fences and defences limiting the funds and protecting individual or collective harvests;
15. The passage-of-way and the fruitless groin;
16. The regime and arrangements for the access and use of water points of all kinds;
17. The creation, delimitation and materialisation of cattle paths within the commune, with the exception of traffic lanes which fall within the competence of the representative of the State;
18. The organization of the operation of all harvesting plant products and wood cuts.

Art. . - The municipal council shall designate those of its members to sit on the boards, commissions and agencies in which the representation of the municipality is provided for by the laws and regulations in force.

Art. 83 . - Citizens or representatives of associations in a neighbourhood or a village may form an advisory board. These councils are consulted by the mayor and can make proposals on any matter of interest to the neighbourhood or village.
An order of the Minister responsible for local authorities shall determine the terms of reference and the manner of operation.

Article 84. -The proceedings of the City Council shall be enforceable within the framework laid down in Title V of the first Book of this Code.

Article 85. -No new services or new jobs can be created without the prior opening of a credit to the corresponding budget chapter.
No decision, in the course of the financial year, for the creation or alteration of jobs in existing services can be taken only if the redundancies or changes in employment permit the cancellation of appropriations for an amount Equivalent to those needed for the proposed creations.

Article 86. -In addition to its general powers, the City Council makes decisions in all areas of competence transferred to municipalities by law.

Art. 87. -The City Council shall deliberate on the budgets and administrative accounts which shall be presented annually by the Mayor in accordance with Title V of the first Book of this Code.
He hears the mayor's report, in debate, and reviews the recipient's management accounts except for a final settlement to the judge of the accounts.
It shall deliberate on the gestion-matter accounts established by the Mayor no later than the end of the fourth month of the financial year following that to which they relate.

Article 88. -Where the municipal council deliberates outside its legal meetings, the representative of the State shall take all necessary measures to ensure that the assembly is immediately separated.
In the event that the Municipal Council deliberates on an object foreign to its powers, publishes proclamations and addresses, expresses political vows threatening territorial integrity and national unity or is in communication with one or more Municipal councils outside of the cases provided for by law, acts taken are considered to be non-existent.
In the cases provided for in paragraph 2 above, the representative of the State shall take a reasoned order which he shall transmit to the Prosecutor of the Republic of the Republic for the purposes of the application of the criminal law.
In case of conviction, the members of the meeting shall be declared, by the decision, excluded from the municipal council, and ineligible for the three years following delivery.

Article 89. -The nullity of acts and proceedings taken in violation of the previous article shall be pronounced in the forms indicated in Title V of the first Book of this Code.

Article 90. -The proceedings taken in violation of a law or of the regulations in force shall be null and void.

Article 91. -The proceedings to which the members of the relevant Board have taken part, either on their own behalf or as agents, shall be voidable in the case in question.
Chapter III. -Organs of the commune
Section 1. -Formation of the organs of the commune.

Article 92. -The municipal council, composed of councillors and councillors elected for five years by direct universal suffrage, in accordance with the Electoral Code, is the deliberative organ of the municipality.
He elects the mayor and one or more deputies. Its office is composed of the mayor and elected deputies.

The members of the office, because of their responsibilities, must be able to read and write in the official language.
After the mayor and the deputies in the order of their election, the councillors take precedence in the order of the table.
The order of the table is determined:
1. - by the earliest date of the elections since the last full renewal of the municipal council;
2. - between councillors elected on the same day, by priority of age.

MAYORS AND ASSISTANTS
DESIGNATION-INDEMNITIES

Article 93. -The mayor is the executive body of the municipality. He is assisted by the deputies in the order of their election.
The mayor and assistants must reside in the municipality or be required to be taxpayers.
The number of assistants is as follows:
-communes from 1 000 to 2500 inhabitants: 1;
-communes from 2501 to 10,000 inhabitants: 2;
-communes with a population of more than 10,000 inhabitants, 1 additional assistant per additional tranche of 30,000 inhabitants without the number of deputies exceeding 10.

Art. 94 . - Where any obstacle or remoteness makes it difficult, dangerous or momentarily impossible to communicate between the capital and a part of the municipality, a special assistant position may be established by reason of the Municipal council.
This special assistant is elected from among the councillors who reside in this part of the commune and, if it is prevented, from among the inhabitants of this part of the commune. He serves as a civil status officer and may be responsible for the enforcement of police laws and regulations in this part of the commune. He has no other duties.

Article 95. -The city council elects the mayor and deputies from among its members knowing how to read and write in the official language.
The municipal council shall be convened by the representative of the State within 15 days after the date of the declaration of the results.
The election of the mayor and his deputies shall take place by secret ballot and by an absolute majority.
If, after two rounds of voting, no candidate has obtained an absolute majority, a third ballot is held and the election is held by a relative majority. In the event of a tie, the oldest is declared elected.

Article 96. -The session in which the mayor is elected shall be chaired by the oldest of the members of the municipal council, with the secretariat being provided by the youngest member.
For any election of the mayor or deputies, the members of the municipal council shall be summoned to the attention of the representative of the State. The convocation shall contain the special mention of the election to which it is to be conducted.

Art. 97 . The elections shall be made public no later than 24 hours after the declaration of the results, by way of a poster at the door of the town hall. They shall be notified to the representative of the State within the same period.

Article 98. -The mayor and the deputies are elected for the same period as the municipal council.
During the official ceremonies and in the solemn occasion of the exercise of their duties, the mayor and the deputies wear a scarf in the national colours, with gold-fringed glands for the mayor and glands with fringes. Money for assistants.

Art. . The election of the mayor and deputies can be declared invalid under the conditions and forms prescribed in the Election Code for claims against municipal council elections. The request must be made within five days of running twenty four hours after the election.
When the election is cancelled or, for any other reason, the mayor or the assistants have ceased their duties, the Board shall be convened to proceed with the replacement within one month.
INELIGIBILITY AND INCOMPATIBILITES

Art. 100. -May not be mayors or deputies, or even temporarily perform the duties of:
-the officers and employees of the financial authorities in the municipality in which they operate;
-Ambassadors posted to diplomatic representations or functions;
-presidents of departmental councils.
ALLOWANCES

Art. 101 . The functions of the mayor, the office, the municipal councillor, the chairman and the special delegation member, give rise to the payment of compensation or reimbursement of the costs involved in the execution of the mandates entrusted to them.

Article 102. -Municipal councils can vote on the common resources of the municipality, allowances to mayors and assistants, for entertainment expenses. In the event of dissolution, these allowances shall be allocated to the Chairman and the Vice-Chairperson of the Special Delegation.

Art. 103 . A decree shall lay down the details of the award and the maximum rates of allowances and expenses referred to in Articles 101 and 102 of this Code.

Article 104. -The burden of compensation for damage resulting from an accident in the performance of the duties of the mayors, assistants, chairs of special delegation, is the responsibility of the municipality.
Municipal councillors and members of the special delegation shall enjoy the same guarantee when they are entrusted with the execution of a special mandate.

Article 105. -Mayors, deputies and chairs of special delegations are protected by the Penal Code and special laws against threats, outrages, violence, insults or defamation of which they may be the object in the performance of their duties.
Municipal councillors and members of the special delegation shall enjoy the same protection when they are entrusted with the execution of a special mandate.

Section 2. -Operation of the bodies of the commune
Subsection 1. -Powers and powers of the mayor.

Art. 106 . The Mayor is the representative of the local community. As such, he is responsible, under the control of the municipal council:
1. To maintain, maintain and administer the properties and property of the municipality and to make, as a result, all conservatory acts of its rights;
2. Manage revenues, monitor communal services and communal accounting;
3. Prepare and propose the budget, order expenditure and prescribe the execution of revenue;
4. To direct communal works;
5. To ensure the implementation of the development programmes financed by the municipality or carried out with its participation;
6. To provide for municipal road-related measures;
7. To take out the contracts, to pass the leases of the goods and the tenders for the communal works in accordance with the rules laid down by the laws and regulations;
8. To pass, in accordance with the same rules, acts of sale, exchange, sharing, acceptance of gifts or bequests, acquisitions, transactions, where such acts have been authorized by the municipal council;
9. To represent the municipality in court;

10. To take, in the absence of the owners or holders of the right of hunting previously laid down, all the measures necessary for the destruction of animals declared harmful by the laws and regulations, and possibly to require the Inhabitants with weapons and dogs specific to the hunting of these animals, to monitor and ensure the implementation of the above measures and to make verbatim records;
11. To ensure the protection of the environment, to take action accordingly, on the one hand, to prevent or eliminate pollution and nuisance, on the other hand, to ensure the protection of green spaces and, finally, to contribute to The beautification of the commune;
12. To appoint to local jobs;
13. To provide assistance to places of worship;
14. And, in general, to execute the decisions of the municipal council.
The mayor or his delegate represents the municipal administration in all boards, commissions and agencies in which its representation is provided for by the laws and regulations in force.

Article 107. -In his constituency, the mayor is the representative of the executive branch of the population. As such, it is under the authority of the representative of the State:
1. The publication and enforcement of laws, regulations and executive decisions;
2. The enforcement of general security measures;
3. Special duties assigned to it by laws and regulations.

Article 108. -The Mayor is a Civil Officer.
In accordance with the provisions of the Family Code and Article 110 of this Code, it may under its supervision and responsibility, delegate its powers to an assistant or in the event of absence or incapacity of the assistants, to a member of the Board Or one or more municipal officers of at least twenty-one years.

The order for delegation shall be transmitted to the representative of the State, to the municipal recipient, to the President of the departmental court and to the public prosecutor in the regional court in whose jurisdiction the municipality concerned is located.
The officer of the civil status delegated for the receipt of declarations of births and deaths, the celebration or recognition of marriages, the drafting of acts, the keeping of records and the issuing of all copies, extracts and bulletins Civil status acts irrespective of the nature of the facts of a civil status shall validly exercise that function, as provided for in that article.

The Minister responsible for local authorities may establish by order and, where appropriate, on the proposal of the mayor of the secondary civil status centres in the municipalities. These centres are located in the main centre.
The functions of the civil status officer shall be exercised by any person designated by the Mayor after the assent of the representative of the State.
Ampliations of the decrees for the establishment of secondary centres and of the orders for the appointment of officers of the civil status are transmitted to the President of the District Court and to the Public Prosecutor of the Republic near the Regional Court within the jurisdiction Where the municipality concerned is located.
The functions of the civil status officer in the main and secondary centres shall be entitled to the payment of compensation, the terms and conditions of which shall be fixed by decree.

Article 109. -The mayor, assistant or adviser expressly delegated shall be obliged to legalise any signature affixed in his or her presence by one of his known constituents, or accompanied by two known witnesses, as well as at the request of the signatory for any signature In accordance with the type signature filed by the person concerned on a special register kept at the town hall.
Fingerprinting is not subject to legalization. However, the mayor or designate may certify that it is in his or her presence.
The handwritten signatures given by the municipal magistrates in the exercise of their administrative functions are valid in all circumstances, without being legalised, if they are accompanied by the stamp of the state on the stamp of the town hall.

Art. 110. -The Mayor may, under his supervision and responsibility, delegate, by order, a portion of his or her duties to one or more of his assistants and, in the absence or in the event of the incapacity of his assistants, to members of the Municipal Council.
These delegations remain as long as they are not reported. However, they cease to be expressly reported when the Mayor of which they emanate has died, suspended, revoked or declared resigned.
The Mayor is responsible for the implementation in its municipality of the economic and social development policy defined by the government.

Art. 111. -The mayor is assisted by his deputies who form the municipal office.
The municipal office shall give its opinion whenever such notice is required by the laws and regulations or is requested by the representative of the State.

The office is responsible for:
-the establishment of the agenda for the meetings of the Board;
-assistance to administrative and technical services in the design and implementation of development actions, in particular with regard to public participation measures;
-monitoring the return of taxes, taxes and municipal rights, taking or proposing measures to improve recovery;
-the determination of the way in which communal works are carried out, including trial, human investment, undertakings and authorities.

Article 112. -The municipal secretary shall be appointed by the Mayor, after consulting the representative of the State, among officers and officials of hierarchy A or B of the civil service, or equivalent level, under conditions specified by decree.
He attends the meetings of the Bureau, with a consultative vote.
The mayor puts an end to his functions in the same forms.

Article 113. -In the event that the particular interests of the mayor are in opposition to those of the municipality, the municipal council shall designate another of its members to represent the municipality, either in court or in contracts.

Art. 114. -The mayor or his deputy, in the absence of the representative of the state, urgently appeals for the burial and burial of any deceased person, without distinction as to religion or belief.

Article 115. -The mayor takes orders to:
1. To order local measures on the objects entrusted by the laws to its vigilance and authority;
2. To re-publish police laws and regulations and to remind residents of their compliance.
The Mayor is required to ensure compliance with the police requirements.

Art. 116 . Decisions and orders shall be immediately addressed to the representative of the State, who shall ensure their control under the conditions laid down in Title V of the first Book of this Code.

S. 117. -The decisions and orders of the mayor shall be enforceable only after having been brought to the attention of the persons concerned, by publication and
Display, whenever they contain general provisions and, in other cases, by individual notification.
The publication shall be evidenced by a declaration certified by the Mayor.

The notification shall be established by the receipt of the interested party or, failing that, by the original of the notification kept in the archives of the town hall.
The acts taken by the mayor shall be recorded on their date in a special register kept at the town hall. It was deposited in the prefecture.

MUNICIPAL POLICE

Article 118. -The mayor shall be responsible, under the supervision of the representative of the State, for the municipal police and for the execution of the acts of the State relating thereto.
The creation of a municipal police service is authorized by decree, which sets out the functions, means and rules of operation.

S. 119 . - The municipal police have, subject to the provisions of section 123 of this Code, the purpose of ensuring good order, safety, tranquility, safety and public safety.
Its missions include:
1. The safety and convenience of the passage through streets, wharves, squares and public streets, including cleaning, lighting, removal of congestion, demolition or repair of buildings threatening ruin, prohibition of nothing Expose windows or other parts of buildings that may cause harmful damage or exhalts. The arrangements for the implementation of the tasks relating to clean up and sanitation in the local authorities of the administrative district in which the capital is located shall be determined, as appropriate, by the provisions Specific by Order in Council;
2. The mode of transport of deceased persons, interment and exhumation, maintenance of good order and decency in cemeteries, without the possibility of making distinctions and specific requirements due to the circumstances Who accompanied the death;
3. The inspection on the fidelity of the flow of foodstuffs sold by weight or measure, and on the safety of the edible foodstuffs exposed for sale;
4. The prevention, by proper precautions, and the intervention, by the distribution of the necessary relief, in the event of accidents and calamitous scourges, such as fires, floods or other natural accidents, diseases Epidermal or contagious diseases, epizootic diseases, the implementation of emergency measures in the field of safety, assistance and relief, and where appropriate, the use of the intervention of the representative of the State to which the measures are reported Prescribed;
5. Necessary measures against alienated persons whose condition could compromise public morals, the safety of persons or the preservation of property;

6. The intervention to deflect or remedy any adverse events that may be caused by the divagation of animals of any kind.
The tasks of the municipality listed in paragraphs 1 and 2 above shall, where appropriate, be exercised by the Mayor of the City.

Article 120. -The powers entrusted to the Mayor in the event of grave or imminent danger referred to in Article 119 of this Code shall not preclude the right of the State representative, in the département where the municipality is located, to take any security measures required Under the circumstances.

Article 121. -The Mayor shall exercise the police of the roads within the built-up areas, but only with regard to traffic on the said roads.
It may, subject to the payment of fees fixed by a duly established tariff, give permits for parking or temporary storage on the public road, on rivers, ports and river platforms and other public places, provided that this It can take place without impeding public roads, navigation and traffic.

It grants road leave, on a precarious and essentially revocable basis, on public roads under conditions specified in laws and regulations. These permissions include, for example, the establishment in the soil of the public road, piping for the passage or conduct of water, gas, electrical energy or telephone.

Art. 122. -The mayor may prescribe to ordinary owners, farmers or all other owners or operators to surround well the wells and excavations that pose a danger to public safety, as well as the land Unsafe posing a public health hazard.

Article 123. -State representatives exercise the powers of:
1-to repress the damage to tranquility, such as the tumult excited in the places of public assembly, the crowds, the noises and nocturnal gatherings that disturb the rest of the inhabitants and all acts of nature to compromise the Public tranquility.
2-maintain good order in places where large gatherings of men are held, such as fairs, markets, celebrations and public ceremonies, shows, games, cafes, places of worship and other public places.

Article 124. Article 118 to 122 of this Code do not preclude the right of the representative of the State to take, for all the municipalities of an electoral district or for one or more of them, and in All cases where the municipal authorities have not been provided with all measures relating to the maintenance of good order, safety, safety, security and public tranquility.

This right may not be exercised by the representative of the State in respect of a single municipality until after a formal notice to the mayor has remained without result.

Art. 125. -Any municipality may have several basic administrative cell heads appointed under conditions laid down by decree.

Article 126. -Mayors may appoint sworn officers who are responsible, under the control of the health department, for functions relating to the health police of the commune

Article 127. -As regards municipal police, the municipal council may express wishes and opinions, but in no case has the capacity to issue injunctions to the mayor.
SUBSTITUTION, SUPPLEANCE, TERMINATION OF DUTIES OF MAYORS AND ASSISTANTS

S. 128 . In the event that the Mayor refuses or neglects to carry out acts prescribed by the law or the regulations, the Minister responsible for Local Communities seized by the representative of the State, after formal notice, may do so ex officio.

Art. 129 . In the case of a measure of intercommunal interest, the Minister responsible for Local Communities, seized by the representative of the State, may, under the same conditions, replace the mayors of the municipalities concerned or the President of the Committee of the urban grouping, if the measure to be taken between, by its object, in the remit of an urban group.

Art. 130 . The notice referred to in Articles 128 and 129 of this Code shall be made in writing.
It must indicate the deadline for the mayors and the chairmen of the committees concerned to reply to the representative of the State.
If no reply has been given on the expiry of the time limit, this silence is equivalent to a refusal.

Article 131. -The mayor or deputy who, for a case after his election, no longer fulfils the conditions required to be a mayor or who is in one of the cases of incompatibility or ineligibility provided for in Article 100 of this Code must cease Functions.
The Minister responsible for Local Government, referred to by the representative of the State, shall immediately transmit his duties to his designated successor in accordance with the provisions of Article 136 of this Code, without waiting for the installation Of its successor. If the Mayor or Deputy Mayor refuses to resign, the Minister responsible for Local Government shall declare his or her suspension for one month. Its functions are terminated by decree.

Art. 132. -The mayor appointed to a function incompatible with his municipal mandate is required to make an option statement within 30 days. After that period, he may be invited by the representative of the State to abandon one of his functions.
In the event of a refusal or 15 days after such notice, the mayor shall be declared to resign by decree.

S. 133. -The resignposts of mayors and deputies are addressed to the Minister responsible for local government by registered letter with acknowledgement of receipt. They shall be final on the basis of their acceptance by the Minister in charge of the local authorities or one month after the dispatch of a new registered letter.
Until the installation of their successors, the elected mayors and deputies shall continue to perform their duties except those provided for in the provisions of Articles 99, 121, 135 and 136 of this Code.
However, in the case of a full renewal, the functions of Mayor and Assistants are, from the installation of the new council until the election of the Mayor and his deputies, carried out by the councillors in the order of the table.

Article 134. -The provisions of the Penal Code shall apply to any Mayor who has deliberately given his resignation, the object of which would be to prevent or suspend either the administration of justice or the performance of any service.

Art. 135 . When the mayor or other municipal councillor is convicted of a crime, his or her dismissal is a matter of law.
The Mayors and Assistants, having been heard or invited to provide written explanations of the acts of which they are accused, may be suspended by an order of the Minister responsible for Local Government for a period not exceeding one month Which can be extended to three months only by decree.
They can only be revoked by decree.
The suspension order and the revocation order must be motivated.

Art. 136. -Revocation shall, as a matter of law, entail the loss of the mandate of the municipal councillor and the ineligibility of the functions of councillor until the end of the term of office, from the date of the order for revocation, unless the renewal has been carried out before General municipal councils.

Article 137. -In the event of death, resignation, dismissal, suspension, absence or any other impediment duly noted by the office, and subject to the provisions of Article 138 paragraph 2 of this Code, the Mayor shall be temporarily replaced By an assistant in the order of the election and, in the absence of an assistant, by a municipal councillor taken in the order of the table.
In the latter case, the municipal council may, within eight days, appoint one of its members to provide for the replacement.

Art. 138. -When the mayor resigns, dies, is dismissed or suspended, his replacement shall exercise the fullness of his or her duties.
In the case of absence or incapacity, his replacement shall be solely responsible for the liquidation of current affairs. It cannot replace the mayor in the general direction of the affairs of the commune or modify decisions.

Article 139. -In time of war, the mayor and the individual municipal councillors may, on grounds of public order or of general interest, be suspended by decree until the cessation of hostilities. The members of the suspended Council shall not be replaced numerically during the normal term of office of the Assembly.
However, if this measure were to reduce by a quarter at least the number of members of the Board, a special delegation shall be constituted in accordance with the provisions of Article 162 of this Code.

Article 140. -Without the list being exhaustive, the
Errors listed below may result in the application of the provisions of Article 135 of this Code:
1. Provided for and punished by the Act establishing the Court of Auditors;
2. The use of the public funds of the municipality for personal or private purposes;
3. Loans made on the receipts of the municipality;
4. False in authentic public writing referred to in the Penal Code;
5. False in certain administrative documents, in the roadmaps and certificates covered by the Criminal Code;
6. Concussion;
7. Speculation on the allocation of public land, permits to build or lotir;
8. Refusal to sign or transmit to the State representative a deliberation of the municipal council.
In the first seven cases, the administrative penalty does not preclude prosecution.

Article 141. -In the event that the mayor, the president or the members of the special delegation have committed one of the irregularities provided for by the law establishing the Court of Auditors, they are liable to prosecution in this Court.

Art. 142 . The mayor, the chairman or the members of the special delegation who have irregularly imitated in the payment of the communal funds are treated as factual accountants, and may, as such, be brought before the competent courts.

Subsection 2. -Operation of the City Council

Article 143. -The city council sits at the city hall. However, the mayor may decide to bring it together in the office of the mayor, when the order of business justifies it.

Art. 144. -The municipal council meets in ordinary session once a quarter.
The duration of each session shall not exceed fifteen days, except the budget session which may last thirty days.
During ordinary sessions, the City Council may deal with all matters which fall within its remit.

Article 145. -The state representative may ask the mayor to convene the municipal council in extraordinary session. The mayor may also convene the municipal council in extraordinary session whenever he sees fit. It shall be required to convene it when a reasoned request is made by the majority of the members of the municipal council.
The summons shall specify a specified agenda and the Board shall not deal with other matters.

Article 146. -Any convocation shall be made by the Mayor. It shall be mentioned in the register of proceedings, posted at the door of the town hall and addressed in writing and at home, at least three clear days before the meeting. In case of emergency, this time limit is reduced to 24 hours.
It includes the agenda of the municipal council meeting.

Article 147. -The municipal council may sit only when the majority of its members in exercise attend the session.
When, after a regular summons, the quorum is not reached, any deliberation voted upon after the second convocation, at least three days apart, shall be valid if at least one quarter of the council is present.
In the event of general mobilization, the municipal council shall deliberate after a single convocation when the majority of its non-mobilized members attend the meeting.

Article 148. -A restrained municipal councillor may give a colleague his or her choice of written power of attorney to vote on his or her behalf. A single municipal councillor may carry only one power of attorney, which is always revocable. Except in cases of sickness duly noted, it may not be valid for more than three consecutive meetings.

The meetings of the municipal council shall be held in public unless the council decides otherwise by an absolute majority of the members present or represented.
The vote shall take place in the public vote. The proceedings of the municipal council shall be taken by a simple majority. In the event of a tie, that of the President shall be paramount. The names and names of the voters, with the indication of their vote, shall be inserted in the Minutes.

However, the vote shall be secret at the request of one third of the members present, or in the case of an appointment or a representation.
In the latter cases, after two rounds of secret ballots, if none of the candidates obtained an absolute majority, a third ballot is held, and the election is held by a relative majority. On an equal basis, the election shall be acquired at the oldest.

Art. 149 . The mayor or the mayor is the chairman of the municipal council.
In the meetings where the administrative accounts of the mayor are debated, the city council elects its president.
In this case, the mayor may, even if he is no longer in office, attend the discussion but must withdraw at the time of the vote.
The President directly addresses the release to the representative of the State.

Art. 150 . At the beginning of each session and for its duration, the City Council shall appoint one or more of its members to serve as Secretary.
They may be able to join auxiliaries outside of its members, among municipal staff. These assistants attend the sessions, but do not participate in the proceedings.

The presence of the representative of the State, or his duly authorised representative, shall be of law. It shall be heard whenever it so requests, but shall not participate in the vote or preside over the City Council. His statements shall be brought to the record of the proceedings.
The municipal council may, if it deems it necessary, ask the representative of the State to hear officials or agents of the State or of the public authorities. It may also hear any other person.

Art. 151 . The meetings of the municipal council are public. At the request of the mayor or a third of the members, the municipal council, without debate, shall decide whether to deliberate in camera.
The closed session is entitled when the City Council is called upon to give its opinion on the individual measures and the following matters:
-school rescue;
-free medical assistance;
-assistance to the elderly, families, indigent and evacuees;
-assistance to places of worship;
-dealing with the matters referred to in Article 157 below.

Article 152. -The President of the sitting shall have only the police of the Assembly.
An internal regulation will determine the implementing rules.

Art. 153. -The contempt and insult committed against the mayor or the presiding officer in the performance of their duties shall be subject to the penalties provided for in the Penal Code.

Article 154. -The proceedings of the sitting are, in the huitaine, displayed by extracts at the door of the town hall.
Certification of the posting of the minutes shall be made by the Mayor and referred to in the Register of Proceedings.
The proceedings shall be entered in the order of date on a register side and initialled by the representative of the State.
They shall be signed by all the members present at the meeting, or mention shall be made of the cause which prevented them from signing.

Article 155. -Any inhabitant or taxpayer has the right, at his own expense, to request communication without travel, to make a total or partial copy of the minutes of the municipal council, the budgets and the accounts of the municipality, of the municipal orders.
Everyone can publish them under his or her responsibility.

Article 156. -The municipal council cannot delegate its powers. However, it may, during the first annual session, form committees for the consideration of matters falling within its remit.
These commissions may meet for the duration and the interval of the sessions. Participation in these commissions is free of charge.
The committees shall be convened by the Mayor within eight days after their establishment or, at a shorter time, on the request of the majority of its members. In this first meeting, the committees each appoint a President and a Vice-Chair. The Chairman shall convene and chair the meetings of the Committee. In case of absence, he shall be replaced by the Vice-President.

The President or his or her designate may appeal to any person whose competence may inform the work of the committee.
Chapter IV. -Resignment-Dissolution of the municipal council

Art. 157 . Any member of the duly convened municipal council who, without legitimate reasons, has failed three successive sessions, may, after having been invited to provide his explanations, be declared to resign by the Mayor after the opinion of the City Council. The decision, a copy of which must be sent to the person concerned and to the representative of the State, is subject to appeal, within two months of the notification, before the competent court.

Article 158. -Employers are required to give the employees of their business or service, members of a municipal council, the necessary time to participate in the plenary meetings of this council or of the committees that depend on them.
The suspension of work provided for in this Article shall not be a cause of failure by the employer of the contract of service, in pain of damages for the benefit of the employee.

Art. 159. -Any member of the municipal council who, without valid excuse, has refused to perform one of the functions vested in him by the laws and regulations may be declared to resign by the Minister responsible for Local Communities after the advice of the Council City. The refusal is the result of either a written declaration addressed to a person who is entitled or made public by the author, or the persistent abstention from the Minister responsible for local government.
The decision shall be subject to appeal within two months of the notification before the competent court.

Article 160. -Voluntary demissions shall be sent by registered letter to the Mayor with a copy to the representative of the State, and shall be final from the acknowledgement of receipt by the Mayor or one month after a new dispatch of resignation found by letter Recommended.

Article 161. -Where the functioning of the municipal council proves to be permanently impossible, its dissolution may be pronounced by decree after the opinion of the Supreme Court.
Dissolution cannot be made by way of a general measure.

Article 162. -In time of war, the municipal council may, on grounds of public order or of general interest, be suspended by decree until the cessation of hostilities.
The same decree constitutes a special delegation empowered to take the same decisions as the municipal council.

S. 163. -In the event of the dissolution of a municipal council or the resignation of all its members in exercise and when a municipal council cannot be appointed, a special delegation shall carry out its functions.
Within eight days of the dissolution or acceptance of the resignation, this special delegation shall be appointed by order of the Minister responsible for Local Government, who shall designate the President and the two Vice-Presidents.
The number of members is set at three in municipalities where the population does not exceed 50,000 inhabitants. This number can be increased to seven in the communes of a higher population.
The delegation has the same powers as the municipal council.
However, it cannot:
1. Alienate or exchange communal property;
2. Increase the size of the budget;
3. Create public services;
4. To vote on loans;
5. Affect and decommission the lands of the national domain, with the exception of those intended for projects and investment programmes validated by the Minister concerned.

Article 164. -In case of mobilization, when the elections to the municipal council are postponed, the special delegation is empowered to take the same decisions as the municipal council.
Whenever the City Council has been dissolved, or by virtue of the preceding Article, a special delegation has been appointed, the municipal council shall be re-elected within six months from the date of the dissolution or the Last resignation.
The period referred to in the second subparagraph of this Article may be extended for one, two or three periods of six months by reasoned order.

Article 165. -The functions of the Special Delegation shall expire as soon as the City Council is reconstituted.

Article 166. -In the event provided for and dealt with by Article 163 of this Code, the President shall serve as the Mayor and Vice-Presidents of the Deputy Mayor.
Their powers come to an end as soon as the new municipal council is installed.
Chapter V.-Provisions relating to the city

-A city may be established, by decree, to pool the competences of several municipalities which have territorial homogeneity.

This decree determines the name of the city, locates the town and sets the boundaries which are those of the constituent communes.
The powers of the city, its financial resources and its relationship to the municipalities that make up the city shall be determined by this chapter.
The town has a status of commune.
Section 1. -Formation of organs of the city

Article 168. -The city council is the deliberative organ of the city.
It is composed of the councillors and appointed councillors, for five years in accordance with the Electoral Code.
The city council elects, within it, the mayor and the deputies. Its office is composed of the mayor and the deputies.
The members of the office, because of their responsibilities, must be able to read and write in the official language.
After the mayor and the deputies in the order of their election, the councillors of the city take precedence in the order of the table.
The order of the table is determined:
1. - by the earliest date of the elections since the last full renewal of the city council
2. - between councillors elected on the same day, by priority of age.
To determine the number of assistants, section 93 of this Code applies.

However, the number of deputies to the mayor of a city cannot be greater than five.
The election of the mayor of the city following the general renewal of the city council takes place eight days after that of the mayors of the municipalities constituting the city.
The functions of mayor and mayor of town are incompatible.

Section 2. -City Skills

Art. -169. -The city receives expertise in the following areas:
1. The general land use plan, development, subdivision, and equipment of the perimeters assigned to the dwelling;
2. The acceptance or refusal of gifts and bequests;
3. The city budget, the additional appropriations and any changes to the budget;
4. The city's projects and the city's participation in their funding;
5. Human capital projects;

6. Real estate and securities acquisitions, projects, plans, specifications and contracts for new construction, reconstructions, major repairs or all other investments, in conjunction with the municipalities;
7. The classification, reclassification, opening, adjustment, alignment, extension, widening or deletion of public roads and squares and the establishment, improvement, maintenance of runways and unclassified roads;
8. The creation, decommissioning or expansion of cemeteries listed by Order in Council;
9. Firefighting;
10. The extension of the public lighting network;
11. Any other jurisdiction determined by the municipalities constituting the city.

Article 170. -The following skills are transferred to the city:
-waste management and the fight against unsafe conditions;
-management and maintenance of level 1 hospitals;
-participation in universal disease coverage;
-participation in the organisation of sporting competitions;
-monitoring and conservation of historic sites and monuments;
-the promotion and enhancement of historic sites and monuments;
-promotion of national and local culture;
-The allocation and distribution of scholarships and grants;
-the promotion of national languages and oral tradition;
-the development of the planning master plan (PDU), the master planning and town planning scheme (SDAU), the urban planning plans for the areas of concerted planning, urban renewal and land consolidation;
-the development and implementation of the city development plan (VDP);
-the implementation of the contract with the State for the implementation of development projects.

Art. . The city's mayor is the representative of the local community. As such, he is responsible, under the control of the city council:
1. To maintain, maintain and administer the properties and property of the city and, as a result, to act conservatory of its rights;
2. Managing revenues, monitoring services and accounting for the city;

3. Prepare and propose the budget, order expenditure and prescribe the execution of revenue;
4. To direct the work of the city;
5. To ensure the implementation of the development programmes financed by the city or carried out with its participation;
6. To provide for the measures relating to the city's roads;
7. To take out the contracts, to pass the leases of the goods and the tenders for the works of the city in accordance with the rules laid down by the laws and regulations;
8. To pass, in accordance with the same rules, acts of sale, exchange, sharing, acceptance of gifts or bequests, acquisitions, transactions, where such acts have been authorized by the city council;
9. To represent the city in court;
10. To ensure the protection of the environment, to take action accordingly, on the one hand, to prevent or eliminate pollution and nuisance, on the other hand, to ensure the protection of green spaces and, finally, to contribute to The beautification of the city;
11. To appoint to jobs in the city;
12. Provide assistance to places of worship;
13. And, in general, to execute the decisions of the city council.
The mayor of the city or his delegate represents the administration of the city in all boards, commissions and agencies in which its representation is provided for by the laws and regulations in force.

Article 172. -The mayor of the city may, under his supervision and responsibility, delegate part of his or her powers to one or more of his deputies and, in the absence or in the event of the incapacity of his deputies, to members of the city council.

These delegations remain as long as they are not reported. However, they cease to be expressly reported when the mayor of the city of whom they emanate has died, suspended, revoked or declared resigned.
The mayor is responsible for the implementation in his city of the government-defined economic and social development policy.

Art. 173. -The mayor is assisted by his deputies who form the city's office with him.
The city office shall give its opinion whenever such notice is required by the laws and regulations or is requested by the representative of the State.
The city office is responsible for:
-the establishment of the agenda for the meetings of the Board;

-assistance to administrative and technical services in the design and implementation of development actions, in particular with regard to public participation measures;
-monitoring the return of taxes, taxes and rights of the city, taking or proposing measures to improve recovery;
-the determination of the manner in which the work of the city is to be carried out, including trial, human investment, undertakings, undertakings.

Art. 174. -The Secretary-General of the city shall be appointed by the Mayor, after advisory opinion of the representative of the State, among officers and officials of hierarchy A of the civil service, or equivalent level, under conditions specified by decree.
He attends the meetings of the Bureau, with a consultative vote.
The mayor puts an end to his functions in the same forms.

Article 175. -In the event that the particular interests of the mayor are in opposition to those of the city, the council designates another of its members to represent the city, either in court or in contracts.

Article 176. -The mayor of the city or his deputy, in the absence of the representative of the state, urgently appeals for the burial and burial of any deceased person, without distinction as to worship or belief.

Art. 177 . The mayor of the city takes orders to the effect:
1. Order the measures on the objects entrusted by the laws to its vigilance and authority;
2. To re-publish police laws and regulations and to remind residents of their compliance.
The mayor of the city is required to ensure compliance with the police requirements.

Article 178. -Decisions and orders shall be immediately addressed to the representative of the State who shall ensure their control under the conditions laid down in Title V of the first Book of this Code.

Article 179. -Decisions and orders of the mayor of the city shall be enforceable only after having been brought to the attention of the persons concerned, by publication and posting, whenever they contain general provisions and, in the other Individual notification.
The publication is evidenced by a statement certified by the mayor of the city.
The notification shall be established by the receipt of the interested party or, failing that, by the original of the notification kept in the archives of the seat of the city.

The acts taken by the mayor of the city are recorded on their date in a special register kept at the city's headquarters. It was deposited in the prefecture.

Article 180. -The mayor of the city shall exercise the police of the roads within the built-up areas, but only with regard to traffic on the said roads.

Section 3. -City Finance:
Paragraph 1. -general provisions
I.-City Budget

Article 181. -The city budget provides for a fiscal year all revenues and expenses of the city without any contraction between each other.

Article 182. -The budget of the city shall be presented in accordance with the conditions laid down in the decrees on public accounting.
II. -Vote and settlement

Art. 183 . The budget of each city is proposed by the mayor, voted by the city council and approved by the representative of the state.

Art. 184 . As regards the arrangements for the approval of the City's budget, the provisions of this Code shall apply to the annexes to public services of an industrial or commercial character or to public establishments in the city.
Paragraph 2. -Revenue

Article 185. -The city's operating revenues are as follows:
1. Tax revenue:
(a) The following direct taxes collected on the territory of the city:
-the contribution of the patents and the related additional tax;
-the land contribution on the built properties.
However, the revenue referred to in point (a) shall be collected by the municipality if the debtors carry out their activities in the infrastructure and equipment
Merchants.
The basis for the assessment and collection of such taxes and their rates shall be determined by law.
(b) The products of the cents additional to the contribution of the patents received by the city.
The absence of any new proposal is worth a maximum of the previous year.
The centimes referred to in paragraph (b) above of this Article shall be levied on the same roles as the contributions to which they apply.

To ensure the cash flow of the cities, the State grants them at the beginning of each of the first two quarters of the financial year, an advance equal to 25 % of the recoveries made in the last known management of direct taxes Enumerated in paragraph 1 of this Article.
(c) The proceeds of the garbage collection tax.
(d) The proceeds of the taxes on the distribution of petrol, gas oil or any other fuel.
These direct and indirect taxes, including the manner of assessment and collection and the maximum rates shall be determined by law, shall be created by the deliberation of the city council in accordance with the conditions laid down in Title V of the first Book of the present Code.
2. Income from the city's heritage
The products of the town's domain and services include:
(a) private real estate income:
-rental of buildings or land in the city;
-accommodation and furniture deductions;
-rental of souks, lodges or stalls, restaurants gargotes and canteens.
(b) revenues in the public domain:
-land products assigned to interment;
-products of concessions in cemeteries.
(c) miscellaneous income, including:
-60 % of the proceeds from fines imposed by the courts or simply by police for the offences and offences committed on the territory of the city;
-city services products;
-reimbursement of staff hospitalization costs;
-products of shipments of administrative acts;
-right of residence of casket to the depository;
-the products of the funeral pumps and rates for the elevation of the monument in the cemetery.
3. The contributions of the endowment fund for decentralisation;
4. Contributions from municipalities to the city budget;
5. All other resources, the collection of which is authorized by laws and regulations.

Section 4. -Relations between the city and the municipalities

Article 186. -The mayor of the city associates the mayor of the municipality with the study of the general conditions for the implementation and the execution of the projects of the infrastructure and equipment provided for, in whole or in part, within the limits of the municipality.
The mayor of the municipality reports to the nearest meeting of the municipal council.
The mayor of the commune must also inform the mayor of the city of the investments undertaken within the framework of the competences of the municipality.

Article 187. -In all matters not contrary to this Chapter, the provisions of this Code relating to the municipality shall apply to the city.
TITLE IV. -LOCAL ADMINISTRATION AND LOCAL SERVICES
Chapter I. -Budget of local authorities

Article 188. -The budget of each local community provides for a fiscal year all the revenues and expenses of the local community without any contraction.

Article 189. -The budget shall be presented in accordance with the conditions laid down in the decrees on public accounting.
Section 1. -Vote and settlement

Article 190. -The financial year of the local authorities starts on 1 January and ends on 31 December.

Article 191. -The budget shall be proposed by the executive body of the local community, voted by the Council and approved by the representative of the State in accordance with the conditions laid down in Title V of the first Book of this Code.

Art. 192. -The budgets for industrial or commercial utility services shall be voted by the local community council and approved under the same conditions as its general budget.
Section 2. -Operating revenues

Article 193. -The ordinary revenue of the local authorities comes from the proceeds of the tax revenue, the exploitation of the field and the local services, the patronage dividends granted by the State or other public authorities on the amount of taxes and Fees recovered for their benefit, and the annual allocation of the Endowment Fund.

Subsection 1. -Operating revenues of the Department

Article 194. -The operating revenue of the department is derived from the resources provided by the State in the annual allocation of the Endowment Fund, as well as the royalties of the field, the proceeds from the exploitation of its Heritage and royalties for services rendered.
Any other recipe for operation is created by law.
Subsection 2. -revenue from the operation of the municipality

Art. 195 . The operating revenue of the municipality is as follows:
6. Tax revenues that include:
(a) The following direct taxes collected on the territory of the municipality:
-the tax minimum and the tax representative of the tax minimum;
-the contribution of the patents and the related additional tax;
-the land contribution on the built properties;
-the land contribution on the non-built properties;
-the property surtax on underbuilt properties;
-the contribution of the licences;
The basis for the assessment and collection of such taxes and their rates shall be determined by law.
(e) products from the additional percentimes to the tax minimum tax and the tax minimum tax representative;
-the contribution of the patents;
-to the rights of licences, collected in the territory of the municipality, according to the number of centimes created by the discharge of the municipal council within the limit of the maximum determined by law.
The absence of any new proposal is worth a maximum of the previous year.
The centimes referred to in paragraph (b) above of this Article shall be levied on the same roles as the contributions to which they apply.
To ensure the cash flow of the communes, the State grants them at the beginning of each of the first two quarters of the financial year, an advance equal to 25 % of the recoveries made in the last known management of direct taxes Enumerated in paragraph 1 of this Article.
(f) products of the following direct municipal taxes

-tax on the value of premises used for the performance of a profession;
-tax on the removal of household waste;
-sweeping tax;
-sewer overflow tax;
-licences for traders of drinks in addition to the right of licence;
-tax on sewing machines for professional use.
(g) Goods of the following indirect communal taxes:
-tax on electricity consumed;
-water tax;
-tax on advertising in the form of billboards, posters or illuminated signs;
-tax on night establishments;
-slaughter levy;
-sales tax and meat punching;
-oyster and mussel health inspection fee;
-tax on paid entries;
-entertainment, games and entertainment tax;
-tax on premises in garnis;
-tax on the distribution of petrol, gas-oil or all other fuels.
These direct and indirect taxes, including the manner of assessment and collection and the maximum rates shall be determined by law, shall be created by the deliberation of the City Council in accordance with the conditions laid down in Title V of the first Book of the present Code.
7. The income of the municipal heritage
The products of the operation of the domain and of communal services include:
(a) private property income
-rental of buildings or communal land;
-accommodation and furniture deductions;
-rental of souks, lodges or stalls, restaurants gargotes and canteens.
(b) revenues in the public domain
-products of the rights of places collected in the halles, fairs, markets, slaughterhouses and livestock farms according to the duly established tariffs;
-products of parking and rental licences on public roads;
-road rights products;
-land products assigned to interment;
-products of concessions in cemeteries;
-ant rights;
-tax on terraces of cafes, balconies and protruding constructions;

(c) miscellaneous income, including
-60 % of the proceeds of fines imposed by the courts or simply by police for the offences committed in the territory of the commune;
-products of communal services;
-reimbursement of staff hospitalization costs;
-products of shipments of administrative acts and acts of civil status;
-the right to legalise;
-right of residence of casket to the depository;
-the products of the funeral pumps and rates for the elevation of the monument in the cemetery;
-Disinfecting and disinfecting tax.
8. Discounts granted by the State include:
-The share allocated to the municipalities on the product of the vehicle tax recovered by the State;
-The share accruing to the municipalities on the proceeds of the tax on the real estate value collected by the State;
9. The contributions of the endowment fund for decentralisation;
In general terms, all resources currently collected by municipalities and those whose collection is authorized by laws and regulations.
Section 3. -Local Government Investment Receipts

Article 196. -investment income includes:
1. Temporary or accidental income, and in particular
-gifts and bequests with investment expenses;
-competition funds,
-borrowing funds;
-proceeds from the sale of property, from the disposal or exchange of real property;
-the product of the sale of the animals or materials put into the impoundment and not claimed within the prescribed time limits;
-the product of the extraordinary extra centimes duly authorised.
2. Appropriations provided by the budget of the State or any other public body in the form of competition funds for major urban planning and capital expenditure, according to the estimates and campaign plans released by the Council of the Local community.

3. Levies made to the investment section from the operating section.

Article 197. -The competition funds of the State from which the beneficiary local authorities have not been employed, either within the year following the year for which they were granted, or within the time limits laid down in the award decision which cannot Be less than one year, are cancelled and returned to the state.
These requirements shall be waived only for the funds of competitions allocated for the implementation of a programme of work which may extend over a period of several years.

Art. -198. -Local authorities operating commercial equipment may levy taxes on the use of these establishments.
A decree shall fix the maximum rates and the manner of collection of the fees referred to in this Article.
Section 4. -Advances

Article 199. -The State may make advances to local authorities which justify:
-that their cash situation jeopardiss the resolution of essential and urgent expenditure,
-that this situation is not due to insufficient resources or a budgetary imbalance.
Section 5. -Expenses

Art. 200. -Expenditures include operating expenditures and capital expenditures.
Operating expenditures are permanent and allow the community to meet its current expenses and obligations.
Capital expenditure allows the construction of equipment, buildings and infrastructure, as well as the acquisition of equipment related to this work.

Art. 201. -Operating expenditures are mandatory or optional.
Mandatory expenditures are those that must necessarily be included in the budget
-either because the law imposes it on all local authorities or only those who meet certain conditions;
-either because, while leaving an optional character for the creation of certain public services or for the setting of development programmes, the law requires the local authorities to include in their budgets the expenditure If these services have been created or have been included in the development plan.

Compulsory expenditure shall be subject to the opening of appropriations deemed sufficient by the representative of the State, under the conditions laid down in Title V of the first Book of this Code, before it is possible for the municipality to record the expenditure Optional.

Art. 202 . - The following expenses shall be compulsory under the conditions laid down in the preceding Article:
1. The maintenance of the seat of the local community, excluding sumptuary facilities, the rental of buildings to take place, the maintenance of the buildings and the properties of the local community;
2. Office, library and printing costs for the local community service, archival preservation fees, subscription fees and the preservation of official newspapers;
3. The cost of civil registers and printouts, the costs of establishing the decadal table of civil-state acts, the cost of supplies of family books and the allowances paid to the civil officers of the centres Secondary;
4. Fees for collecting local taxes and local community revenues;
5. The salaries and wages of the staff, excluding any contractual and daily staff, the allowances for which the award is authorised by the texts in force in favour of officials paid on another budget and Local service workers;
6. Pensions and annuities to the local community when they have been regularly liquidated and approved;
7. The closure of the cemeteries, their maintenance and translation in the cases determined by order of the competent authority;
8. The costs of establishing and maintaining alignment and levelling plans;
9. Levies established by the laws on property and income of the local community;
10. The discharge of debts owing, in particular, the incurred and non-authorised expenditure agreed jointly at the close of the management by the authorising officer and the accounting officer of the local authority, as well as the interest of the debt and the expenditure of Repayment of the capital debt;
11. Maintenance and cleaning expenses of streets, roads and public places situated in the territory of the local community and which have not been the subject of a classification order placing them in charge of budgets other than that of The local community;
12. The expenditure of the local public services legally established and the expenditure incurred by local authorities resulting from a regulatory act;

13. The expenditure occasioned by the application of Articles 128 and 129 of this Code providing for the execution of office, in the event of refusal or neglect by the local authority, of the acts which are prescribed,
14. The expenditure of local disinfection and hygiene services under the conditions laid down by the regulations in force;
15. The fee for participation in the operation of the national fire protection service, the rate and distribution of which shall be fixed by decree;
16. The expenditure necessary for the implementation of the investment programmes or development measures released by the Council and entered in the development plan;
17. Participation in the financing of local projects proposed by the local community and adopted by the Standing Committee for the Coordination of Small Aid and Local Projects;
18. Discounts granted to village chiefs, district delegates and local market officials.

Article 203. -Expenditure induced by the transfer of powers of the State to local authorities is compulsory in the conditions specified by the transfer law.

Art. . - Are optional all expenditure which does not fall into the compulsory categories, the nomenclature of which is limited.
An optional expenditure can only be entered in the budget when it is of local interest.

Article 205. -The council of the local community can provide a budget for unforeseen expenditures.
In the first session following the scheduling of each expenditure, the Executive shall report to the Council, together with supporting documents, on the use of that appropriation. These pieces remain attached to the deliberation.
This appropriation can only be used to meet urgent expenditure for which no appropriations are entered in the budget.

Article 206. -Claims whose liquidation, scheduling and payment could not be made within the period of four years from the opening of the management to which they belong are, without prejudice to the deadlines imposed by the laws Or granted by contracts or conventions, prescribed and permanently extinguished for the benefit of local authorities, unless the delay is due to the fact of the administration or the existence of appeals before a court.
The time limit shall be five years for creditors domiciled outside the national territory.

Chapter II. -Accounting
Section 1. -Accounting for the local executive and the accounting officer

Article 207. -The President of the Departmental Council and the Mayor may only issue warrants. If, after formal notice, they refuse to order an expenditure regularly authorised and liquidated, the representative of the State shall take a valid order under the conditions laid down in Title V of this Code.

Article 208. -All local revenue for which the laws and regulations have not prescribed a special method of recovery shall be effected in the order of revenue or repayment prepared by the local executive body subject to the application of the provisions Of Article 128 of this Code.
Objections shall be judged in accordance with the provisions of the Code of Civil Procedure relating to the tax procedure.
Where the claims to be recovered are already recognised by an enforceable title, such as a judgment, a contract, a lease, a declaration or any other enforceable title, the local executive body shall not have to draw up the order of revenue or repayment and Continuation of the recipe is done according to the act itself.
In this case, the local receiver must be in possession of a title shipment and is entitled to request, if necessary, given back to the original, on its receipt.

Article 209 . The President of the Departmental Council and the Mayor keep the revenue and expenditure accounts of the local community.
The administrative account for the close management must be presented to the Board of Directors.

Art. 210. - The revenue and expenditure of the local authority shall be carried out by an accounting officer, who shall be responsible for:
-to continue the return of all the income of the local community and all the sums owed to it;
-to pay the expenditure ordered by the local executive body, up to and including regular appropriations;
-ensure custody of funds and values.
The public accountant is required to provide the local community with its monthly accounting situation and annual management account.

Article 211. -Budgets and accounts remain at the headquarters of the local community where they are available to the public.

Article 212. -Without prejudice to the application of the provisions of the Penal Code, any person other than the recipient of the department or commune who, without legal authorization, interferes in the handling of the funds of the local community, is by that fact alone, Made accountant of fact. In addition, it can be prosecuted under the provisions of the Criminal Code, as without a title in public functions.

Article 213. -The de facto management of the accounts of the local authorities shall be referred to and judged by the Court of Auditors. In this case, the accounts of the accounting officer, starting from the beginning of the de facto management, shall be sent ex officio to the Court of Auditors.
Section 2. -Material Accounting

Article 214. -In each local authority, the executive body shall maintain material accounting in accordance with the conditions laid down in the regulations in force.

Article 215. -The council of the local community deliberates on property management and real estate transactions by the local community.

Art. . - Leases, amicable agreements and agreements of any kind having as their object the lease for a period of more than ten eight years, as well as the acquisition of real property or real property rights, shall be concluded in the forms fixed by the Regulations in force.

Article 217. -The price of real estate acquisitions by the local authorities shall be paid in accordance with the conditions laid down in the regulations in force for similar operations carried out by the State.

Article 218. -The sale of property belonging to the local authorities is subject to the same rules as those belonging to the State.

Article 219. -Local authorities may own annuities on the State, in particular through employment, the purchase of securities, capital from reimbursements made by individuals, alienation, relief, exchange, bequests and donations.
Government annuities are implemented through the deliberation of the local community council.
Available capital is paid to the Treasurer General who is responsible for purchasing the annuities and remitting the entries or shares to the local receiver responsible for their conservation.
Local authorities may also arrange for the general treasurer or local recipients to purchase bonds issued by the treasurer or other local authorities.
The registration of annuities owned by local authorities is considered to be real property.

Chapter III. -Donations and Bequests

Article 220. -The deliberations of the local community council subject to the acceptance of donations and bequests, where there are charges or conditions, shall be enforceable only after the assent of the Minister for Local Government and the Minister Responsible for Finance.
If there is a claim by the claimants to the estate, regardless of the amount and nature of the gift or bequest, the authorization may be granted only by order in council.

Article 221. -The local executive body may, as a precautionary measure, always accept donations or bequests and form prior to the authorization of any application for grant.
The decree provided for in paragraph 2 of the foregoing Article or the deliberation of the Board which intervenes at a later date shall take effect on the day of that acceptance.
Acceptance must be made without delay and as far as possible in the act itself which constitutes the donation. Otherwise, it shall be effected by a separate act, also authentic, and shall be notified to the donor in accordance with the provisions of the Code of Civil and Commercial Obligations.

Article 222. -Local authorities and their groups freely accept donations or bequests made to them without charge, conditions or real estate assignment.
In all cases where donations and bequests give rise to family claims, the authorization to accept them is given by decree.

Article 223. -In cases where the proceeds of the liberality no longer allow such charges, a decree, taken after the opinion of the Supreme Court, may authorize the local authority to assign the product to another object in accordance with the intentions of the donor or the Testator
Otherwise, the heirs can claim the return of the liberality.
Chapter IV. -Goods and rights divided between several local authorities

Article 224. -When several local authorities have indivis property or rights, a decree establishes, if requested by one of them, a commission made up of representatives of the councils of the local authorities concerned.
Each council shall elect, on its own, by secret ballot, the number of delegates established by the decree of creation.
The commission is presided over by a trustee elected by the delegates among them. A new committee is set up after each renewal of the councils concerned.

The deliberations shall be subject to all rules established for the deliberations of the local community council.

Art. 225 . The powers of the committee and its chairman shall include the administration of the undivided goods and rights and the carrying out of the related work.
These powers are the same as those of the councils of the local authorities and their executive bodies in such matters.
Sales, exchanges, shares, acquisitions and transactions remain reserved for the advice that may authorize the chairman of the commission to pass the acts relating thereto.

Article 226. -The distribution of expenses voted by the committee is made between the local authorities concerned by their council.
In the event of disagreement between the relevant Councils of the same department, the representative of the competent State shall do so. If the councils belong to different departments, it shall be decided by order of the Ministry of Local Government.
The share of the expenditure definitively assigned to each local authority shall be ex officio within the respective budgets, in accordance with Title V of the first book of this Code.
Chapter V.-Work of local communities

Article 227. -Any new construction or reconstruction on behalf of the local community can only be made on the production of plans and specifications made available to the local community council.

Article 228. -The budget of the local community must include the resources necessary to carry out the new work, construction or major repairs to be carried out during the fiscal year for which it was voted.
The Council shall determine the order of priority for such work following their urgency and necessity.
Where the duration of the work is to exceed one year, the Council shall assess the overall expenditure necessary for the implementation of this work and shall allocate that expenditure by budgetary management.
Chapter VI. -Actions in court

Article 229. -The local community council deliberates on the actions to be taken or supported on behalf of the local community.

Article 230. -The local executive body, under the deliberation of its council, represents the local community in court.

It may, without prior authorisation by the Council, make all provisional or interruptive acts of disqualifications.

Art. 231. -Any taxpayer enrolled in the role of the local community shall have the right to exercise, as an applicant or defendant, at his expense and risk, with the authorization of the representative of the State, the actions which he believes belong to the local community and that The latter, which had previously been called upon to deliberate, refused or neglected to exercise.
The taxpayer shall send to the representative of the State a detailed memorandum issued to him or her. The representative of the State shall immediately transmit this memorandum to the executive body concerned, inviting him to submit it to his counsel, specially convened for that purpose within two months. This time limit may be shortened.
In the event that the Council refuses to take legal action, the representative of the State may authorize the applicant to act in court.
The decision of the State representative must be reasoned. It is subject to appeal before the administrative court.

Article 232. -No legal action other than the possessory actions may, on pain of inadmissibility, be brought against a local authority only as long as the applicant has previously sent the representative of the State, by registered letter with accused Of receipt, a brief setting out the object and the reasons for its claim.
The action may be brought before the courts only one month after the representative of the State had received the memorandum, without prejudice to the provisional acts.
The submission of the submission interrupts any limitation period or lapse, if it is followed by a request for justice within the three-month period.

Art. . The representative of the State shall immediately address the submission to the executive body concerned with the invitation to convene its counsel at the earliest opportunity to deliberate.

Article 234. -The party who has obtained a conviction against the local community shall not be liable to the charges or contributions imposed for the payment of the costs and damages resulting from the trial.

Article 235. -The appeal to the Supreme Court or the Court of Appeal must be notified by the authors to the representative of the State who may make observations.

Chapter VII. -Creation of local public institutions and participation in public participation companies or private enterprises

Article 236. -Local authorities may establish local public institutions in accordance with the legal provisions relating to public institutions, public participation companies and private legal persons benefiting from the competition Financial of public power.

Article 237. -Local authorities may, by deliberating their advice, either acquire shares or bonds of the companies responsible for the operation of local services, or receive as a royalty from the shares of the founders Issued by the said companies, under the conditions laid down in Article 245 of this Code.

The statutes of these companies must state in favour of the local community:
1. If it is a shareholder, the statutory allocation outside the general meeting of one or more representatives to the board of directors;
2. If it is a bond, the right to have a special delegate defend its interests with the company. Amendments to the statutes of such companies of interest to local authorities shall be approved by the authorities referred to in the preceding Article.

Article 238. -The titles referred to in the preceding Article shall be in nominal form or represented by nominative certificates.
They are retained by the local receiver even if they are assigned to the administration of the Board of Directors.

Article 239. -The titles assigned to the management of the Management Board are inalienable.
The alienation of the other titles referred to in Article 237 of this Code may take place only on the basis of an approved deliberation under the same conditions as the decision to acquire.

Article 240. -The civil liability in respect of acts performed as a director of the company, by the representative of a local community to the board of directors of the company of which it is a shareholder, shall be the responsibility of the local community, Reservation of an action against the person concerned.

Article 241. -The participation of local authorities or of the grouping of such communities shall not exceed 33 % of the social capital of the undertakings or bodies referred to in this section.

Article 242. -The companies referred to in this section shall be subject to the control of the State under the conditions laid down in the legislation and regulations in force.

TITLE V. - CONTROL OF LEGALITE OF LOCAL COMMUNITIES
Chapter I. -Control of legality

Art. 243. -The acts taken by the local authorities shall be transmitted to the representative of the State with, the département or the municipality, which shall issue forthwith the acknowledgement of receipt.
Proof of receipt of the acts by the representative of the State may be furnished by any means. The acknowledgement of receipt that is immediately issued may be used as evidence.
For the acts listed below, the representative of the State shall have a period of fifteen days to request a second reading. This application has suspensive effect, both for the enforceability of the act and for any period of contentious proceedings.
The following acts are concerned with these provisions:
-the deliberations of the councils or the decisions taken by delegation of the councils;
-acts of a regulatory nature taken by local authorities in all areas falling within their jurisdiction under the law;
-the contracts relating to contracts and the agreements for the granting or strengthening of local public services of an industrial or commercial nature;
-individual decisions relating to the appointment, promotion of rank or level of staff of local authorities;
-the individual decisions on the sanctions subject to the advice of the Disciplinary Board and the dismissal of officials from the local authorities.
Such acts shall be enforceable as of right, fifteen days after the issue of the acknowledgement of receipt, unless requested for second reading by the representative of the State, and after their publication or notification to those concerned. This period of fifteen days may be reduced by the representative of the State at the request of the President of the Departmental Council or the Mayor.

Article 244. -The regulatory and individual decisions taken by the President of the Departmental Council or the Mayor in the exercise of their police powers, the daily management acts taken on behalf of the local authorities other than those mentioned in Article 243 above shall be enforceable as soon as it is published or notified to the persons concerned, after transmission to the representative of the State.

Article 245. -By way of derogation from the enforceability of the acts provided for in Articles 243 and 244 of this Code, shall remain subject to prior approval by the representative of the State of acts taken in the following areas:

-primitive and supplementary budgets;
-borrowings and loan guarantees;
-local community development plans;
-the financial conventions of international cooperation with commitments of an amount fixed by decree;
-public affairs and urban planning;
-guarantees and takeovers in private companies engaged in activities of general interest for public participation;
-contracts exceeding an amount fixed by decree and concession contracts of more than thirty years.
Such deliberations and decisions shall be transmitted to the representative of the State, subject to the conditions laid down in Article 243 of this Code. The approval of the representative of the State shall be deemed to be tacit if it has not been notified to the local community within one month from the date of the acknowledgement of receipt by the representative of the State.
This period of one month may be reduced by the representative of the State at the request of the President of the Departmental Council or the Mayor.

Article 246. -The representative of the State defers to the Supreme Court the acts referred to in Articles 243 and 244 of this Code, which he considers to be unlawful, within two months of their transmission.
The court must rule within a maximum period of one month.
These acts referred to the judge are not subject to a hierarchical remedy.
At the request of the President of the Departmental Council or the Mayor, the representative of the State shall inform him of his intention not to refer to the Administrative Judge an act which has been transmitted to him pursuant to Article 243 of this Code.
Where the representative of the State defers an act to the administrative court, he shall inform the President of the departmental council or the mayor in writing without delay and shall communicate to him all details of the illegalities invoked against the act Incriminated.

Article 247. -The representative of the State may attach a request for a stay of execution. That application is entitled if one of the grounds relied on in the application appears to be serious and capable of justifying the annulment of the contested measure in the statement of inquiry.
Where the contested act is such as to endanger the exercise of public or individual freedom, the President of the Supreme Court or one of its members delegated to that effect shall deliver the stay within forty-eight hours.
The Supreme Court may, on its own initiative, impose a stay of execution in respect of any procurement that is transmitted to it by the representative of the State for the purpose of cancellation.

Article 248. -The Government submits each year to the National Assembly, which in debate during its first regular session, a report on the control of legality exercised over the previous year with regard to the acts of the local authorities.

Article 249. -The President of the Departmental Council or the Mayor may refer to the Supreme Court, for excess of power, the decision refusing the approval of the representative of the State taken under Article 245 of this Code. Such remedies shall be the subject of the procedure laid down in Articles 246 and 247 of this Code.
The annulment of the decision refusing approval by the Supreme Court amounts to an approval upon notification of the judgment to the local community.

Article 250. -Without prejudice to the direct action available to it, if a natural or legal person is aggrieved by an act referred to in Articles 243 and 244 of this Code, it may, within two months from the date on which the act became Request to the representative of the State concerned to implement the cancellation procedure provided for in Articles 246 and 247 above.
For the acts referred to in Article 243 of this Code, that application shall not have the effect of extending the period of legal proceedings before the representative of the State in accordance with Article 246 of this Code.
Where the application for annulment relates to an act referred to in Article 244 of this Code, the representative of the State may refer the act in question before the Supreme Court within two months of its referral by the injured natural or legal person.
Where the request for annulment concerns an act referred to in Article 245 of this Code, during the period of approval of the representative of the State, the latter shall deal with that request in accordance with the procedure of the graceful application. If the decision has become enforceable, only direct action is possible.
Such acts are not subject to a hierarchical remedy.
Chapter II. -Judicial review of accounts

Article 251. - The judge of the accounts shall judge all the public accountants of the local authorities, as well as the accounts of the persons he has declared de facto accounting officers.

The accounts of the local authorities of which the population does not exceed 15,000 inhabitants and whose ordinary revenue at the last administrative account is less than an amount fixed by decree, shall be subject to the provisions of the paragraphs Hereinafter, of an administrative clearance by the treasurers
Regional except for their own management accounts.
The discharge decisions, if any, of any observations which may lead to the discharge of the accounting officer shall be transmitted by the regional paymaster to the Court of Auditors. The deposit of the accounting officer shall be made only by the judge of the accounts.
For accounts subject to the administrative clearance procedure and which are not subject to observations subject to the possible remedies and the right of evocation of the accounting judge, the accounts of the regional treasurers shall prevail Final discharge of the accounting officer.

The Regional Pay-Treasurer shall address to the Court of Auditors all the discharge orders which he has taken. The Court of Auditors may exercise its right of evocation and reformation on the orders referred to in the fourth paragraph of this Article within six months from the date of their notification to the accounting officer. This period may be extended by the competent judge once but not more than six months.
For the local authorities of which it ensures the effective judgment of the accounts of the accounting officer in accordance with the preceding paragraphs, the judge of the accounts shall check on the documents and, if necessary, on the spot the regularity of the revenue and expenditure described in The accounts of local authorities. It ensures regular use of funds, funds and values.
It can audit the accounts of institutions, companies, groups and organisations, irrespective of their legal status, to which local authorities provide financial assistance.

Article 252. -The account judge contributes to the budgetary control of local authorities.
It examines the management of local communities. Any observations in this field may not be made without prior maintenance between the Judge-Rapporteur or the President of the Section of Accounts and the authorising officer of the local authority concerned. Where observations are made, they may not be finalized until the authorising officer has been able to provide them with a written reply. The Court of Auditors shall take all necessary steps to ensure the secrecy of its investigations.

The final observations made by the judge of the accounts on the management of a local authority shall be communicated by the executive body of the local community to its deliberative assembly, at its earliest meeting. The judge of the accounts shall inform the representative of the State concerned.
Each year, the Court of Auditors devotes part of its public report to the management of local authorities.

The judge of the accounts shall inform the chairman of the departmental council or the mayor, of the observations relating to their management which he intends to insert in this report and invite them to inform him of their replies. These are published as a result of his observations.
Chapter III. -Budget rules
Section 1. -General provisions

Article 253. -At least one month before the review of the budget of a local community, a debate takes place in its Council on the budget guidelines.
The draft budget shall be prepared and presented by the President of the Departmental Council or the Mayor, who shall communicate it to the members of the Council with the corresponding reports fifteen days before the opening of the first meeting devoted to Review of the budget.
The budget and the special revenue and expenditure authorities are voted by the local community council. They divide into section of " Operation " And section " Investment ".

Article 254. -In the event that the budget of the local authority has not been adopted before 1 January of the financial year to which it applies, the President of the departmental council or the mayor shall, until the adoption of that budget, be entitled to recover Revenues, to commit, to liquidate and to mandate the expenses of the operating section within the limits of those in the previous year's budget. They are entitled to mandating the capital repayment of the debt annuities due before the budget vote.

In addition, until the adoption of the budget or until 31 March, in the absence of adoption of the budget before that date, they may, on authorisation by the Council, commit, liquidate and mandate investment expenditure, within the limit of one quarter of the appropriations Appropriations for the previous year, not including the appropriations for the repayment of the debt. The corresponding appropriations shall be entered in the budget when adopted. The authority referred to in this paragraph shall specify the amount and allocation of appropriations.
If the budget is not adopted by 31 March of the year to which it applies, the representative of the State shall pay the budget and make it enforceable within 15 days after that date.

Until the regulation of the budget of the local authority by the representative of the State, the Council shall not adopt any deliberation on the budget for the current financial year.
The provisions of paragraphs 1 to 4 of this Article shall not apply where the lack of adoption results from the absence of communication before 15 March to the Council of the local community of information essential for the preparation of the budget. In this case, the council has 15 days from this communication to stop the budget of the local community. The list of such information shall be determined by joint order of the Minister responsible for Finance and the Minister responsible for Local Government.

In the event of the creation of a new local authority, its council shall adopt the budget within three months of the installation of its organs. Failing this, the budget shall be paid and enforceable by the representative of the State in accordance with the conditions laid down in the third paragraph of this Article. These provisions are not applicable when the lack of adoption results from the lack of communication to the Council, within two and a half months following that creation, of information essential to the preparation of the budget. In this case, the board has fifteen days after that communication to stop the budget of the community.

Article 255. -The budget of a local community is in balance when the section " Operation " And section " Investment " Shall be voted in balance, the revenue and expenditure having been evaluated in a sincere manner, and when the levy on revenue from the section " Operation " For the benefit of the section ", added to the own revenue of this section, excluding the proceeds of the borrowings, and possibly the appropriations of the depreciation and allowance accounts, provides sufficient resources to cover the repayment in The capital of the debt annuities during the fiscal year.
The revenue levy in the section " Operation " For the benefit of the section Investment " Shall represent a share of such revenue fixed by decree according to the type of local authority.

Article 256. -Where the budget is not voted in actual balance or the above provisions have not been complied with, the representative of the State shall note within 15 days from the date of transmission provided for in Article 254 of the present Code. It shall propose to the local community, within 15 days of its finding, the measures necessary to restore the budgetary balance and to ask the Council for further deliberation, within the framework of the provisions laid down in Article 243 (3) of this Code.
The new deliberation of the council rectifying the initial budget must take place within one month from the communication of the proposals of the representative of the state.

If the Council has not deliberated within the prescribed time limit, or if the action taken does not include any corrective measures considered sufficient by the representative of the State to rule on this matter within 15 days from the date of the Transmission of the new release, the budget shall be paid and enforceable by the representative of the State.
As from the finding of the budgetary imbalance by the representative of the State, the Council shall not release in budgetary matters, except for the discharge provided for in the second paragraph of this Article and for the application of Article 254 of the Code.

Art. 257. -Where the budget of a local authority has been settled and made enforceable by the representative of the State, the vote of the Council on the administrative account provided for in Article 259 of this Code shall take place before the vote on the budget for the financial year Next. Where the administrative account adopted under the above conditions reveals a deficit in the implementation of the budget, this deficit shall be carried forward to the budget of the following financial year. Where any of the obligations laid down in this paragraph are not complied with, the representative of the State shall act in accordance with the conditions laid down in paragraphs 1 and 3 of the preceding Article.

If the procedure referred to in the preceding paragraph is applied, the dates laid down in the second subparagraph of Article 254 of this Code for the adoption of the budget shall be carried forward to 1 June and 15 June respectively. In this case, the deadline for the transmission of the accounting management account provided for in Article 259 of this Code shall be reduced to 1 May.

However, for the purposes of these provisions, the budget including the section "shall not be considered to be unbalanced." Operation " Includes or resumes a surplus and includes the section " Investment " Is in balance, after resuming, for each of the sections, the results appearing in the administrative account for the previous year.

Article 258. -Subject to compliance with the provisions of sections 254 above and 259 below, changes may be made to the budget of the local community by its council, until the end of the fiscal year to which they apply.
Within one month of the end of the fiscal year, the Board may, in addition, make adjustments to the budget to adjust the appropriations of the operating section to pay for expenses incurred before December 31 and Enter the appropriations necessary to carry out the operations of the order of each of the two sections of the budget or between the two sections.

The deliberations on the budgetary changes referred to in the preceding paragraph shall be transmitted to the representative of the State no later than five days after the deadline for their adoption. The money orders resulting from the budgetary changes thus decided must be completed no later than January 31 following the year to which they relate.

Article 259. -The order of the accounts shall be constituted by the vote of the council of the local authority on the administrative account submitted by the chairman of the departmental council or the mayor after transmission, no later than 1 July of the year following the financial year, The management account established by the local community accountant. The vote of the Board of Auditors shall take place before 1 October of the year following the financial year.
The administrative account shall be terminated if a majority of the votes have not been heard against its adoption.

Art. 260. -When the order of accounts shows in the execution of the budget a deficit equal to or greater than 10 % of the revenue of the section
" The representative of the State shall propose to the local community the measures necessary for the restoration of budgetary balance within two months of this proposal.
If, in the examination of the following initial budget, the representative of the State observes that the local authority has not taken sufficient measures to eliminate this deficit, the budget shall be settled and enforceable by the representative of the State.
In the event of the implementation of the provisions of the preceding paragraphs, the procedure laid down in Article 257 of this Code shall not apply.

Article 261. -The budget of the local community shall be transmitted to the representative of the State no later than 15 days after the deadline for its adoption by this Code. Failing that, the provisions of the second paragraph of Article 254 of this Code shall be applied.

Art. 262. -The administrative account shall be transmitted to the representative of the State no later than 15 days after the expiry of the time-limit fixed for its adoption by Article 259 of this Code.

Art. 263. -The finding by the representative of the State of the imbalance in the budget of the local authority or of the non-observance of the legal proportions under Article 260 of this Code, has the effect of suspending the execution of this budget until the end of Procedure. However, shall apply from the transmission of the budget, the provisions of the first paragraph of Article 254 above.
In addition, the expenses of the section " Investment " Of this budget may be incurred, liquidated and authorised within the limit of one quarter of the appropriations entered in that title.
Section 2. -Registration of compulsory expenditure

Article 264. -Where the representative of the State, on his own initiative, or seized by the public accountant concerned or by any person having an interest, finds that a compulsory expenditure has not been entered in the budget or has been entered in the budget for an amount Insufficient, it addresses a formal notice to the local community concerned.
If, within a period of one month, such notice is not followed, the representative of the State shall record that expenditure in the budget of the local authority and shall propose, where appropriate, the creation of resources or the reduction of expenditure Optional to cover the compulsory expenditure. The representative of the State shall rule and order the corrected budget accordingly.

Article 265. -In the absence of entrustment, by the local community concerned of a compulsory expenditure within one month of the notice given to it by the representative of the State, the latter shall proceed ex officio.

S. 266. -In the context of public orders, where moratoria interests are not mandated at the same time as the principal, the principal being an amount higher than a threshold fixed by decree, the accounting officer assigned the expenditure shall inform The authorising officer and the representative of the State within ten days of receiving the order of payment. Within 15 days, the representative of the State shall send to the authorising officer a formal notice of the entrustment of these moratoria interests. In the absence of execution within a period of one month, the representative of the State shall proceed ex officio, within ten days, to the entrustment of the expenditure.

However, if within a period of one month, the authorising officer shall notify a refusal of performance for which insufficient funds are available, or if, within that same period, the representative of the State finds that insufficient, within a time limit Within 15 days of such notification or finding, shall proceed to the office of ex officio within 15 days of the receipt of the discharge recording the appropriations or its decision adjusting the corrected budget.

S. 267 . Where the representative of the State intervenes pursuant to Articles 254, 256, 264 and 265 of this Code, the President of the Departmental Council, the Mayor or their representative may, at their request, submit their observations orally. They can be assisted by a person of their choice.

Section 3. -The local community accountant

Article 268. -The accounting officer of the local community is a direct accountant of the treasury who is the chief accountant. He is appointed by the Minister of Finance.
He takes an oath before the regional court.
It shall be required to submit its accounts to the Court of Auditors, which shall act by judgment.

Art. 269. -The accounting officer may not make his acts of payment subject to an assessment of the timeliness of the decisions taken by the authorising officer. It may submit the same acts only to the control of legality imposed by the exercise of its personal and financial responsibility. He is required to give reasons for the suspension of payment.
When the accounting officer notifies his decision to suspend payment of a compulsory expenditure, the President of the departmental council or the mayor may issue a requisition order. It shall comply immediately, except in the case of insufficient funds available, of expenditure ordered on appropriations which are not regularly open or insufficient or on appropriations other than those on which it should be charged, of absence of Justification of the service and the non-liberating nature of the regulation.
Copy of the order of requisition shall be transmitted to the representative of the State and to the Court of Auditors.
In the case of requisition, the authorising officer shall incur personal and financial responsibility.
TITLE VI. -REPRESENTATIVES OF THE STATE

Article 270. -The representatives of the state are the delegates of the President of the Republic in their constituency. They are appointed by decree.
The representatives of the State shall ensure that national interests, laws and public order are respected.
Under the conditions laid down in this Code, they shall exercise control of legality and budgetary control. They shall also ensure that their powers are regularly exercised by local authorities.
They represent each of the Ministers and have authority over the decentralised services of the State in their constituency, subject to the exceptions provided for in other texts. They are the only ones entitled to express themselves on behalf of the State before the elected councils of their constituencies.

Article 271. -The prefect represents the state with the department, the city, the commune of the department and any other communes that will be connected by decree.
The sub-prefect represents the state in the other communes in its district.

Art. 272. -In the context of a wide deconcentration, the measures which determine the division of powers between the central authorities and the representatives of the state with the local authorities are the subject of an annual report to the National Assembly, After the opinion of the Interdepartmental Committee of the Territorial Administration provided for in Title VII of the first Book of this Code.

Article 273. -On their request, the President of the Departmental Council and the Mayor shall receive from the State representatives the information necessary for the exercise of their powers.
On their request, the representatives of the State shall receive from the President of the Departmental Council and the Mayor, the information necessary for the exercise of their powers.
The President of the Departmental Council and the Mayor shall inform their Council of any correspondence which the representatives of the State wish to bring to its attention.
TITLE VII. -MONITORING BODIES

Art. 274 . The National Council for the Development of Local Authorities, established by decree, includes, in addition to representatives of the State, departments and municipalities, representatives of the private sector and civil society.
At least once a year, it is chaired by the Head of State to take stock of the evolution of departments and municipalities.
Each year it establishes a state of decentralised cooperation and makes all useful proposals.

Art; 275. -An inter-ministerial committee of territorial administration is set up by decree.
It is consulted every year on the conduct of the state's policy of deconcentration.

Article 276. -The Interdepartmental Committee for Regional Planning, established by decree, shall be consulted on any changes to the territorial limits and the number of departments, in the context of the procedure laid down in this Code.

S. 277. -A National Support Commission for Local Development Support Centres is established by decree. It is consulted on the development and implementation of development policy and programmes at the grass-roots level, with the support of the Regional Support Centres for Local Development Support Centres.

BOOK II.
SKILLS TRANSFERS
TITLE I. -FUNDAMENTAL PRINCIPLES AND MODALITES OF THE TRANSFER OF COMPETENCES

Article 278. -Local authorities settle, by deliberation, the cases of their competences.
They work with the State, the administration and spatial planning, economic, educational, social, health, cultural and scientific development, as well as the protection and enhancement of the environment and improvement The framework of life.
The State shall exercise sovereignty missions, control the legality of acts of local authorities in accordance with the conditions laid down by law, ensure the coordination of development actions and ensure national cohesion and solidarity. The integrity of the territory.

Art. 279. -Transfers of powers provided for in this Law shall not allow a local authority to establish or exercise guardianship over another.
However, local authorities can freely maintain between themselves functional and cooperation relations in strict compliance with existing laws and regulations.

Art. 280 . - The division of competences between local authorities is carried out by distinguishing between those devolved to departments and municipalities.
All other skills will be progressively transferred to local communities by law.

Article 281. -The resources necessary for the exercise by the local authorities of their competences are vested in them either by tax transfers or by endowments, or by both.

Article 282 . The transfer of powers by the State must be accompanied at least by the concomitant transfer to the departments and the communes of the means and resources necessary for the normal exercise of those powers under the conditions laid down by the Code.
The charges corresponding to the exercise of the transferred powers shall be subject to an assessment prior to the transfer of such powers under the conditions laid down in Title III of this Book.

Any new burden on local authorities as a result of the amendment by the State, by regulation, of the rules relating to the exercise of the transferred powers must be compensated by appropriate payment to the endowment fund of the Decentralization provided for in section 324 of this Code or other tax resources in accordance with the terms and conditions set out in the Act.
The above regulatory act must be mentioned.
In cases where the inadequacy of the financial resources of the local authorities may jeopardise the implementation and implementation of the tasks of the public services, the State may intervene through the granting of special allocations to the communities Concerned.

Article 283. -Where a group of local authorities exercises powers in an area subject to a transfer of powers, the transfer shall take place for the benefit of that body upon the decision of the legislative bodies concerned.
Local authorities may associate themselves with the exercise of powers of common interest, in accordance with Article 279 of this Code, by establishing public cooperation bodies.
Local authorities may establish between themselves conventions by which one of them undertakes to make available to another community its services and means in order to facilitate the exercise of its powers.

Article 284. -The services of departments and municipalities are organised in accordance with the organisational charts-types fixed by decree.
Officials and other servants of the State in need of the departments and municipalities in the performance of their duties shall be assigned to the Ministry responsible for Local Communities to serve in the said communities.

Article 285. -The conditions for the use of each service of the State by the local authorities are determined by past agreements between the State representative and the President of the departmental council or the mayor.
The conventions are established according to model-types fixed by decree.
The President of the Departmental Council and the Mayor shall, within the framework of the aforementioned Conventions, give all instructions necessary for the performance of the tasks entrusted to them. They control the execution of these tasks.

Article 286. -Officials of the decentralised services of the State who have provided direct and personal assistance to a local authority for the conduct of an operation shall not participate, in any form, in the exercise of control of The legality of the acts relating to that operation.

Article 287. -Staff in service in local authorities are governed either by the status of the local civil service or by that of the public service of the State, or by specific laws or regulations.

Article 288. - The department or municipality sees its responsibility clear when a state authority has been replaced in law or in fact by the President of the departmental council or the mayor.

Article 289. - The transfer of a jurisdiction shall, as a matter of law, result in the making available to the local community beneficiary of all the movable and immovable property used, on the date of such transfer, for the exercise of that competence, when such Property is not part of the public domain.
This transfer is evidenced by a devolution decree, in the light of a verbatim record between state officials and local executive authorities.

Article 290. -Local authorities exercise their own competences in respect of the requirements imposed by the national defence.
In accordance with this principle, the transfers of powers provided for in this Law shall not prevent the authorities of the State from taking, with regard to the local authorities, their public establishments and their groups, The measures necessary for the exercise of their civil or military defence powers, in accordance with the laws and regulations in force.
As such, the State shall, as appropriate, have the services of departments and municipalities, their groups and their public establishments.

Article 291. -The State and the local authorities may, as appropriate, partner in contractual form for the achievement of objectives and projects of public utility.
TITLE II. -SKILLS OF LOCAL COMMUNITIES
Chapter I. -Management and use of the private domain of the State, the public domain and the national domain.

Section 1. -General provisions

Article 292. -Senegalese territory is the common heritage of the nation.

Article 293. -In accordance with the principles and provisions of the Law on the National Domain and the Code of the State, in all matters not contrary to this Law, the competences transferred to the departments and the communes in the field of public affairs Relate to the management and use of the private domain of the State, the public domain and the national domain.
Section 2. -From the private domain of the state

Article 294. -The State may assign to the local authorities all or part of its movable or immovable property in its private domain, or to enter into agreements with such communities relating to the use of such property.
The transfer by the State of movable and immovable property referred to in the first paragraph of this article, in particular built or unbuilt buildings, to the local authorities to enable them to carry out their missions and to house decentralised agencies or Collective facilities can be operated either at the initiative of the local authorities or at the initiative of the State.

Article 295. -The State may, in accordance with the provisions of Article 294 above, facilitate access by local authorities to the full ownership of all or part of the movable and immovable property in its private domain, or simply to assign the The right to use some of its movable and immovable property to these local authorities.
Section 3. -From the public domain

Article 296. -For projects initiated in the maritime public domain and the river domain by natural persons, local authorities or any other legal person, the authorisation of the departmental council shall be required, after the opinion of the legislative body The municipality where the project is located.
This deliberation is subject to the approval of the representative of the State.

Article 297. -For projects or operations initiated by the State in the maritime public domain and in the river domain, either in the exercise of sovereignty or in view of the promotion of economic and social development, the State shall take the Decision after advice of the departmental and municipal councils, except for the imperative of national defence or public order. The State shall communicate the decision for information to the departmental and municipal councils.

Article 298. -In the areas of the maritime public domain and the public river domain, with special management plans approved by the State, the management powers shall be delegated by the State to the departments and municipalities concerned respectively for the The perimeters assigned to them in the said plans.
The related fees shall be paid to the local authorities concerned.
The acts of management they take shall be subject to the approval of the representative of the State and communicated, after that formality, to the departmental and municipal authorities for information.

Article 299. -The artificial public domain remains managed by the state.
However, the State may transfer the management of historic monuments to local authorities, in accordance with the rules laid down by decree.
The communes are responsible for the management of the unclassified road located within the communal perimeter.

Section 4. -From the national domain

Article 300. - Projects or operations initiated in the national domain by a natural person, a local authority where any other legal entity distinct from the State, are established in accordance with the provisions of the Law on the National Domain.
For the projects and operations which it initiates on the national domain, the State shall take the decision after the opinion of the local councils concerned, except the imperative of national defence or public order.
This decision shall be communicated to the local councils concerned for information.

Article 301. -The grounds of the national domain in the communes may be registered in the name of the State and assigned to the communes as necessary, in particular to serve as a base for projects of collective equipment.
The ownership of the registered lands remains with the State in the context of the subdivisions of the national urban areas.
However, the allotment commission for parcels from these subdivisions is chaired by the mayor. The composition of the members of this committee shall be fixed by decree.
The decisions of the committee are the subject of an act assigning plots to the protesters. This act shall be submitted to the representative of the State for approval.

Article 302. -For any project or operation of the competence of the State in urban areas, excluding land for residential use, the latter shall take the decision after the advice of the departmental council and the municipal council concerned.
This decision shall be communicated to the local council and municipal council concerned.
National agricultural land in urban areas shall be managed in accordance with the provisions of the Law on Urban Areas, in all matters which are not contrary to the provisions of the Present law.

Article 303. - Where lands previously located in frontier areas are reallocated to land areas, the State shall retain the management of the parts of the frontier areas which have undergone special development and exercise the necessary powers As to how they are managed.
The State may assign or assign all or part of these special development zones, according to criteria laid down by decree, to natural persons, local authorities or any legal person, for the implementation of development projects Economic and social.

Chapter II. -Environment and natural resource management
Section 1. -Skills of the department

Article 304. -The department receives the following skills:
-the creation and management of forests, protected areas and natural sites of departmental interest;
-the issuing of authorisation for the amodiation of hunting, after obtaining the opinion of the municipal council;
-the management of continental waters, excluding rivers of national or international status;
-the development and implementation of departmental plans for environmental action, emergency response and risk prevention;
-the establishment of firewalls and early fire, as part of the fight against bush fires;
-the development and implementation of local environmental action plans;
-protection of groundwater and surface water;
-the allocation of forest exploitation quotas between municipalities;
-fire fighting and nature protection;
-the authorisation to clear after the opinion of the municipal council concerned;
-the issuing of permits for cutting and slaughter.
Section 2. -competence of the municipality

Article 305. -The municipality receives the following skills:
-the management of the forest of terroirs;
-the management of natural sites of local interest;
-the creation and management of communal and protected areas;
-the creation of artificial ponds and sticky deductions, in particular for agricultural purposes;
-reforestation operations;
-the development of communal action plans for the environment;
-waste management and the fight against unsafe conditions;
-defers.

Chapter III. -Health, population and social action
Section 1. -Skills of the department

Art. 306. -The department receives the following skills:
-management and maintenance of levels 1 and 2;
-participation in universal disease coverage;
-participation in the maintenance and management of promotion and social reintegration centres;
-support for the financing of productive projects for the poor;
Section 2. -competence of the municipality

Article 307. -the municipality receives the following skills:
-the construction, management, equipment and maintenance of health stations, maternity units and health check boxes;
-organisation and management of relief for the benefit of the needy;
-the management, equipment and maintenance of health centres;
-the implementation of preventive and hygiene measures;
-recruitment and provision of support staff;
-participation in universal disease coverage.
Chapter IV. -Youth, sports and recreation
Section 1. -Skills of the department

Article 308 . The department receives the following skills:
-the implementation, management and maintenance of sports and socio-educational infrastructures with a departmental or regional status;
-support for the leagues, the Regional Coordination Agency for Vacation Activities and the Regional Youth Council;
-the authorisation to open the educational communities after the opinion of the municipal council concerned;
-the implementation, management and maintenance of infrastructures with a departmental status;
-the development of socio-educational activities;
-promotion of physical and sporting activities at the departmental level;
-support for the districts, the Departmental Planning Agency for Vacation Activities and the Departmental Youth Council;

-participation in the organisation of sports competitions.
Section 2. -competence of the municipality

Article 309. - The municipality receives the following skills:
-promotion of socio-educational, sports and youth activities;
-the development of community sports facilities;
-construction, management and maintenance of municipal stadiums;
-the development and management of playground and sports routes;
-participation in the organisation of sporting competitions;
-support for sports and cultural associations and the Municipal Youth Council;
-recruitment and management of support staff.
Chapter V.-Culture
Section 1. -Skills of the department

Article 310. -The department receives the following skills:
-the promotion and enhancement of historic sites and monuments;
-participation in research and discovery of prehistoric or historic remains;
-the creation and management of a departmental orchestra;
-the management of a departmental museum;
-the creation and management of socio-cultural institutions, libraries;
-the creation and management of orchestras, traditional lyrical ensembles, ballets and theatre groups;
-promotion of national and local culture;
-the conservation of historic sites and monuments.
Section 2. -competence of the municipality

Art. 311. -The municipality receives the following skills:
-the organisation of cultural days, traditional cultural events and literary and artistic competitions;
-monitoring and monitoring the conservation of historic sites and monuments;
-the creation and management of cultural reading and animation centres (CLAC);

-the collection of oral tradition of tales, myths, proverbs, symbols and values;
-recruitment and management of supporting staff.
Chapter VI. -Education, literacy, promotion of national languages and vocational training
Section 1. -Skills of the department

Article 312. -The department receives the following skills:
-the construction, the equipment of technical and secondary vocational secondary schools;
-the construction of technical and vocational training centres;
-the development and implementation of the departmental plan for the development of education and training;
-the creation of a trade exchange;
-participation in the acquisition of textbooks, school supplies and teaching materials for technical and vocational schools and vocational training centres;
-support for the functioning of management bodies at regional level;
-the promotion of the school/business partnership;
-participation in the development and implementation of the regional school board section;
-the equipment and maintenance of high schools and colleges of general education and participation in their management through dialogue and consultation structures
-the development and implementation of the departmental plan for the elimination of illiteracy
-support for vocational training;
-participation in the acquisition of textbooks and school supplies for secondary schools and general education colleges;
-the allocation of scholarships and school aids;
-authorisation to exercise as a literacy operator;
-promoting inclusive education;
-promoting civic values and active citizenship.
Section 2. -competence of the municipality

Article 313. -The municipality receives the following skills:
-the construction and equipment of elementary, preschool, community and French-Arabic schools;
-Participation in the management and administration of elementary, preschool, daaras, basic community schools and Franco-Arab schools;
-Recruitment of education and training staff for the community pre-school classes and basic education centres for illiterate young people and adults;
-support for Daaras;
-school supports;
-The allocation and distribution of scholarships and grants;
-recruitment and care of adjunctive staff in elementary, preschool, French-language schools and basic community schools;
-the promotion of national languages and oral tradition;
-Recruitment of Literacy;
-Training of trainers and literacy;
-support for vocational training;
-participation in the acquisition of textbooks and school supplies for elementary, preschool, community and French-Arab schools.
-the development and implementation of the municipal plan to combat illiteracy.
Chapter VII. -planning
Section 1. -competence of the department

Art. 314 . The department receives the following skills:
-the development and implementation of the departmental development plan (DP) in conjunction with national strategies and policies;
-the implementation of the contract with the State for the implementation of development projects.
Section 2. -competence of the municipality

Article 315. -The municipality receives the following skills:
-the development and implementation of the Communal Development Plan (CFP), in conjunction with the city's Development Plan;
-the implementation of the contract with the State for the implementation of development projects.
Chapter VIII. -land use planning
Section 1. -competence of the department

Article 316. -The department develops and implements its spatial planning scheme.
Section 2. -Powers of the municipality

Article 317. - The commune gives its opinion on the project of the spatial planning scheme of the department and ensures the operationalization of the options.
Chapter IX. -Town planning and habitat
Section 1. -Skills of the department

Article 318. -the department receives the following skills:
-approval of the guidelines and town planning (SDAU);
-support for joint action in the field of town planning and habitat.
Section 2. -competence of the municipality

Art. 319. -The municipality receives the following skills:
-the development of the planning master plan (PDU) of the master planning and urban planning scheme (SDAU), the urban planning plans for the areas of concerted planning, urban renewal and land consolidation;
-subdivisions, extension or restructuring;
-the issuing of prior agreements for urban planning certificates;
-the issuing of authorisations to build, with the exception of those issued by the Minister responsible for town planning;
-the issuance of permits to demolish and fence;
-authorization to install and work in a variety of ways.

TITLE III. -COMPENSATION AND THE ENDOWMENT FUND
FROM DECENTRALIZING

Chapter I. -Principles of compensation

Article 320. - The financial expenses resulting from each department or commune of the transfer of powers defined in this Code shall be the subject of an allocation by the State of resources of at least equivalent to the said expenses.
The resources allocated shall be at least equivalent to the expenditure incurred by the State during the year preceding the date of the transfer of powers.

Article 321 . The deconcentrated state authorities, whose material and human resources placed under the authority of the State representative are being made available to local authorities in order to exercise their new powers, receive a Share of the resources referred to in the previous Article.

Article 322. - At each stage of the transfer of powers, the amount of expenditure resulting from increases and decreases in expenses shall be established for the local authorities and for the State by joint order of the Minister responsible for Local Communities and the Minister responsible for Finance, after advice of the National Council for the Development of Local Communities.

Article 323. -The charges referred to in the preceding Articles shall be offset by the transfer of a endowment equivalent to a percentage of the value added tax collected by the State on a endowment fund in accordance with Articles 324 to 328 of this Law.
Chapter II. -Decentralization Endowment Fund

Art. 324 . The Decentralisation Endowment Fund, created by the Finance Law, receives a grant equivalent to 3.5 % of the Value Added Tax levied in favour of the State budget of the last known management.
This percentage is modified in the sense of a gradual increase, whenever necessary, taking into account the skills of the local authorities.
The National Council for the Development of Local Communities is consulted each year for opinions under conditions laid down by decree.
Chapter III. -Criteria for the allocation of the endowment fund for decentralisation

Article 325. -The criteria for the allocation of the endowment fund are set and amended by decree, whenever necessary, after the opinion of the National Council for the Development of Local Communities.
As a function of the competences transferred progressively by law, the National Council for the Development of Local Communities proposes, first, the criteria for the allocation of the Endowment Fund between the shares reserved for the Departments, towns and municipalities, as well as the levy in favour of the state's deconcentrated authorities for the activities of their services made available to local authorities.

The Council proposes, in the second place, the criteria for the allocation of the three units reserved for local authorities according to their own characteristics.
Each criterion is assigned by the Board of a percentage rate involved in the allocation of the fund.
The effective staffing of each local authority, based on the criteria established in accordance with the above procedure, shall be carried out by joint order of the Minister responsible for Local Government and the Minister for Finance.

Article 326. -The allocations of departments, towns and municipalities are allocated to them globally.

Article 327. -The levy for the decentralised services of the State, made available to local authorities, is included in the joint decree of the Minister responsible for Local Government and the Minister for Finance.

Article 328. -The Local Government Equipment Fund receives an endowment equivalent to 2 % of the Value Added Tax in favour of the State budget of the last known management.
This percentage is modified in the sense of a gradual increase, whenever necessary, taking into account the skills of the local authorities.
The Local Government Equipment Fund shall be distributed on the basis of the principle of national solidarity, each year, by joint decree of the Minister responsible for Finance and the Minister responsible for Local Communities, between the different orders Local communities.
The arrangements for the allocation of these appropriations shall be determined after the opinion of the National Council for the Development of Local Communities.

Transitional and final provisions

Article 329. - For the purposes of this Code, current departmental boundaries are maintained.
The rural communities and the current district communes are set up in communes.

S. 330. -Unless otherwise decided by decree, the transfer of powers from the State to the local authorities shall not result in the transfer to the departments and municipalities of the corresponding services or services of the State.

Article 331. - The following are repealed all provisions contrary to this Code, in particular Law No. 96-06 of 22 March 1996, amended, amending the Code of Local Communities, Act No. 96-07 of 22 March 1996, amended, transferring powers to the regions, to the Act No. 96-09 of 22 March 1996 establishing the administrative and financial organisation of the commune of the district and its relations with the city.

S. 332. -The provisions of this Code shall apply from the installation of departmental and municipal councils from local elections following the date of entry into force of this Code.
This Law shall be enforced as the law of the State.

Done at Dakar, 28 December 2013

By the President of the Republic:

Macky SALL.
The Prime Minister,
Aminata TOUR.