SECTION 404

(1) The following expenditure shall be compulsory: • Salaries and wages; • Allowances and other benefits provided for by the instruments in force; • Social security contributions; • Taxes and duties to be paid; • Irreducible expenses linked to the functioning of services; • Debts due; • Contributions to local authority support bodies provided for by the laws and regulations in force; • Expenses resulting from the enforcement of final court judgements; • Contributions to groups or associations in which the local authority is member; • Expenditure relating to the maintenance and upkeep of roads, public lightning, health facilities, schools and all other facilities; • Expenses related to counterpart contributions; • Devolution expenditure. (2) The general operating allocation granted to sub-divisional councils shall be compulsory for city councils.