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Article D3342-8 of the French General Code of Local Authorities

The administrative account, on which the General Council is called to deliberate in accordance with article L. 3312-5, presents by separate column and in the order of the chapters and articles of the budget:

In revenue:

1° The nature of the revenue;

2° The budget estimates and forecasts;

3° The final determination of the sums to be recovered based on the supporting vouchers.

Expenditure:

1° The items of expenditure in the budget;

2° The amount of appropriations;

3° The amount of authorisations made against these appropriations during the financial year, including attachments;

4° The differences resulting from a comparison of the amount of appropriations with the total of authorisations.

Original in French 🇫🇷
Article D3342-8

Le compte administratif, sur lequel le conseil général est appelé à délibérer conformément à l’article L. 3312-5, présente par colonne distincte et dans l’ordre des chapitres et articles du budget :

En recettes :

1° La nature des recettes ;

2° Les évaluations et prévisions du budget ;

3° La fixation définitive des sommes à recouvrer d’après les titres justificatifs.

En dépenses :

1° Les articles de dépenses du budget ;

2° Le montant des crédits ;

3° Le montant des mandatements effectués sur ces crédits pendant l’exercice, y compris les rattachements ;

4° Les différences résultant de la comparaison du montant des crédits avec le total des mandatements.

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