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Article D71-114-15 of the French General Code of Local Authorities

The management account submitted by the local authority’s accounting officer presents the local authority’s accounting position at 31 December of the financial year, including the transactions of the additional day.

The management account submitted by the local authority’s accounting officer presents the local authority’s accounting position at 31 December of the financial year, including the transactions of the additional day.

Original in French 🇫🇷
Article D71-114-15

Le compte de gestion rendu par le comptable de la collectivité présente la situation comptable de la collectivité au 31 décembre de l’exercice, y compris les opérations de la journée complémentaire.

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