The public waste prevention and management service is subject to cost accounting.
The mayor or the president of the public establishment for inter-communal cooperation presents, respectively, to the municipal council or to the deliberative assembly an annual report on the price and quality of the public waste prevention and management service, intended in particular for the information of users.
The report gives an account of the situation of the local authority in relation to the achievement of the waste prevention and management objectives set at national level. In particular, it presents the performance of the service in terms of quantities of residual household waste and its track record over time.
The report presents the revenue and expenditure of the public waste management service by waste stream and technical stage.
The report specifies, where applicable, the energy performance of the facilities with regard to Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives.
This report shall be presented no later than six months following the end of the financial year concerned.
The report and the opinion of the municipal council or the deliberative assembly shall be made available to the public, under the conditions provided for in Article L. 1411-13 and on the website of the local authority or, failing that, of the collection syndicate.
A decree specifies the conditions for applying this article. In particular, it sets out the technical and financial indicators, based on the cost accounting to which the public waste prevention and management service is subject, that must be included in the report.