The surplus from the operating section for the financial year just ended, together with the previous result carried forward, is allocated in full at the earliest budgetary decision following the approval of the administrative account and, in any event, before the close of the following financial year. The allocation decision taken by the local authority is produced in support of the budgetary decision to take back this result.
The deficit result from the operating section, the financing requirement or the surplus from the investment section are taken back in full at the earliest budgetary decision following the vote on the administrative account and, in any event, before the end of the financial year.
Between the mandating deadline set in the last paragraph of Article L. 1612-11 and the deadline for voting on local tax rates provided for in the article 1639 A du code général des impôts, the Lyon Metropolitan Council may, in respect of the financial year ended and before the adoption of its administrative account, carry forward to the budget the result of the operating section, the financing requirement of the investment section or, where applicable, the surplus of the investment section as well as the forecast allocation.
If the administrative account shows a difference with the amounts carried forward, the Lyon Metropolitan Council will regularise them and take back the result in the next budgetary decision following the vote on the administrative account and, in any event, before the end of the financial year.
A decree sets the conditions for the application of this article.