BOOK III: MUNICIPAL FINANCES

The management account is submitted by the municipality’s accountant to the mayor to be attached to the administrative account as a supporting document and used for the final settlement of income and expenditure for the year ended.

The commune’s accounting officer collects the various products on the due dates determined by the collection orders or by the competent authority.

The accounting officer of the commune is solely responsible for: 1° Taking all necessary steps to collect revenues, legacies and donations and other resources allocated to the service of the commune; 2° Taking, against debtors in arrears and with the authorisation of the mayor, the necessary acts, notifications and enforcement measures under the conditions of article R. 2342-4; 3° To notify the administrators of the expiry of leases; 4° To…

The municipality’s accounting officer shall attach to his accounts, as supporting documents, a statement of the landed property, annuities and movable claims making up the municipality’s assets or an annual statement describing the changes that have occurred during the financial year under the conditions defined by Title I of Decree no. 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique. This statement, certified as true by…

The commune’s accounting officer’s entries are kept in double-entry form. They require the use of the following documents: 1° Divisional journals on which transactions are entered in detail in chronological order, as and when they are recorded; 2° A journal and a general ledger or a centralising journal in place of a general journal, general ledger and ledger of balances where transactions recorded on the divisional journals are periodically carried…