CHAPTER I: Local authorities

The financial account comprises: 1° The final balance of accounts; 2° The development of budget expenditure and revenue; 3° The balance sheet and income statement; 4° The table of appropriation of results; 5° The appendices defined by joint instruction of the Minister responsible for local authorities and the Minister responsible for the budget; 6° The balance of stocks established after inventory. The Board of Directors approves the financial account.

The account, affirmed to be true and sincere, dated and signed by the accounting officer, sent for information to the parent body within two months of the board’s deliberation.