CHAPTER II: Commitment of expenditure and authorising officer's accounts (R)

The administrative account, on which the municipal council is called to deliberate in accordance with article L. 2121-31, presents, by separate column and in the order of the chapters and articles of the budget: In revenue: 1° The nature of the revenue; 2° The budget estimates; 3° The final determination of the sums to be recovered based on the supporting vouchers. Expenditure:

A certified copy of the administrative account, as approved by the municipal council and examined by the prefect or sub-prefect, is sent by the accounting officer to the regional audit office, as part of the audit of the management account.