CHAPTER III: Accounting records

The mayor shall hand over to the accounting officer of the commune, duly summarised on an issue slip, a formal copy of all leases, contracts, judgments, wills, declarations, statements of collection, new titles and other documents, concerning the revenues whose collection is entrusted to him. The accounting officer may request, if necessary, that the originals of the deeds forming a title in favour of the commune be handed over to…

The management accounts of accounting officers of communes and communal public establishments include all transactions recorded in respect of management, including those carried out during the additional period provided for in Article D. 2342-3. These transactions are attached to the last day of management.

The management account presents the general situation of management operations, distinguishing between: – the situation at the start of management, drawn up in the form of an entry balance sheet; – the debit and credit transactions recorded during management; – the situation at the end of management, drawn up in the form of a closing balance sheet; – the development of operations carried out under the budget; – the results…

The management account is drawn up by the municipality’s accounting officer in office at the close of the management. It is endorsed by the authorising officer, who certifies that the amount of recoverable titles and mandates is consistent with the entries in the administrative accounts. It is signed by all the accounting officers who have succeeded each other since the beginning of the management.

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…