Section 5: Accounting

Before the budget is discussed, the accounts for the last financial year are presented to the Town Council. The Town Council audits the accounts under the chairmanship of one of its members whom it appoints for this purpose.

The mayor issues revenue vouchers and expenditure orders.

Communal revenues are, where necessary, recovered by administrative means, in accordance with the provisions relating to the recovery of public funds. Objections against claims by the commune that may be brought before the judicial courts are lodged by way of action. The commune may defend the action without the authorisation of the representative of the State in the department.