Sub-section 2: Provisions specific to public corporations with legal personality and financial autonomy, entrusted with the operation of a public service of an industrial and commercial nature (R)

An inventory, the results of which are produced in support of the financial account, is drawn up at the end of the financial year in accordance with the principles of the general chart of accounts.

At the end of the financial year and after an inventory has been taken, the Director shall have the financial account drawn up by the accountant. This document is presented to the Board of Directors as an appendix to a report by the Director providing full information on the activity of the régie during the last financial year and indicating the measures that should be taken to: 1° Lowering cost…

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.