Subsection 2: Provisions specific to financially autonomous régies entrusted with the operation of an industrial and commercial public service (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 each financial year and after taking inventory, the accountant prepares the financial account. The authorising officer approves the financial account. The authorising officer approves the financial account and submits it to the operating board for approval, together with a report providing full information on the operation of the public service. The financial account is presented by the mayor to the municipal council, which approves it.

The financial account comprises: 1° The final balance of accounts; 2° The development of budget expenditure and revenue; 3° The balance sheet and profit and loss account; 4° The table of appropriations 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 stock balance drawn up after inventory by the person responsible for stock…

Independently of the accounts, a provisional statement of operating results is drawn up every six months by the director, submitted for the opinion of the operating council, and presented by the mayor to the town council. When it emerges from this statement that the operation is in deficit, the town council is immediately invited by the mayor to take the necessary measures to restore equilibrium either by modifying tariffs or…