Section 6: Financial and accounting provisions

The Chairman of the Metropolitan Council presents the administrative account to the Metropolitan Council each year, which debates it under the chairmanship of one of its members. The Chairman of the Metropolitan Council may, even if he is no longer in office, attend the discussion. He must withdraw when the vote is taken. The administrative account is adopted by the metropolitan council. Previously, the metropolitan council adopts the management account…

The surplus from the operating section for the financial year just ended, together with the previous result carried forward, is allocated in full at the earliest budgetary decision following the vote on the administrative account and, in any event, before the close of the following financial year. The allocation decision taken by the metropolitan authority is produced in support of the budgetary decision to take back this result. The deficit…

When the investment section of the budget shows a surplus after taking over the results, the local authority may transfer this surplus to the operating section in the cases and conditions defined by decree.

For the application of article L. 2313-1, the places where the public is made available are the headquarters of the metropolis and the town halls of the communes located within the territory of the metropolis.

Appendices to the budget documents include: 1° Summary data on the financial situation of the metropolitan authority; 2° A list of assistance granted by the metropolitan authority in the form of benefits in kind or subsidies. This document is attached to the administrative account only; 3° An aggregated presentation of the results for the last known financial year of the metropolitan authority’s main budget and annex budgets. This document is…

The certified accounts of the bodies mentioned in 4° of Article L. 5217-10-14 are transmitted to the metropolitan authority. They are communicated by the metropolitan authority to the elected members of the metropolitan authority council who so request, under the conditions provided for in article L. 2121-13, as well as to any interested party, under the conditions set out in l’article L. 2121-26. Transmitted by the metropolitan authority to the…