CHAPTER I: Budgets and accounts

When the investment section of the budget shows a surplus after taking over the results, the Assembly of Martinique may transfer this surplus to the operating section in the cases and under the conditions laid down by decree.

A summary statement of grants awarded to each municipality during the financial year is appended to the local authority’s administrative account. It specifies, for each municipality, the list and purpose of the grants, their total amount and the ratio between this amount and the population of the municipality.

The approved budget and administrative accounts are made public. The place where they are made available to the public is the local authority’s town hall.

Appendices to the budget documents include: 1° Summary data on the financial situation of the local authority; 2° A list of assistance granted by the local 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 for the main budget and the local authority’s ancillary budgets. This document…

The certified accounts of the bodies mentioned in 4° of Article L. 72-101-14 are forwarded to the local authority. They are communicated by the local authority to the elected members of the Assembly of Martinique who so request, under the conditions laid down in article L. 4132-17, as well as to any interested person, under the conditions provided for in l’article L. 4132-16. Transmitted by the local authority to the…