BOOK II: TERRITORIAL COLLECTIVITY OF MARTINIQUE

The management account submitted by the local authority’s accounting officer presents the local authority’s accounting position at 31 December of the financial year, including the transactions of the additional day. The management account submitted by the local authority’s accounting officer presents the local authority’s accounting position at 31 December of the financial year, including the transactions of the additional day.

The management account drawn up by the local authority’s accounting officer is submitted to the local authority’s chairman to be attached to the administrative account, as a supporting document.