CHAPTER IV: Accounting

Transfers of funds from refunds due to overpayments to local authority creditors are ordered by the local authority president, who issues a transfer order. .

The administrative account, on which the local authority is called to deliberate in accordance with article L. 71-111-9, presents by separate column and in the order of the chapters and articles of the budget: In revenue: 1° The nature of the revenue; 2° The budget estimates and forecasts; 3° The final determination of the sums to be recovered on the basis of the supporting vouchers. In expenditure: 1° The items…

The president of the local authority shall submit to the local authority’s accounting officer, duly summarised on an issue slip, a true copy of all leases, contracts, judgments, wills, declarations, statements of recovery, new titles and other documents, concerning the revenue the collection of which is entrusted to him. The accounting officer may request, if necessary, that the originals of documents forming a title in favour of the local authority…

The accounting officer of the local authority is solely responsible for: 1° Taking all necessary steps to collect revenues, legacies and donations and other resources allocated to the service of the local authority; 2° Taking, against debtors in arrears and with the authorisation of the president of the local authority, the necessary acts, notifications and enforcement measures under the conditions of article D. 71-114-4; 3° To notify the administrators of…

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.