CHAPTER I: Budgets and accounts

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 approval of the administrative account and, in any event, before the close of the following financial year. The allocation decision taken by the local 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.

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.

For the application of article L. 3313-1, the place where the documents are made available to the public is the head office of the local authority. These documents may also be made available to the public in the town halls of the municipalities located within the territory of the metropolitan authority.

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. 3661-15 are sent to the local authority. They are communicated by the local authority to the elected members of the Metropolitan Lyon Council who request them, under the conditions provided for in article L. 3121-18, as well as to any interested party, under the conditions set out in article L. 3121-17. Transmitted by the local authority to the…