CHAPTER V: Accounting

The administrative account, on which the Lyon Metropolitan Council is called upon to deliberate in accordance with Article L. 3661-10, presents in separate columns 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 based on the supporting vouchers. On expenditure: 1° The items…

The President of the Metropolitan Council of Lyon shall provide the accounting officer of the metropolis, duly summarised on an issue slip, with a copy in form of all leases, contracts, judgments, wills, declarations, statements of collection, new titles and other, concerning the revenues whose collection is entrusted to him. The accounting officer may request, if necessary, that the originals of deeds forming a title in favour of the Metropole…

The accounting officer of the metropolis of Lyon is solely responsible for: 1° Taking all necessary steps to collect income, legacies and donations and other resources allocated to the service of the metropolis; 2° Drawing up, against debtors in arrears of payment and with the authorisation of the president of the council of the metropolis, the necessary deeds, notifications and compulsory enforcement measures under the conditions set by article D….

The management account rendered by the accounting officer of the Lyon metropolitan authority presents the metropolitan 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 accounting officer of Metropolitan Lyon is submitted to the President of the Metropolitan Council to be attached to the administrative account as a supporting document. .