Subsection 4: Accounting

The administrative account, on which the Metropolitan Council is called to deliberate in accordance with article L. 5217-10-10, presents by separate column and in the order of the chapters and articles of the budget: Revenue : 1° The nature of the revenue; 2° The budget estimates and forecasts; 3° The final determination of the sums to be collected on the basis of the supporting vouchers. Expenditure: 1° The items of…

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

The accounting officer of the metropolitan 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 metropolitan authority; 2° Drawing up, against debtors in arrears and with the authorisation of the president of the council of the metropolitan authority, the necessary deeds, notifications and enforcement measures under the conditions set by l’article D. 5217-26; 3°…

The management account submitted by the metropolitan authority’s accounting officer presents the metropolitan authority’s accounting situation at 31 December of the financial year, including the operations of the supplementary day.

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