Subsection 1: Budgets and accounts

The statements annexed to the budget documents pursuant to article L. 4425-18 are as follows: I.-Statements annexed to the budget and the administrative account: 1° Tables summarising the status of borrowings and debts; 2° Presentation of provisions; > 3° Presentation of the methods used to calculate provisions 3° Presentation of the methods used for depreciation; 4° Presentation of the balance of financial operations; 5° Presentation of the statement of charges…

The certified accounts referred to in article L. 4425-19 are certified by an auditor for bodies subject to the obligation to certify their accounts and by the chairman of the body concerned, for bodies not subject to such an obligation. .