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Article R2221-92 of the French General Code of Local Authorities

At the end of each financial year and after taking inventory, the accountant prepares the financial account.

The authorising officer approves the financial account. The authorising officer approves the financial account and submits it to the operating board for approval, together with a report providing full information on the operation of the public service.

The financial account is presented by the mayor to the municipal council, which approves it.

Original in French 🇫🇷
Article R2221-92

A la fin de chaque exercice et après inventaire, le comptable prépare le compte financier.

L’ordonnateur vise le compte financier. Il le soumet pour avis au conseil d’exploitation accompagné d’un rapport donnant tous éléments d’information sur l’activité de la régie.

Le compte financier est présenté par le maire au conseil municipal qui l’arrête.

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