(1) The following shall constitute cash transactions:
- all cash movements, discountable assets, deposit accounts and current accounts;
- credit and debt account transactions.
(2) Cash transactions shall be described in full according to type by the accounting officers of local authorities, and without contraction between them..
(3) Expenses and proceeds resulting from the execution of cash transactions shall be charged to budget accounts.
Official text
Spot-checked
In force from 24 December 2019
Source page 106
Section 453 of the Law No 2019/024 of 24 december 2019 bill to institute the general code of regional and local authorities/akn/cm/act/loi/2019-12-24/2019-024