Local authorities shall have 3 (three) types of accounting systems:
- budgetary accounting (revenue and expenditure);
- general accounting;
- cost accounting.
Official text
Spot-checked
In force from 24 December 2019
Source page 107
Section 461 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