(1) The administrative account shall be adopted by the deliberative organ no later than 31 March of the year following the financial year concerned. It shall be approved on 30 April at the latest.
(2) The administrative account and the budget may not be voted during the same session.
(3) The draft budget may not be discussed by a deliberative organ before the latter adopts the administrative account for the year preceding that in which the draft budget is discussed.
(4) The format of the administrative account referred to in sub-section 1 above shall be laid down by law.
Official text
Spot-checked
In force from 24 December 2019
Source page 109
Section 468 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