SECTION 471

(1) The administrative account adopted by the deliberative organ shall be backed by the following related documents: - annual performance report ; - minutes of the sitting; - proceedings on the adoption of the administrative account; - statement of outstanding receivables and payables, accompanied by a report indicating the measures envisaged to control such outstanding receivables and payables; - situation of expenditure committed but not validated; - table of financial operations of the local authority; - report on the execution of investment projects supporting the discrepancies observed during the year concerned between projections and actual results; - statement of equipment and buildings acquired during the execution of the related budget; - accrual-based account of the stores accounting officer. (2) It shall be approved by the competent State supervisory authority and deposited at the seat of the local authority. (3) The approved administrative account shall be published on the local authority's website and deposited at its seat where it may be consulted. A copy shall be sent to the minister in charge of finance and the minister in charge of local authorities. (4) Any resident or taxpayer of the local authority concerned may, at his expense, request disclosure or obtain all or part of copies of the administrative account and its related documents. (5) Where there is no response within 10 (ten) days, the person making the request may contact the State supervisory authority which must respond within 72 (seventy-two) hours.