(1) The accounting officers of local authorities shall be public
accountants, bound to submit management accounts.
(2) The head of the accounting post, a senior accountant shall be required to
produce a management account.
(3) The management account shall be submitted to the deliberative organ at
the same time as the administrative account. The 2 (two) accounts must agree.
Official text
Spot-checked
In force from 24 December 2019
Source page 110
Section 474 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