As from 1 January 2023, the following provisions shall be mandatory:
- management of external financing;
- budgeting of items;
- cost analysis accounting;
- accrual-based accounting;
- revenue.
Official text
Spot-checked
In force from 24 December 2019
Source page 114
Section 487 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