Administrative Account 2022 B40 Cité Roguet: Department of Haute-Garonne

The administrative account records the actual implementation of the community’s expenditure and revenue. It is established at the end of the year by the President of the Departmental Council. It shall be presented and put to the vote by the departmental councillors by 30 June of year N+ 1. It must be in line with the management account presented by the Departmental Payor (info: the departmental payer is a public accountant of the State who acts on behalf of a department. It has a dual function of cashier and payer. Its role is governed by the principle of separation between the authorising officer, here the department, and the accounting officer).

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Learn more: the administrative account on the website [collectivites-locales.gouv.fr](https://www.collectivites-locales.gouv.fr/finances-locales/le-compte-administratif).

行政账户（Administrative Account）用于记录地方共同体收支的实际执行情况。该账户由省议会（Departmental Council）主席于年末设立，需于N+1年6月30日前提交省议员审议并付诸表决。其必须与省财政付款方（Departmental Payor）提交的管理账户（Management Account）保持一致。（注：省财政付款方为代表省级单位履职的国家公职会计师，兼具出纳与付款双重职能，其权责由授权主体（此处为省级单位）与会计主体相分离的原则规范。）

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了解更多：可访问网站[collectivites-locales.gouv.fr](https://www.collectivites-locales.gouv.fr/finances-locales/le-compte-administratif)查询行政账户相关信息。