Administrative Accounts

The authorising officer shall report annually on the budgetary operations which he has executed. At the close of the financial year, which takes place on 31 January of year N+ 1, it shall draw up the administrative account for the main budget and the administrative accounts corresponding to the various supplementary budgets. The administrative account: — approximate the forecasts or authorisations entered in the budget (at the level of the chapter or article in accordance with the provisions laid down in the vote on the original budget) to the actual outputs in expenditure (mandats) and revenue (titles); — present the accounting results for the financial year; — shall be submitted by the authorising officer, for approval, to the deliberative assembly, which shall adopt it definitively by a vote before 30 June of the year following the end of the financial year.