Administrative Account 2022 B62 EVA Departmental Laboratory: 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).