The administrative account records the exact and real situation of Lorient Agglomeration’s finances (operations completed and the remains to be carried out). It is drawn up by the “authorising officer” of the community, i.e. the President. The administrative account must correspond to the management account, established at the same time by the community accountant.
This file is extracted from the Coriolis public finances software and presents the revenue of the PRINCIPAL BUDGET realised in 2013 in the operating section: revenues that the community may receive from transfers of charges, services, government endowments, taxes and investment: government borrowings, grants and grants, self-financing, which corresponds to the surplus balance of the operating section.
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