Each year, before the adoption of a new municipal budget, the mayor must publicly present the report on the financial situation of his or her municipality.
This report is based on the external audit, which is intended to project the reality of all the accounting operations of the municipal administration. This operation illustrates the transparency of municipal management and contributes to the demonstration of the ethics practiced by the municipality.
The annual financial statements present the financial position of the municipality as at December 31st of each year and are presented on a model provided by the Ministère des Affaires municipales et de l’occupation du territoire. These financial statements are required to be reviewed annually by an audit firm and the auditors issue an opinion on the presented data.