Administrative Account 2014 PRINCIPAL BUDGET Expenditures

Administrative Account 2014 PRINCIPAL BUDGET Expenditures 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 amount of the expenditure of the PRINCIPAL BUDGET realised in 2014 in the operating section: expenses necessary for the operation of the community (general, personnel, day-to-day management expenses, interest on debt, amortisation allocations, provisions) and in the Investment Section: repayment of the debt and capital expenditures of the community (work in progress, operations on behalf of third parties...)