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Ces dispositions entrent en vigueur à compter du 1er janvier 2016. Toutefois, les métropoles, sur délibération de l'organe délibérant de l'établissement public de coopération intercommunale auquel elles succèdent, peuvent appliquer cet article dès le 1er janvier 2015.

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Le compte de gestion rendu par le comptable de la métropole présente la situation comptable de la métropole au 31 décembre de l'exercice y compris les opérations de la journée complémentaire.

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A créé les dispositions suivantes :

- Code général des collectivités territoriales
Sct. Chapitre VII : Métropole \n, Sct. Section 1 : Création \n, Sct. Section 2 : Compétences, Sct. Section 3 : Régime juridique , Sct. Section 4 : La conférence métropolitaine , Sct. Section 5 : Le conseil de développement , Sct. Section 6 : Dispositions financières et comptables , Art. D5217-1, Sct. Sous-section 1 : Budgets et comptes \n, Art. D5217-2, Art. D5217-3, Art. D5217-4, Art. D5217-5, Art. D5217-6, Art. D5217-7, Art. D5217-8, Art. D5217-9, Art. D5217-10, Art. D5217-11, Art. D5217-12, Art. D5217-13, Art. D5217-14, Art. D5217-15, Art. D5217-16, Art. D5217-17, Art. D5217-18, Art. D5217-19, Sct. Sous-section 2 : Recettes \n\n\n\n\n, Sct. Sous-section 3 : Dépenses \n\n, Art. D5217-20, Art. D5217-21, Art. D5217-22, Art. D5217-23, Sct. Sous-section 4 : Comptabilité \n, Art. D5217-24, Art. D5217-25, Art. D5217-26, Art. D5217-27, Art. D5217-28, Art. D5217-29, Art. D5217-30, Art. D5217-31, Art. D5217-32, Art. D5217-33, Art. D5217-34, Art. D5217-35, Art. D5217-36, Art. D5217-37, Art. D5217-38, Sct. Section 7 : Dispositions transitoires \n, Sct. Section 8 : Dispositions relatives aux personnels \n\n
\n

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Article D5217-37 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2016 (Code général des collectivités territoriales)