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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 établi par le comptable de la métropole est remis au président du conseil de la métropole pour être joint au compte administratif, comme pièce justificative.

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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 D5217-38 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2016 (Code général des collectivités territoriales)