The Department of Municipal Accounting Control is in charge of auditing the accounts, bookkeeping and coffers of the units of the municipal sector, i.e. the municipalities, the municipal syndicates and the public bodies under the supervision of the municipalities.
According to article 147 of the revised Municipal Law of 13 December 1988, this control also includes the controls of the accounts during the financial year, with the aim of a regular and thorough audit of the cash and accounts of the units of the municipal sector.