(Financial Announcement)
Article 243-3.
The chief executive shall, as provided by bylaw, announce to the inhabitants on the state of execution of the budget of revenues and expenditures and of properties, local public bonds and floating debt and other financial matters, at least twice every year.
2.
The chief executive shall every fiscal year prepare statements on the activities of corporations referred to in paragraph 3 of Article 221, as provided by cabinet order, to submit to the ensuing session of the assembly.
3.
With respect to the trust mentioned in paragraph 3 of Article 221, the chief executive shall, for each of the accounting terms prescribed in the deed of trust, prepare a document specified in a cabinet order which states the progress of the management of affairs relating to said trust, and submit it to the ensuing session of the assembly.
(Principles of Finance)
Article 243-4.
Except as provided by this Law, fundamental principles on operation of finance of ordinary local public bodies, relationship between the finance of ordinary local public bodies and that of the State, and such other matters shall be separately fixed by law.
(Delegation to Cabinet Order)
Article 243-5.
Except as provided by this Law, assignment of revenues and expenditures to an appropriate fiscal year, forms of the budget and the statement of accounts, revenues and expenditures past the fiscal year and advance appropriation from the revenue of the coming fiscal year and other matters related to finance shall be fixed by cabinet order.
Chapter X Public Facilities
(Public Facilities)
Article 244.
Each ordinary local public body shall establish facilities for public use (referred to as "public facilities") with a view to promoting the welfare of its inhabitants.
2.
No inhabitant shall be refused use of public facilities of the ordinary local public body without due reason.
3.
The ordinary local public body shall make no unreasonable discrimination of inhabitants using its public facilities.
