Municipal accounting

Entities in the municipal sector establish their budget in accordance with the standard budgetary plan set out in the annex to the Grand-Ducal Regulation of 30 July 2013 implementing certain provisions of Title 4. – the municipal accounts of the amended municipal law of 13 December 1988.

The Minister for Home Affairs designates the municipal syndicates and public establishments under the supervision of the municipalities, which must keep their accounts in accordance with the principles of general accounting.

The amendments made to the municipal law in Title 4 "Municipal accounting" by the law of 30 July 2013 and the implementing regulation of 30 July 2013, introduced and formalised the standardised budgetary plan (PBN). The PBN is uniformly applicable by all entities in the municipal sector (municipalities, unions of municipalities, social offices and other establishments under the supervision of the municipalities). At the same time, they standardised the establishment of Multiannual Financial Plans (PPF) by these same entities with the aim of:

  • allowing a transposition of local accounts into ESA95 accounts in the EU and
  • regulating the preparation and communication of multi-year projections.

In order to enable local, administrative and technical officials to fully understand the application of the PBN and the PPF, three vademecums have been prepared by the Ministry for Home Affairs in collaboration with the SYVICOL, the “Association des receveurs communaux du Grand-Duché de Luxembourg”, the “Association des secrétaires communaux du Grand-Duché de Luxembourg” and various representatives of the municipalities.

The respective vademecums describe the application and implementation of the PBN and the PPF.

Documents

  • Plan budgétaire normalisé pour le secteur communal
  • Vademecum pour l'établissement des plans pluriannuels de financement

Comptabilité camérale :

  • Guide pratique - comptabilité camérale
  • Vademecum de la comptabilité camérale

Comptabilité générale :

  • Guide pratique - comptabilité générale
  • Vademecum de la comptabilité générale

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