Provincial and municipal accounting regulations of Álava
Supplement to the Official Gazette of the province of Álava
Provincial Council of Álava
The financial year for the Excma. Provincial Council, municipalities and towns of the province, coincides with the solar calendar year beginning on January 1 and ending on December 31. Article 2 °- The ordinary budgets and accounts, therefore, will be specified in said period of time, and as an extension for the exercise of the corresponding year there will only be two months, which will be those of January and February, on the last day of which they will be closed. definitely the financial year.