The management of council’s assets is supervised by the Mayor and the stores accountant in charge of council assets. Those who have council assets directly under their care (heads of department) are charged with the daily supervision of the use of this equipment. It is supposing that an updated inventory of council assets should exist. The dates of acquisition for most of the equipment was given, there is no depreciation for all the council assets. It is therefore difficult to know the actual state of these assets.

The assets are divided into three principal categories:

• Fixed assets
• Movables assets
• Materials assets.