For the application of the provisions of Part One to the communes of French Polynesia:
1° The references to the representative of the State in the department or collectivity, the prefect and the regional prefect and the reference to the prefecture are replaced, respectively, by the reference to the high commissioner of the Republic in French Polynesia and by the reference to the high commission of the Republic in French Polynesia ;
2° The reference to the regional audit chamber is replaced by the reference to the territorial audit chamber;
3° Amounts in euros are replaced by equivalent amounts in local currency taking into account the equivalent value of the euro in that currency.