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Article D2342-10 of the French General Code of Local Authorities

Expenditure commitment, authorisation and settlement operations are recorded in the administrative accounts, in accordance with the procedures laid down by order of the Minister for the Interior and the Minister for Finance.

Original in French 🇫🇷
Article D2342-10

Les opérations d’engagement, d’ordonnancement et de liquidation des dépenses sont consignées dans la comptabilité administrative, selon les modalités fixées par arrêté du ministre de l’intérieur et du ministre des finances.

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