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Article R232-36 of the French Sports Code

The list of supporting documents for revenue and expenditure shall be prepared by the Accounting Officer and proposed by the President of the Agency for approval by the Minister for the Budget. In the event of loss, destruction or theft of the supporting documents provided to the Accounting Officer, the Minister for the Budget may authorise the Accounting Officer to arrange for their replacement. The supporting documents shall be kept in the accounting officer’s archives for at least ten years from the closing date of the financial year to which they relate.

Original in French 🇫🇷
Article R232-36

La liste des pièces justificatives de recettes et de dépenses est préparée par l’agent comptable et proposée par le président de l’agence à l’agrément du ministre chargé du budget. En cas de perte, destruction ou vol des justifications remises à l’agent comptable, le ministre chargé du budget peut autoriser ce dernier à pourvoir à leur remplacement. Les pièces justificatives sont conservées dans les archives de l’agent comptable pendant dix ans au moins à partir de la date de clôture de l’exercice auquel elles se rapportent.

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