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Article L2343-1 of the French General Code of Local Authorities

Subject to the provisions of Article 201 of Law No. 2018-1317 of 28 December 2018 on finance for 2019, the commune’s accountant is solely responsible for executing receipts and expenditure, for pursuing the collection of all the commune’s income and all sums due to it, and for paying expenditure ordered by the mayor up to the amount of appropriations regularly granted. All tax, sub-distribution and local benefit rolls are handed…

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