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Article L4342-1 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 region’s accounting officer is solely responsible for executing, subject to the controls for which he or she is responsible, the recovery of revenue as well as the payment of expenditure by the local authority within the limits of the appropriations duly allocated by the regional council.

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