Article D1611-32-13 of the French General Code of Local Authorities
November 5, 2023
The authorised body shall submit the accounts provided for in article D. 1611-22 at least once a year. This presentation shall take place within a timeframe that allows the principal’s public accountant to produce his management or financial account. The accounts produced by the agent shall show all expenditure and revenue transactions. The accounts produced by the agent show all expenditure and revenue transactions described by type, without any distinction…
