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Article R1617-17 of the French General Code of Local Authorities

The administrators of revenue, imprest accounts and revenue and imprest accounts as well as the interim administrators and agents are subject to the controls of the assigning public accountant and the authorising officer or their delegates with whom they are placed. They are also subject to the verifications of the authorities empowered to carry out on-the-spot controls of the assigning public accountant and the authorising officer or their delegates.

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