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Section 3: Cost control of contracts awarded by the State and its public establishments

Article L2396-4 of the French Public procurement code

Holders and, under conditions set by regulation, companies related to them and their sub-contractors, are obliged to allow and facilitate any documentary or on-site verification of the accuracy of the information mentioned in article L. 2196-5 by government officials. They may be required to submit their balance sheets, profit and loss accounts, cost accounting and any other documents required to establish their costs.

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