Article L1617-6 of the French General Code of Local Authorities
I.-The following public bodies transmit to the public accountants, in dematerialised form, the documents required for the execution of their expenditure and revenue, in compliance with the procedures laid down by decree: 1° The regions and the Corsican collectivity; 2° The départements; 3° The municipalities and public establishments for inter-municipal cooperation with their own tax status with more than 10,000 inhabitants; 4° The public housing offices whose total current revenue…