Article R1611-10 of the French General Code of Local Authorities
No later than 31 May of the year following the year of validity of the personalised support vouchers, the issuer sends the authorising officer of the distributing local authority or public establishment the annual account relating to it. This account records the number and total amount of vouchers ordered during the year, those actually used and paid to service providers, those rejected pursuant to article R. 1611-6, those that have…