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Article R2221-98 of the French General Code of Local Authorities

At the end of the financial year, the authorising officer draws up the administrative account and the accountant draws up the management account. The mayor submits the accounts to the operating board for its opinion. These documents are then presented to the town council within the timeframes set out in article L. 1612-12.

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Article R2222-2 of the French General Code of Local Authorities

The company shall provide the agents appointed by the mayor, as well as the Inspectorate General of Finance and the Inspectorate General of Administration at the Ministry of the Interior, with all books and documents required for the audit of its accounts. The communication shall be made on site at the company’s registered office, at times and within timeframes that are mutually agreed. However, these deadlines may in no case…

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Article R2222-4 of the French General Code of Local Authorities

The detailed accounts referred to in article R. 2222-1 and the reports of the auditors and the audit commission are attached to the accounts of the municipality or establishment to serve as justification for the revenue or expenditure resulting from the periodic settlement of accounts provided for in the same article.

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