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Article D1611-32-4 of the French General Code of Local Authorities

The authorised body shall keep separate accounts showing all income and expenses recorded and all cash movements made in respect of the mandate.

Original in French 🇫🇷
Article D1611-32-4

L’organisme mandataire tient une comptabilité séparée retraçant l’intégralité des produits et charges constatés et des mouvements de caisse opérés au titre du mandat.

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