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Article D2343-5 of the French General Code of Local Authorities

The management account is submitted by the municipality’s accountant to the mayor to be attached to the administrative account as a supporting document and used for the final settlement of income and expenditure for the year ended.

Original in French 🇫🇷
Article D2343-5

Le compte de gestion est remis par le comptable de la commune au maire pour être joint au compte administratif comme pièce justificative et servir au règlement définitif des recettes et des dépenses de l’exercice clos.

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