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Article L2221-5 of the French General Code of Local Authorities

The budgetary and accounting rules of the communes are applicable to the régies municipales, subject to the modifications provided for by the decrees of the Conseil d’Etat mentioned in articles L. 2221-10and L. 2221-14.

Revenue and expenditure for each régie are handled by a public accountant.

Original in French 🇫🇷
Article L2221-5

Les règles budgétaires et comptables des communes sont applicables aux régies municipales, sous réserve des modifications prévues par les décrets en Conseil d’Etat mentionnés aux articles L. 2221-10 et L. 2221-14.

Les recettes et les dépenses de chaque régie sont effectuées par un comptable public.

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