References made by articles L. 1612-20, L. 5211-3, L. 5211-4 and L. 5212-1 to L. 5212-2 and L. 5212-4, insofar as they relate to syndicates of communes, shall be understood as referring to the provisions of Title IV of Book V of Part Two, in particular as regards accounting and auditing rules.
The foregoing provisions are applicable to syndicates of communes whose registered office is located in the department of Moselle, Bas-Rhin or Haut-Rhin, even if they include communes from other departments.