When the State representative refers a matter to the regional audit chamber, in accordance with article L. 1612-2, it shall attach to this referral all the information and documents referred to in articles D. 1612-1 to D. 1612-7, essential for drawing up the budget, as well as the documents establishing that this information and documents have been communicated to the local authority or public establishment concerned.
All budgets and budgetary decisions relating to the previous financial year are also attached to the referral.