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Article R2221-37 of the French General Code of Local Authorities

Materials accounting, the purpose of which is to describe existing stock and movements concerning inventories and movable property, is kept under the responsibility of the director of the régie.

Original in French 🇫🇷
Article R2221-37

La comptabilité des matières, qui a pour objet la description des existants et des mouvements concernant les stocks et les biens meubles, est tenue sous la responsabilité du directeur de la régie.

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