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Article R2242-4 of the French General Code of Local Authorities

Any mandate conferred, subsequent to the delivery or sending into possession of a legacy, by the legal representative of a commune or communal public establishment, with a view to administering or liquidating the assets dependent on this legacy, shall be brought to the attention of the accounting officer.

The same shall apply to instructions given to the agent in respect of both revenue and expenditure.

Original in French 🇫🇷
Article R2242-4

Tout mandat conféré, postérieurement à la délivrance ou à l’envoi en possession d’un legs, par le représentant légal d’une commune ou d’un établissement public communal, en vue d’administrer ou de liquider les biens dépendant de ce legs, est porté à la connaissance du comptable.

Il en est de même des instructions données au mandataire tant en matière de recettes que de dépenses.

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