A statement shall be drawn up for each criminal or police case, showing the liquidation of costs other than those borne by the State without recourse to the convicted persons.
During the investigation, this statement is drawn up by the investigating clerk as and when the costs are incurred as stated in Article 81, paragraph 2.
This liquidation must be inserted either in the order, or in the judgment, ruling or penal order which makes the order for costs.
Where this insertion cannot be made, the judge shall award enforceability against whom it may concern, at the bottom of the statement of liquidation itself.