Subsection 3: Mandates entrusted with the execution of expenditure and the collection of revenue (articles D. 1611-32-10 to D. 1611-32-13)

The authorised body shall submit the accounts provided for in article D. 1611-22 at least once a year. This presentation shall take place within a timeframe that allows the principal's public accountant to produce his management or financial account.

The accounts produced by the agent shall show all expenditure and revenue transactions. The accounts produced by the agent show all expenditure and revenue transactions described by type, without any distinction between them, as well as all cash transactions by type. They shall also include:

1° The trial balance as at the date of presentation;

2° Statements of the development of balances certified by the authorised body as being consistent with the trial balance;

3° The cash position for the period;

4° A statement of receivables outstanding, broken down by debtor and type of product;

5° Supporting documents for the transactions recorded in the accounts. For expenditure, these supporting documents, recognised as accurate by the authorised body, are those provided for in the list mentioned in Article D. 1617-19 and appearing in Annex I to this Code. Only those documents that have not previously been produced in respect of a reconstitution of the advance or a reimbursement of disbursements made under the conditions set out in the aforementioned list will be submitted when the accounts are presented.

For the revenue for which it is responsible, the authorised body must submit the receipts and disbursements in accordance with the conditions set out in the aforementioned list. For receipts that it is responsible for collecting, the authorised body produces the documents authorising their collection by the principal and establishing the liquidation of the latter's entitlements.

For the reimbursement of receipts collected, the authorised body produces the documents authorising their collection by the principal and establishing the liquidation of the latter's entitlements. For the reimbursement of revenue wrongly collected, it shall submit respectively, for each of the causes mentioned in Article D. 1611-32-6, the following supporting documents recognised as accurate by the authorised body:

a ) A statement specifying the nature of the revenue to be reimbursed, its amount and the clause in the contract or the reason derived from the regulations authorising it;

b ) A statement specifying the nature of the revenue to be repaid, the amount of the surplus and the reasons for the repayment;

> c ) A statement specifying the nature of the revenue to be repaid, the amount of the surplus and the reasons for the repayment c ) A statement specifying the nature of the revenue to be returned, its amount and the nature of the error made.

Only documents that have not previously been produced in respect of the repayment of sums collected shall be surrendered when the accounts are presented.