5.
With regard to the application of the provisions of Article 242 (with the exception of paragraph 1 and 2 of the same) and Article 242-2 when notification has been made in accordance with the first sentence of paragraph 2, "When a demand has been made in accordance with the stipulations of paragraph 1, the audit commissioner(s) shall carry out an audit thereon" in paragraph 3 of Article 242 shall read "When a report on the results of the audit has been submitted in accordance with the stipulations of paragraph 4 of Article 252-43, the audit commissioner(s) shall, on the basis of the report on the results of the said audit": "petitioner according to the stipulations of the same paragraph" shall read "petitioner submitting the demand for individual external audit relating to a residents' demand for audit in accordance with paragraph 2 of the same article": "The audit commissioners shall carry out the audit" in paragraph 4 of the same article shall read "the decision as to the reasonability of the demand shall be made": "the petition made under paragraph 1" shall read "the demand for individual external audit relating to a residents' demand for audit under paragraph 2 of Article 252-43)": "sixty days" shall read "ninety days": "paragraph 3, the audit commissioner(s)" in paragraph 5 of the same article shall read " paragraph 4 of Article 252-43, the person who has concluded the individual external audit contract under paragraph 5 of Article 252-39 applied mutatis mutandis in line with paragraph 3 of Article 252-43": "Decisions on audit" in paragraph 6 of the same article shall read "The decision as to the reasonability of the demand": "petition under paragraph 1 of the preceding article" in paragraph 1 of 242-2 shall be read "demand for individual external audit relating to a residents' demand for audit under paragraph 2 of Article 252-43": "with the results of the audit " shall read "with the decision that the demand is unreasonable": "to audit or make recommendation" as "to judge the demand to be unreasonable or make recommendation": "the results of the audit" in item 1 of paragraph 2 of the same article shall read "the judgement that the demand is unreasonable": "the results of the said audit" shall read "the judgement that the said demand is unreasonable": "sixty days" in item 3 of the same paragraph shall read "ninety days": "sixty-day period" shall read "ninety-day period": and "audit" shall be read "judge the demand to be unreasonable".
6.
The provisions of paragraphs 1, 2 and 5 of Article 252-38 shall apply mutatis mutandis to an audit by external auditors into matters relating to a demand for individual external audit involving a residents' demand for audit. In such case, "body targeted for comprehensive external audit" in paragraph 2 of the said article shall read "ordinary local public body which has concluded the individual external audit contract".
