R. soulignant la difficulté de recouvrer les sommes indues dans les dossiers soupçonnés de trop payé faute de documents justificatifs à l'appui; rappelant que l'obligation de conserver ces documents est désormais prescrite; estimant que c'est là l'un des aspects les plus graves de ce désordre coupable dans la gestion,
R. drawing attention to the difficulties involved in recovering undue payments in those cases in which overpayment is suspected, because of the absence of supporting documents; noting that the prescribed period for which such documents must be kept has now elapsed; regarding this as one of the most serious aspects of the culpable mismanagement that occurred,