e24702_TG007
Translated from French

9

- Five per cent of amounts collected from the identification and evaluation of objets d'art
and handicrafts intended for export;
- voluntary contributions from any commercial establishment operating in the national
territory whose main area of activity relates to artistic and cultural productions or cultural
goods (companies publishing books or records, bookshops, sales outlets for musical
instruments and equipment, toys, objets d'art and handicrafts, or any other similar
establishment);
- any other public or private contributions.
The aforementioned percentages may be revised by the Governing Board on the basis of
a proposal by the Director-General of the Togolese Copyright Office.
Article 34 – Expenditure shall be governed by the normal regulations for special
appropriation accounts and may be used in particular for the:
-

construction of cultural infrastructure;
purchase of cultural equipment;
organization of cultural events;
establishment of cultural industries.

Article 35 – The Director-General of the Togolese Copyright Office shall be responsible
for managing the Cultural Promotion Fund under the supervision of the Minister
responsible for culture, who shall determine by order the fund's modus operandi.
CHAPTER IV – Auditors
Article 36 – An auditor for the Togolese Copyright Office shall be appointed by order of
the Minister of Finance.
The auditor shall carry out his tasks in accordance with the regulations in force.
He shall carry out an in-depth audit of the cash accounts at least twice a year and of all
the Office's accounts at least once a year.
The auditor's report shall be submitted to the Governing Board. In the event of the death,
resignation or incapacity of the auditor, a new auditor shall be appointed as a matter of
urgency, subject to the conditions set out above.
The auditor shall be entitled to remuneration determined by the Government on the basis
of a proposal by the Governing Board.

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