PART FOUR: THE REGION

The regional council chooses whether to vote the region’s budget by nature or by function.

The cross presentation, by function or by nature, provided for in article L. 4312-2 is made between the finest level of the functional nomenclature and each of the three-digit nature accounts. For the administrative account, the cross-reference is made between the finest level of the functional nomenclature and the most detailed account opened in the nomenclature by nature. This cross-referenced functional presentation is not applicable to a single-activity regional public…

Programme or commitment authorisations and any revisions thereto are presented by the President of the Regional Council. They are voted on by the Regional Council when adopting the budget for the financial year or amending decisions. The Regional Council or the Permanent Committee, where this has been delegated, allocates programme authorisations and commitment authorisations by chapter and, where applicable, by article. Programme authorisations correspond to multi-annual expenditure relating to a…

For the application of the provisions of Article L. 4312-7, the appropriations required for the operation of the regional economic, social and environmental council and, where applicable, for the carrying out of its studies are specialised by article.

The financing requirement or surplus of the investment section recorded at the end of the financial year is made up of the outturn balance corrected for outstanding commitments. The outturn balance of the investment section corresponds to the difference between the amount of revenue orders and the amount of expenditure orders issued during the financial year, including, where applicable, reductions and cancellations of revenue and expenditure, plus or minus the…

The operating result corresponds to the surplus or deficit for the year. For the purposes of appropriation, it is combined with the previous result carried forward, excluding any outstanding commitments. Outstanding commitments from the operating section at the end of the financial year correspond to expenditure that has not been mandated and has not been allocated, as well as certain revenue that has not given rise to the issue of…

The accumulated result defined in Article R. 4312-6 is allocated, when it is a surplus: 1° As a priority, to reserves to cover the financing requirement of the investment section arising at the close of the previous financial year; 2° For the balance, to the operating surplus carried forward or as an additional allocation to reserves. Where there is a deficit, it is added to the operating expenditure for the…