PART FOUR: THE REGION

In accordance with the provisions of Article 1 of Decree 2012-1246 of 7 November 2012 on public budgetary and accounting management, the fundamental principles contained in Title I of the said decree are applicable to the Corsican local authority and its public establishments.

Reversals of overpayments made during the financial year in which the payment was made may be credited back to the article which originally bore the expenditure. .

The revenues of the Corsican local authority, regional, departmental, interregional and interdepartmental public establishments and any public body resulting from an agreement between the Corsican local authority and any other public authority or public establishment, as well as the revenues of the Corsican territorial authority which are not assessed and liquidated by the State tax departments in execution of the laws and regulations in force, are recovered: 1° Either by…

No expenditure incurred on behalf of the Corsican regional authority may be paid unless it has first been authorised by the President of the Corsican Executive Council from a duly appropriated credit line. .

Each mandate specifies the local authority, budget, financial year and charge to which the expenditure applies.

The mandate for payment must contain all the particulars of name and capacity necessary to enable the accounting officer to recognise the identity of the creditor.

All money orders must be accompanied by documents relating to the method of payment of the expenditure in accordance with the conditions set out in Decree 2012-1246 of 7 November 2012 on public budgetary and accounting management. .