BOOK III: REGIONAL FINANCES

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…

If the administrative account has not been adopted by the date of the vote on the budget for the following financial year, when the result of the operating section, the financing requirement or, where applicable, the surplus of the investment section and the allocation forecast are carried forward, under the conditions set out in the third paragraph of article L. 4312-9, the entries in the budget are justified by the…

For the application of Article L. 4312-10, when the investment section of the budget shows a surplus, the following may be taken back into the operating section: – the proceeds from the sale of a fixed asset received as a gift or bequest, provided that it is not expressly allocated to investment; – the proceeds from the sale of a budget investment. The recovery of this income is limited to…

A. – The report provided for in Article L. 4312-1 includes the following information: 1° The budgetary guidelines envisaged by the region relating to projected changes in expenditure and revenue, both operating and investment. In particular, the development assumptions used to construct the draft budget are specified, particularly with regard to financial assistance, taxation, pricing and subsidies, as well as the main developments relating to the financial relations between the…