BOOK III: REGIONAL FINANCES

In accordance with the provisions of Article 1 of Decree no. 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 regions and their 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 appropriations allocated to expenditure for each financial year may not be used to pay expenditure for another financial year. However, expenditure committed but not mandated at the close of the financial year shall be charged against the appropriations that must be carried over to the budget for the following financial year. They may be paid until these appropriations are made available on the basis of the statement of outstanding…

The products of the regions, regional and interregional public establishments and any public body resulting from an agreement between regions or between regions and any other public authority or public establishment, as well as the products of the Corsican collectivity 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 virtue of enforceable judgements or…