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…
No expenditure made on behalf of the region may be paid unless it has first been authorised by the President of the Regional Council against a duly appropriated credit.
Each mandate specifies the local authority, the budget, the financial year and the charge to which the expenditure applies.
The payment order must contain all the names and descriptions necessary to enable the accounting officer to recognise the identity of the creditor.
All authorisations must be accompanied by documents relating to the method of payment of expenditure in accordance with the conditions set out in the decree no. 65-97 of 4 February 1965, as amended, relating to the methods and procedures for the payment of expenditure by public bodies.
The payment mandate must be issued in the name of the original creditor.
The Chairman of the Regional Council shall attach the mandates and supporting documents for expenditure, indicated in articles D. 1617-19 and D. 1617-20, to the issue slips that he sends to the region’s accounting officer, who must check them within the timeframe allotted to him and, if necessary, regularise them with the president of the regional council.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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