CHAPTER II: Adoption of the budget and settlement of accounts

Within a period of ten weeks prior to the examination of the budget, the President of the Regional Council presents a report to the Regional Council on the budget guidelines for the financial year, the multiannual commitments envisaged, the structure and development of expenditure and staffing levels, and the structure and management of the debt. In particular, this report specifies the forecast development and implementation of staff expenditure, remuneration, benefits…

The appropriations are voted by chapter and, if the Regional Council so decides, by article. In both these cases, however, the Regional Council may specify that certain appropriations are specialised by article. In the event of a vote by article, the Chairman of the Regional Council may, by express decision, make transfers from article to article only within the same chapter, excluding articles whose appropriations are specialised. Within the limit…

I. – If the Regional Council so decides, the allocations for capital expenditure comprise programme authorisations and payment appropriations. Programme authorisations constitute the upper limit of expenditure that may be incurred to finance capital expenditure. They remain valid indefinitely until they are cancelled. They may be revised. Payment appropriations constitute the upper limit of expenditure that may be authorised or paid during the year to cover commitments entered into under…

Before the vote on the first budgetary deliberation following its renewal, the regional council draws up its budgetary and financial regulations. The region’s budgetary and financial regulations specify in particular: 1° The procedures for managing programme authorisations, commitment authorisations and related payment appropriations, and in particular the rules relating to the cancellation of programme authorisations and commitment authorisations; 2° The procedures for informing the regional council about the management of…

When the investment section or the operating section of the budget includes either programme authorisations and payment appropriations, or commitment authorisations and payment appropriations, the President of the Regional Council may, until the budget is adopted or settled in the event that the budget is not adopted, pay and authorise investment expenditure and operating expenditure corresponding to the authorisations opened during previous financial years, up to an amount of payment…

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 the subject of a separate entry in the regional budget. They are notified, each year, after the budget has been voted, to the president of the regional economic, social and environmental council by the president of the regional council.

The president of the regional council presents the administrative account annually to the regional council, which debates it under the chairmanship of one of its members. The president of the regional council may, even if he is no longer in office, attend the discussion. He must withdraw when the vote is taken. The administrative account is adopted by the regional council. Previously, the regional council adopts the management account for…

The surplus from the operating section for the financial year ended, together with the previous result carried forward, is allocated in full at the earliest budgetary decision following the approval of the administrative account and, in any event, before the close of the following financial year. The decision to allocate taken by the Regional Council shall be produced in support of the budgetary decision to take back this result. The…

When the investment section of the budget shows a surplus after taking over the results, the Regional Council may transfer this surplus to the operating section in the cases and under the conditions defined by decree.