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Article L4425-31 of the French General Code of Local Authorities

When voting on the budget or an amending decision, the Assembly of Corsica may vote on programme authorisations and commitment authorisations for unforeseen expenditure in the investment section and the operating section respectively. For each of the two sections, their amount may not exceed 2% of the actual expenditure of the section. If, at the end of the financial year, it is established that a programme authorisation or a commitment…

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Article L4425-33 of the French General Code of Local Authorities

The accounting officer of the Corsican regional authority is solely responsible for carrying out, subject to the controls for which he is responsible, the collection of revenue and the payment of expenditure of the Corsican regional authority within the limits of the appropriations duly allocated by the Assembly of Corsica.

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