Section 1: Budgets and accounts

The budget of the Corsican regional authority is the act by which the annual revenue and expenditure of the Corsican regional authority are forecast and authorised. The budget voted must be balanced in terms of expenditure and revenue. The budget of the Corsican regional authority is drawn up in the operating section and the investment section, both in terms of revenue and expenditure. Certain interventions, activities or services are individualised…

Prior to the debates on the draft budget, the President of the Corsican Executive Council shall present a report on the situation with regard to sustainable development concerning the operation of the Corsican local authority, the policies it pursues on its territory and the guidelines and programmes likely to improve this situation and contribute to achieving the sustainable development objectives included in the 2030 Agenda for Sustainable Development, adopted on…

Prior to the debates on the draft budget, the President of the Corsican Executive Council shall present a report on the situation with regard to equality between women and men concerning the operation of the Corsican regional authority, the policies it pursues on its territory and the guidelines and programmes likely to improve this situation. The content of this report and the procedures for its preparation are set by decree.

The allocation of subsidies gives rise to a deliberation separate from the vote on the budget. However, for grants whose award is not subject to conditions, the Assembly of Corsica may decide: 1° To individualise appropriations in the budget by beneficiary; or 2° To draw up, in a statement annexed to the budget, a list of beneficiaries with, for each of them, the purpose and amount of the grant. The…

Within a period of ten weeks prior to the examination of the budget, the President of the Executive Council presents a report to the Assembly of Corsica on the budgetary guidelines for the financial year, the multiannual commitments envisaged, the structure and development of expenditure and staff numbers as well as the structure and management of the debt. In particular, this report specifies the forecast development and implementation of staff…

The President of the Assembly of Corsica transmits the draft budget to the members of the Assembly of Corsica at least twelve days before the opening of the first meeting devoted to the examination of the said budget.

I.-If the Assembly of Corsica so decides, the allocations earmarked for investment expenditure include programme authorisations and payment appropriations. Programme authorisations constitute the upper limit of expenditure that may be committed for the execution of investments. They remain valid for an unlimited period 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…

Before the vote on the first budgetary deliberation following its renewal, the Assembly of Corsica establishes its budgetary and financial regulations. The budgetary and financial regulations of the Corsican regional authority specify in particular: 1° The procedures for managing programme authorisations, commitment authorisations and related payment appropriations, and in particular the rules relating to the lapse and cancellation of programme authorisations and commitment authorisations; 2° The procedures for informing the…