Section 4: Budgetary and accounting provisions

The chapters of the budgets voted by nature correspond: a) Investment section: to each of the two-digit accounts in classes 1 and 2 of the nomenclature by type, with the exception of the accounts for “Retained earnings”, “Profit for the financial year”, “Provisions for liabilities and charges”, “Differences on realisation of fixed assets”, “Fixed assets assigned, conceded, leased or made available”, “Depreciation of fixed assets” and “Impairment of fixed assets”;…

For budgets voted by type, the budget article corresponds to the most detailed subdivision of the nomenclature defined by the decree provided for in Article L. 4425-7, supplemented, for operations, by the operation number. The chapters entitled “Unforeseen expenditure”, “Transfer from the operating section”, “Transfer to the investment section” and “Proceeds from the disposal of fixed assets” do not include an article.

The chapters of the budgets voted by function correspond: a) Investment section: -for expenditure and revenue that can be broken down, to group 90 “Breakdown of operations”, completed by the number of one of the ten functions of the functional nomenclature; specific “RSA” expenditure and revenue chapters, one covering all expenditure and the other all investment revenue relating to the “revenu de solidarité active”; – non-assignable expenditure and revenue chapters,…

The budget items voted by function correspond: a) Investment section: -for expenditure and revenue that can be broken down, to group 90 “Breakdown of operations”, completed by the most detailed subdivision of the functional nomenclature; -for non-allocable expenditure and revenue, to each of the non-allocated chapters, completed by the most detailed subdivision of the nomenclature by nature. The chapters relating to unforeseen expenditure, transfer from the operating section and proceeds…

The report provided for in Article L. 4425-2 describes, in summary form, the situation in terms of sustainable development of the local authority based on the assessments, documents and reports produced by the Corsican local authority on a voluntary basis or provided for by a legislative or regulatory text. This report includes, with regard to the five aims of sustainable development mentioned in III of Article L. 110-1 of the…

I.-In application of article L. 4425-3, the President of the Corsican Executive Council presents an annual report to the Assembly of Corsica on the situation with regard to equality between women and men in the Corsican regional authority. II.-The report describes the human resources policy of the Corsican regional authority with regard to professional equality between women and men. II – The report describes the human resources policy of the…

A.-The report provided for in Article L. 4425-5, presented by the President of the Executive Council of Corsica to the Assembly of Corsica, includes the following information on budgetary matters: 1° The budgetary guidelines envisaged by the Corsican regional authority relating to the projected changes in expenditure and revenue, both operating and investment. In particular, the assumptions used to construct the draft budget are specified, particularly with regard to financial…

The Corsican Assembly chooses to vote on the budget of the Corsican regional authority by nature or by function. .