Subsection 3: Accounting

Transfers of funds from refunds due to overpayments to creditors of the Corsican local authority are ordered by the President of the Corsican Executive Council, who issues a transfer order. .

The administrative account, on which the Assembly of Corsica is called to deliberate in accordance with article L. 4425-13, presents in separate columns and in the order of the chapters and articles of the budget: On the revenue side: 1° The nature of the revenue; > 3° Final determination of sums to be recovered on the basis of supporting vouchers. Expenditure: 1° The items of expenditure in the budget; >…

The President of the Corsican Executive Council shall remit to the accounting officer of the Corsican regional authority, duly summarised on an issue slip, a copy in the form of all leases, contracts, judgments, wills, declarations, statements of collection, new titles and others, concerning the revenue the collection of which is entrusted to him. The accounting officer may request, if necessary, that the originals of deeds constituting a title in…

The accounting officer of the Corsican regional authority is solely responsible for: 1° Taking all necessary steps for the collection of income, legacies and donations and other resources allocated to the service of the Corsican regional authority; 2° Drawing up, against debtors in arrears and with the authorisation of the President of the Executive Council of Corsica, the deeds, notifications and enforcement measures required under the conditions of article D….

The management account drawn up by the Corsican regional authority’s accounting officer presents the Corsican regional authority’s accounting position at 31 December of the financial year, including the operations of the supplementary day. The management account drawn up by the Corsican regional authority’s accounting officer presents the Corsican regional authority’s accounting position at 31 December of the financial year, including the operations of the supplementary day.

The management account drawn up by the Corsican local authority’s accounting officer is submitted to the President of the Corsican Executive Council to be attached to the administrative account, as supporting documentation.