CHAPTER V: Financial provisions

I.-For the application of article D. 4425-30: a) The population to be taken into account is the sum of the total populations, municipal and counted separately, of the Corsican local authority, as it results from the last known census on the date of production of the budget documents; b) Real operating expenditure refers to all expenditure for the financial year resulting in real movements. However, for the application of 1°,…

The statements annexed to the budget documents pursuant to article L. 4425-18 are as follows: I.-Statements annexed to the budget and the administrative account: 1° Tables summarising the status of borrowings and debts; 2° Presentation of provisions; > 3° Presentation of the methods used to calculate provisions 3° Presentation of the methods used for depreciation; 4° Presentation of the balance of financial operations; 5° Presentation of the statement of charges…

The certified accounts referred to in article L. 4425-19 are certified by an auditor for bodies subject to the obligation to certify their accounts and by the chairman of the body concerned, for bodies not subject to such an obligation. .