CHAPTER V: Financial provisions

The revenues of the Corsican local authority, regional, departmental, interregional and interdepartmental public establishments and any public body resulting from an agreement between the Corsican local authority and any other public authority or public establishment, as well as the revenues of the Corsican territorial authority which are not assessed and liquidated by the State tax departments in execution of the laws and regulations in force, are recovered: 1° Either by…

No expenditure incurred on behalf of the Corsican regional authority may be paid unless it has first been authorised by the President of the Corsican Executive Council from a duly appropriated credit line. .

Each mandate specifies the local authority, budget, financial year and charge to which the expenditure applies.

The mandate for payment must contain all the particulars of name and capacity necessary to enable the accounting officer to recognise the identity of the creditor.

All money orders must be accompanied by documents relating to the method of payment of the expenditure in accordance with the conditions set out in Decree 2012-1246 of 7 November 2012 on public budgetary and accounting management. .

The payment mandate must be issued in the name of the original creditor.

The President of the Corsican Executive Council attaches the warrants and supporting documents for expenditure, indicated in Articles D. 1617-19 and D. 1617-20, to the issue slips that he sends to the accounting officer of the Corsican regional authority, who must check them within the time limits allotted to him and follow up, where necessary, the regularisation with the President of the Corsican Executive Council.

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…