Article D4425-52 of the French General Code of Local Authorities
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.