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Article L4425-13 of the French General Code of Local Authorities

The president of the Corsican Executive Council presents the administrative account to the Corsican Assembly annually. The president of the Corsican Executive Council may, even if he is no longer in office, attend the discussion. He must withdraw at the time of the vote. The administrative account is adopted by the Corsican Assembly. Prior to this, the Corsican Assembly adopts the management account for the financial year ended.

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Article L4425-17 of the French General Code of Local Authorities

The budget and the administrative account are made public. The place where they are made available to the public is the headquarters of the Corsican local authority. A brief, summary presentation outlining the essential financial information is attached to the primary budget and the administrative account to enable citizens to grasp the issues at stake. The presentation provided for in the third paragraph of this article, as well as the…

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Article L4425-18 of the French General Code of Local Authorities

The budget documents are accompanied by an appendix, in particular: 1° Summary data on the financial situation of the Corsican regional authority and its public establishments; 2° A list of assistance granted by the Corsican regional authority in the form of benefits in kind or subsidies. This document is attached to the administrative account only; 3° An aggregated presentation of the results relating to the last known financial year of…

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Article L4425-19 of the French General Code of Local Authorities

The certified accounts of the bodies mentioned in 4° of Article L. 4425-18 are transmitted to the Corsican regional authority. They are communicated by the Corsican regional authority to the elected members of the Assembly of Corsica who so request, under the conditions provided for in article L. 4132-17, as well as to any interested person, under the conditions set out in Article L. 4132-16. The Corsican regional authority shall…

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Article L4425-21 of the French General Code of Local Authorities

The regional audit chamber participates in the audit of the budgetary acts of the territorial collectivity of Corsica and its public establishments and audits their accounts, under the conditions provided for in Book VI of Part One. It may, in addition, carry out audits at the reasoned request of either the representative of the State in the territorial collectivity of Corsica or the president of the executive council. If the…

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Article L4425-22 of the French General Code of Local Authorities

I.-The territorial collectivity of Corsica benefits from the following tax resources: 1° The taxes provided for in Article 575 E bis, in I of Article 1586 and in Article 1599 bis of the General Tax Code; 2° The proceeds of the increase in Corsica of the tax on air passenger transport provided for in Article L. 422-29 of the code of taxes on goods and services. To this end, the…

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