For the application of article L. 4425-15, when the investment section of the budget shows a surplus, the following may be taken back into the operating section: -the proceeds from the sale of a fixed asset received as a gift or bequest, provided that it is not expressly allocated to investment; > -the proceeds from the sale of a fixed asset received as a gift or bequest, provided that it…
The documents mentioned in the penultimate paragraph of Article L. 4425-17 are made available online on the website of the Corsican regional authority, where such a website exists, under conditions guaranteeing: 1° They are fully accessible and in a non-modifiable format; > 2° They are free and easily accessible to the public, both for reading and downloading; > 3° Their conformity with the documents submitted to the Assembly of Corsica;…
The summary data on the financial situation of the Corsican local authority, provided for in 1° of Article L. 4425-18, include the following ratios: 1° Real operating expenditure / population; > 2° Actual operating revenue/population; > 3° Gross capital expenditure/population; > 4° Outstanding debt/population; 5° Global operating grant/population; > 6° Staff costs/real operating expenditure; > 7° Real operating expenditure and net debt/ population; 7° Real operating expenditure and annual capital…
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. .
For the application of the provisions of 18° of Article L. 4425-29, the Corsican local authority shall depreciate its fixed assets, including those made available or allocated: 1° Intangible; > Tangible 2° Tangible, with the exception of road networks and installations for which depreciation is optional. This depreciation does not apply to fixed assets owned by the Corsican local authority and which are handed over on assignment or made available,…
For the application of 19° of Article L. 4425-29, the constitution of provisions for risks and charges is mandatory as soon as the risk arises and the recognition of depreciation is mandatory in the event of a loss in value of an asset. The Chairman of the Executive Board must recognise the impairment or set aside a provision for the amount of the loss in value or the risk. The…
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