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…
In accordance with the provisions of Article 1 of Decree 2012-1246 of 7 November 2012 on public budgetary and accounting management, the fundamental principles contained in Title I of the said decree are applicable to the Corsican local authority and its public establishments.
Reversals of overpayments made during the financial year in which the payment was made may be credited back to the article which originally bore the expenditure. .
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. .
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75001, Paris France
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is a Registered Trademark of
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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