The contribution of the Corsican regional authority to the budget of each fire and rescue service in Corsica is set each year by a decision of the Assembly of Corsica in the light of the reports on the development of resources and the foreseeable costs of the services during the coming year, adopted by the boards of directors of these services.
The contributions of communes, public establishments for inter-communal cooperation and the Corsican collectivity to the budget of the fire and rescue service to which they belong constitute compulsory expenditure.
By way of derogation from the fourth paragraph of this article, the contributions to the fire and rescue service budget of the communes that are members of a public inter-municipal cooperation establishment with its own tax status created after 3 May 1996 may be transferred to this establishment, under the conditions provided for in article L. 5211-17. In this case, the contribution of this public establishment of inter-municipal cooperation is determined by taking into account the sum of the contributions of the communes concerned for the financial year preceding the transfer of these contributions to the public establishment of inter-municipal cooperation.
The presence of permanent or non-permanent public employees with the status of volunteer firefighters among the workforce of the communes that are members of this establishment may be taken into account when calculating the overall amount of the contribution that it pays.
Before 1st January of the year in question, the estimated amount of the contributions mentioned in the fourth and fifth paragraphs, decided by each board of directors of the fire and rescue services in Corsica, is notified to the mayors and presidents of the public establishments for inter-communal cooperation in their respective areas.
The total amount of contributions from the municipalities and public establishments for inter-municipal cooperation may not exceed the total amount of contributions from the municipalities and public establishments for inter-municipal cooperation for the previous financial year, increased by the consumer price index and, where applicable, the amount of transfer contributions to be paid by the municipalities and public establishments for inter-municipal cooperation requesting the attachment of their fire and rescue centres to the service to which they belong.
Within six months of the renewal provided for in the last paragraph of article L. 1424-81, the board of directors of each fire and rescue service in Corsica organises a debate on the distribution of contributions between the municipalities and public establishments for inter-municipal cooperation within its jurisdiction.
If no deliberation is taken under the conditions provided for in the third paragraph, the contribution of each commune and each public establishment for inter-communal cooperation is calculated, under conditions set by decree, according to the size of its population, its per capita tax potential as well as the share of its contribution in the total contributions of the communes and public establishments for inter-communal cooperation recorded in the last known administrative account.