Section 1: Budgets and accounts

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 the main budget and annex budgets of the Corsican regional authority. This document is attached to the administrative account alone;

4° Of the list of bodies for which the Corsican local authority:

a) Holds a share of the capital;

b) Has guaranteed a loan;

c) Has paid a grant of more than €75,000 or representing more than 50% of the income shown in the body's profit and loss account.

The list indicates the name, company name and legal nature of the body as well as the nature and amount of the financial commitment made by the Corsican local authority;

5° A table showing the outstanding loans guaranteed by the Corsican local authority as well as the schedule for their repayment ;

6° A list of public service delegatees;

7° An appendix tracing all the financial commitments of the Corsican local authority resulting from the partnership contracts provided for in Article L. 1414-1 ;

8° An appendix showing the debt relating to the investment portion of partnership contracts;

9° A presentation of the development of expenditure devoted to the vocational training of young people, distinguishing in particular between the financial data relating to apprenticeships, vocational education under school status and continuing work-linked training. This appendix also specifies the use of sums paid into the regional apprenticeship and continuing vocational training fund pursuant to article L. 6241-9 of the Labour Code;

10° A statement relating to passenger rail services;

11° A statement of changes in assets provided for in articles L. 3213-2 et L. 4221-4 ;

12° Other statements relating to the assets and financial situation of the Corsican regional authority as well as its various commitments.

When an amending decision or the supplementary budget has the effect of modifying the content of one of the annexes, it must be produced again for the vote on the amending decision or the supplementary budget.

In the event of the signing of a city contract defined in Article 6 of Law no. 2014-173 of 21 February 2014 on programming for cities and urban cohesion, the Corsican local authority shall present an annual statement, appended to its budget, tracing the revenue and expenditure corresponding to the commitments made under these contracts. This statement shall include all the actions carried out and the resources contributed by the various parties to the contract, distinguishing between the resources that come under urban policy and those that come under ordinary law.

The documents mentioned in 1° shall be inserted in one or more local publications, the total circulation of which shall cover the entire territory of the Corsican local authority.

A decree shall lay down the conditions for the application of this article.