POEMS: operational management of jobs and payroll

Description

**POEMS** TABLINDLIB (NNE code nomenclature): this benchmark is monthly whether there are changes or not. BJ-B2 (nomenclature of pay elements codes): it is not monthly; a new version is only made available in the event of changes. ZZ (job categories): it is not monthly; a new version is only made available in the event of changes. MPA (nomenclature missions, programmes, actions): it is not monthly; a new version is only made available in the event of changes. CP (accounting plan): it is not monthly; a new version is only made available in the event of changes. **The budgetary and accounting framework of public bodies** Decree No 2012-1246 of 7 November 2012 on budgetary and public accounting management provides for the establishment of budgetary accounting, separate from general accounting, for legal persons governed by public law falling within the category of public administrations (APU) within the meaning of the European Regulation of 25 June 1996 and subject to the provisions of their statutes, non-APU bodies. The rules of public budgetary and accounting management are intended to apply to structures and bodies mainly financed by public funds. They thus make it possible to implement the multiannual strategy for public finances defined within the scope of the APUs within the meaning of the European Regulation of 25 June 1996, as well as the principles of regularity and sincerity of the accounts of the general government provided for in Article 47(2) of the Constitution. The budgetary framework is therefore intended to apply to APU bodies, whether they are public administrative establishments, public industrial and commercial establishments or public interest groupings (GIPs) subject to public accounting under the Law of 17 May 2011 on simplification and improvement of the quality of law. The introduction of budget accounting has two objectives: improve the steering of public bodies and finances and align the budgetary frameworks of the State and APU bodies to facilitate the assessment of the implementation of public policies. In the bodies falling within its scope, the decree lays down a budgetary framework close to that laid down by the LOLF for the State, with, in addition to accruals accounting, budgetary accounting based on commitment authorisations, payment appropriations and restrictive uses.

Resources

Name Format Description Link
0 https://www.data.gouv.fr/fr/datasets/r/dff35620-9076-4e38-a16f-27650145d0d3
0 https://www.data.gouv.fr/fr/datasets/r/1067edcc-59eb-40e2-aeb7-12fcfaf2c811
0 https://www.data.gouv.fr/fr/datasets/r/39b3aec5-e33c-46f9-9ae5-da3b9aa15e44

Tags

  • nne
  • plan-comptable
  • masse-salariale
  • bj-b2

Topics

Categories