Description
Primary budget of the city of Montpellier for 2013. Budget voted by the local assembly at the beginning of the fiscal year. It lays down the envelopes of appropriations enabling expenditure to be committed during the financial year.
Primitive budget of the City of Montpellier.
Any municipal policy, both in terms of services provided to the population and urban development, needs financial means to be implemented.
The budget outlines all the resources and expenses that will be mobilized during the year to drive the municipality's projects.
Several highlights mark the budget cycle
Budget guidelines: in the two months preceding the vote on the budget, a debate is held on the municipality's financial guidelines. A privileged place for strategic reflection, the debate on budgetary guidelines is an opportunity to determine the room for manoeuvre and to mark out the choices for the coming year.
The initial budget: it is an essential act that formalises the annual project and sets the expenditure and revenue for the year. It is the budgetary translation of the operations that the City wishes to carry out.
Amending decisions and the supplementary budget: adjustments to appropriations are sometimes necessary during the year to take account of new factors, such as regulatory changes, unforeseen expenditure or new revenue. The supplementary budget is a bit special because it integrates the results and the balances to be achieved from the previous budget.
The administrative account: it corresponds to the end of the financial year and records all expenditure and revenue made in the year. It is a fundamental element in the analysis of the finances of a city, since it allows to observe the execution of the budget and to measure the adequacy of the results to the objectives set.
What is in the budget?
The public accounts define precisely the rules according to which expenditure and revenue are to be classified.
A distinction is made between the operating section, which records the current expenses and income of the investment section, which traces the capital operations of the city (movable and immovable acquisitions, works, etc.) modifying the value of the municipal patrimony.
Expenditure and revenue may be classified according to their nature (supplies, staff costs, service contracts, etc.) or according to their function (sport and youth, security, etc.)
The City of Montpellier has chosen this second classification, which presents the budget appropriations by major areas of activity and thus makes it possible to better know the financial burden of its interventions.
These are the functions found in the budget documents. They correspond to national standardisation:
*General services
*Security and public health
*Education, training
*Culture
*Sport and youth
*Social interventions and health
*Family
*Housing
*Planning, urban services and environment
*Economic action
Appropriations which cannot be assigned to a particular function are presented in separate chapters.
These include financial costs, which are managed in a global way, the proceeds of taxes and state grants that are intended to finance all expenses without distinction.
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Tags
- recettes
- impot
- depenses
- montpellier
- finance
- budget