Administrative Account 2013 list of functional codes BUDGET PRINCIPAL

The general accounting framework used by the authorities is the so-called “M14”. In each nomenclature, expenditure and revenue are classified, according to their nature, by chapter and by article.
This classification by nature is complemented by a codification by function that allows to trace all the revenues and expenses of a community by sector of activity. (e.g. 0 = GENERAL SERVICES, 1 = PUBLIC SECURITY AND SALUBRITE, 3 = EDUCATION TRAINING...)

This file presents the list of functional codes used by Lorient Agglomeration