Administrative accounts 2014 to 2019 of the main budget — Department of Calvados

Description

The administrative account, voted annually, records the implementation of the budget in terms of expenditure and revenue. The accounting nomenclature of the main budget of the Department is M52 since 1 January 2012. The budget is voted by accounting nature at chapter level. Budget chapters (example: 012 “staff expenses”, 73 “taxes and taxes”, 23 assets in progress, etc.) include a set of accounting articles on which appropriations are allocated and budget implementation. The administrative account is cross-submitted by function. Each sub-function specifies the origin of a recipe or the destination of an expenditure (example: 32 “sports”, 62 “roads and roads”, etc.). In addition, it allows: • The distinction between expenditure and revenue (D_R), • Identification of the operating or investment section (I_F): the operating section (F) records current transactions that are regularly renewed and constitute final expenses and income (staff expenses, supplies, interest on debt, provision of services, etc.); the Investment Section (I) retraces the operations relating to the Department’s assets (acquisitions, sales, works,...). These operations are often spread over several years. • The separation between actual expenditure (or revenue) and expenditure (or revenue) of order (OR_OE): budgetary expenditures (revenues) consist of actual expenditures (revenues) and general expenditures (revenues). The order expenditure (revenue) corresponds to records not involving collection or actual disbursement. These are, for example, allowances for depreciation. Unlike order transactions, actual expenditure (revenue) gives rise to movements of funds.

Resources

Name Format Description Link
8 https://www.data.gouv.fr/api/1/datasets/r/a60604d6-134e-43a5-9c38-b2eabc4b2c24
8 https://www.data.gouv.fr/api/1/datasets/r/8b16c192-a0df-402d-876a-565ce2e294af
8 https://www.data.gouv.fr/api/1/datasets/r/13a588ff-9362-4783-93a7-844afb011d0e
8 https://www.data.gouv.fr/api/1/datasets/r/1e377afc-fb66-40e2-a1b7-3949cd870616
8 https://www.data.gouv.fr/api/1/datasets/r/38aa098a-34da-4d90-8515-8d4d86273ddf
8 https://www.data.gouv.fr/api/1/datasets/r/7d90114a-686d-4b21-88a3-9ff2a964950c

Tags

  • totem
  • comptes-publics
  • compte-administratif
  • finances-locales
  • budget

Topics

Categories