2012 Primary Budget (BP) of the CCAS of the City of Nantes

Description

Primitive 2012 budget of the main budget of the Centre Communal d'Action Sociale (CCAS) of the City of Nantes * * * The initial budget, voted annually, is the forecast of expenditure and revenue for the year. It is necessarily balanced and constitutes authorization for execution. The accounting nomenclature of the main budget of the CCAS is instruction M14 adapted to the CCAS of municipalities with more than 3500 inhabitants since 1 January 1997. The budget is voted by accounting nature at chapter level. Budget chapters (example: 012 "staff costs", 656 "relief", 6574 "subsidies", etc.) are a set of accounting articles to which the allocation of appropriations and the implementation of the budget relate. The original budget is presented cross-referenced by function (example: 0 "CCAS General Services", 5 "Social Interventions", 6 "Family"). Each sub-function specifies the origin of a revenue or the destination of an expenditure. It also makes it possible to: * the distinction between expenditure and revenue (column D_R), * identification of the section (operation or investment) in column I_F: the operating section (F) records current operations which are regularly renewed and constitute expenses and revenue of a definitive nature (staff costs, supplies, provision of services, etc.); the investment section (I) retraces the operations relating to the assets of the CCAS (acquisitions and disposals, works, etc.). These operations are often spread over several years. * the separation between actual expenditure (or revenue) and order expenditure (or revenue) (column ORDRE_O_N): Budgetary expenditure (revenue) consists of actual expenditure (revenue) and order expenditure (revenue). Order expenditure (revenue) corresponds to entries which do not involve actual receipts or disbursements. These are, for example, depreciation allowances. In contrast to order transactions, actual expenditure (revenue) gives rise to movements of funds. * * *

Resources

Name Format Description Link
8 https://www.data.gouv.fr/fr/datasets/r/7ab159d7-b1da-4e5a-a348-98e5116889b9
23 https://www.data.gouv.fr/fr/datasets/r/9026bd19-c6ef-414f-80ae-3a9b5cf20adc

Tags

  • budget-primitif
  • citoyennete-institution
  • budget

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