Primitive Budget (BP) 2014 of Nantes Métropole

Description

Primitive budget 2014 of the main budget of Nantes Métropole * * * 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 Urban Community is instruction M14. The budget is voted by accounting nature at chapter level. Budget chapters (example: 012 "staff costs", 73 "taxes and levies", 23 fixed assets in progress", etc.) comprise a set of accounting articles on which the allocation of appropriations and the implementation of the budget are concerned. The original budget is presented cross-referenced by function. Each sub-function specifies the origin of a revenue or the destination of an expenditure (example: 020 "general administration of the community"). 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, interest on debt, provision of services, etc.); the investment section (I) traces the operations relating to the assets of the Metropolis (acquisitions, sales, 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/66172d81-a68b-44bc-b225-950051bba874
23 https://www.data.gouv.fr/fr/datasets/r/5abd9261-b397-498e-bd78-b9c593f00f86

Tags

  • budget-primitif
  • citoyennete-institution
  • budget

Topics

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