Administrative Account (AC) 2011 of the City of Nantes

Description

Administrative Account 2011 of the Main Budget of the City of Nantes * * * The administrative account, voted annually, records the implementation of the budget in terms of expenditure and revenue. The accounting nomenclature of the municipality's main budget has been instruction M14 since 1 January 1997. 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 administrative account is presented cross-referenced by function. Each sub-function specifies the origin of a revenue or the destination of an expenditure (example: 413 "pools", 33 "cultural action", etc.). 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) retraces the operations relating to the City's heritage (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
23 https://www.data.gouv.fr/fr/datasets/r/440ba2a2-3ece-40fc-b58d-ba51616556dc
8 https://www.data.gouv.fr/fr/datasets/r/47890d49-3c01-4738-97c5-b8d12eb85b67

Tags

  • citoyennete-institution
  • compte-administratif
  • budget

Topics

Categories