Administrative Account (AC) 2012 of the CCAS of the City of Nantes

Description

2012 administrative account of the main budget of the Centre Communal d'Action Sociale (CCAS) 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 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 administrative account 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) covers transactions relating to the assets of the CCAS (acquisitions and disposals, works). 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/265f0667-a369-43ef-a55f-5520f0ebea8f
23 https://www.data.gouv.fr/fr/datasets/r/7853c0ef-74ae-4d44-acd4-3df1a7858d3b

Tags

  • citoyennete-institution
  • compte-administratif
  • budget

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