Administrative Account (CA) 2019 of the CCAS of the City of Nantes
Description
2019 administrative account of the main budget of the Centre Communal d’Action Sociale (CCAS) of the City of Nantes
* * * *
The administrative account, voted annually, shows the implementation of the budget in terms of expenditure and revenue.
The accounting nomenclature of the main budget of the CCAS is the instruction M14 adapted to the CCAS of municipalities with more than 3,500 inhabitants since 1 January 1997.
The budget shall be voted accounting by nature at chapter level.Budget chapters (example:
012 “staff expenses”, 656 “appeals”, 6574 “grants”, etc.) group together a set of accounting items covering the allocation of appropriations and the implementation of the budget.
The administrative account is cross-presented by function (example: 0 “General services of the CASC”, 5 “social interventions”, 6 “family”).Each sub-function specifies the origin of a revenue or the destination of an expenditure.
In addition, it allows: * the distinction between expenditure and revenue (column D_R), * the identification of the section (functioning or investment) in column I_F:
the Operating Section (F) records current operations that are regularly renewed and constitute final costs and outputs (staff costs, supplies, services, etc.);
the Investment Section (I) traces the 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 expenditure (or revenue) of order (column ORDRE_O_N):budgetary expenditures (revenues) consist of actual expenditures (revenues) and sequential expenditures (revenues).
The order expenditure (revenue) corresponds to entries that do not involve receipts or actual disbursements.
These include, for example, depreciation allowances. In contrast to order transactions, actual expenditure (revenue) gives rise to movements of funds.
* * * *
* * * *
The administrative account, voted annually, shows the implementation of the budget in terms of expenditure and revenue. The accounting nomenclature of the main budget of the CCAS is the instruction M14 adapted to the CCAS of municipalities with more than 3,500 inhabitants since 1 January 1997.
The budget shall be voted accounting by nature at chapter level.
Budget chapters (example:
012 “staff expenses”, 656 “appeals”, 6574 “grants”, etc.) group together a set of accounting items covering the allocation of appropriations and the implementation of the budget.
The administrative account is cross-presented by function (example:
0 “General services of the CASC”, 5 “social interventions”, 6 “family”).
Each sub-function specifies the origin of a revenue or the destination of an expenditure.
In addition, it allows:
* the distinction between expenditure and revenue (column D_R),
* the identification of the section (functioning or investment) in column I_F:
the Operating Section (F) records current operations that are regularly renewed and constitute final costs and outputs (staff costs, supplies, services, etc.);
the Investment Section (I) traces the 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 expenditure (or revenue) of order (column ORDRE_O_N):
budgetary expenditures (revenues) consist of actual expenditures (revenues) and sequential expenditures (revenues).
The order expenditure (revenue) corresponds to entries that do not involve receipts or actual disbursements.
These include, 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/api/1/datasets/r/b09f3a73-e44c-44c6-a279-d16fefebb6b9 |
|
23 |
|
https://www.data.gouv.fr/api/1/datasets/r/4a1cba3d-8194-464e-837a-764210de5343 |
Tags
- citoyennete-institution
- compte-administratif
- budget