Departmental accounts 2012-2022 – Functional presentation

Methodological remarks:

The accounts of the departments 2012-2022 – Functional presentation present the main aggregates of the accounts of the departments for the period 2012-2022, broken down according to the functional nomenclature provided for in the budgetary and accounting instructions of the departments.

The calculation of the aggregates was carried out by the OFGL using data from the functional accounting balances of the departments published by DGFiP. The Métropole de Lyon (from 2015) and the City of Paris (from 2019) are incorporated into this database in order to allow the user to include them in his analysis if he so wishes.

OFGL reuses:

Zoom on Departmental Expenditures 2015-2021

Methodological resources:

Dataset update history

List of financial aggregates of the dataset

Method of calculation of financial aggregates