Budget Annex to the Cemetery – TOURS
Description
The supplementary budget for cemeteries, a public service of an industrial and commercial character, concerns services invoiced to families such as burials, dispersions, exhumations, digging of pits and construction of vaults which may compete with the private sector.
_The budget of the City of Tours_
The primary budget, voted annually in City Council, is the forecast of expenditure and revenue for the year. It is necessarily balanced and its adoption by the Council constitutes enforcement authorisation.
In Tours, it is composed, in addition to the main budget, of the ancillary budgets “Operations d’aménagement Nouveau National de Renewal Urbain (NPNRU)”, “Grand Théâtre de Tours”, and “Cmeteries services”. These budgets are presented in specific datasets.
The accounting nomenclature of the municipality’s main budget was instruction M14 until 2023, and the M57 since 1 January 2024
The budget shall be voted accounting by nature at chapter level. Presentation by nature means that expenditure and revenue are classified according to the nature of the object and not according to its intended purpose.
Budget chapters (example:
012 “staff expenses”, 011 “General charges” in expenditure, or 73 “taxes” on the revenue side, etc.) group together a set of accounting items on which the appropriations are allocated.
The original budget is also cross-presented by function.
It is divided into 10 functions between which all expenditure and revenue of the municipality are broken down (e.g. Function 3 culture, Function 4 sport and youth..).
Each sub-function specifies the origin of a revenue or the destination of an expenditure (example:
33 “cultural action”, etc.).
The budget consists of two sections:
operation and investment.
* **operating expenses** include all current expenses necessary for the operation of city services, i.e. **expenditures that are renewed each year** (staff expenses, supplies, interest on debt, etc.);
* The **operating revenue** includes all the resources required for the operation of the city’s services.
These are **mainly tax revenues**.
* The **investment section** traces the operations relating to the City’s heritage (acquisitions, sales, construction, etc.).
* The **investment revenue** brings together different resources directly allocated to the financing of **investment expenditure**.
There is a distinction between actual expenditure/revenue and order expenditure/revenue.
The order expenditure/revenue refers to entries that do not involve receipts or actual disbursements (e.g. amortisation allocations).
Actual expenditures/revenues give rise to movements of funds.
**Broad orientations, details of expenditure and revenue from the main budget and related budgets, City projects...**
Find all the documents on the website of the city of Tours:(https://www.tours.fr/publications/budget-primitif-2023/)
* 2023 budget documents (Main budget + annexes):
‘https://www.tours.fr/publications/budget-primitif-2023/’
* 2022 budget documents (Main budget + annexes):
* 2021 budget documents (Main budget + annexes):
* Budget documents 2020 (Main budget + annexes):
Resources
| Name |
Format |
Description |
Link |
|
8 |
|
https://www.data.gouv.fr/api/1/datasets/r/9f6c8663-b4be-4790-87ae-3085b4aa30b1 |
|
23 |
|
https://www.data.gouv.fr/api/1/datasets/r/9f6e2d5b-5e7d-486d-868e-05e67b86f747 |
Tags
- budget-primitif
- prestations
- bp
- annexe
- cimetiere
- citoyennete-institution
- economie-emploi