Cemetery Annex Budget Administrative Account - TOURS

Description

The supplementary budget for cemeteries, an industrial and commercial public service, covers services invoiced to families, such as burials, dispersals, exhumations, pit digging and the construction of vaults, which may compete with the private sector. **_Administrative account_** The Administrative Account (AA), voted annually, shows all the movements, i.e. all the revenue and expenditure actually made by the City over a year. It must be submitted to the City Council within six months of the end of the financial year. The administrative account is formally presented in the same way as the budget to allow comparisons between forecasts and outputs. It makes it possible to monitor the management of the municipality and to detail the proportion of expenditure/revenue announced in the initial budget at the beginning of the year. In Tours, the budget is made up, in addition to the main budget, of the supplementary budgets ‘Planning operations New National Urban Renewal Programme (NPNRU)’, ‘Grand Théâtre de Tours’ and ‘Cemetery services’. These administrative accounts of these budgets are presented in specific datasets. The accounting nomenclature of the municipality’s main budget was instruction M14 until 2023, and M57 since 1 January 2024 The administrative account is presented cross-referenced by function (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 is made up of two sections: operation and investment . * **Operating expenditure** includes all current expenditure necessary for the operation of the city services, i.e. the **expenditure which is renewed each year** (staff costs, supplies, interest on debt, etc.); * The **operating revenue** includes all the resources needed to run the city’s services. These are **mainly tax revenues**. * The **investment section** retraces the operations relating to the City's heritage (acquisitions, sales, constructions, etc.). * **Investment revenue** includes various resources directly allocated to finance **investment expenditure**. A distinction is made between actual expenditure/revenue and order expenditure/revenue. Order expenditure/revenue corresponds to entries that do not involve actual receipts or disbursements (e.g. depreciation charges). Actual expenditure/revenue gives rise to movements of funds. **Major orientations, details of expenditures and revenues of the main budget and related budgets, projects of the City... ** Find all the documents on the website of the city of Tours:[](https://www.tours.fr/publications/budget-primitive-2023/) * Budget documents 2023 (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
23 https://www.data.gouv.fr/api/1/datasets/r/83d13e4d-c98f-473b-bd9d-02cd968b6939
8 https://www.data.gouv.fr/api/1/datasets/r/4ca68c50-8723-447c-ae11-0520a8b13836

Tags

  • ca
  • prestations-cimetieres
  • cimetiere
  • citoyennete-institution
  • economie-emploi
  • compte-administratif
  • budget

Topics

Categories