Departmental accounts (nomenclature M52)

Description

Detail of nomenclature M52 relating to the budgetary and accounting instruction of the departments. * * * Public accounting follows the principles laid down in the general accounting plan applicable to the private sector: accruals accounting, in double part (correspondence between resources and their uses). For both expenditure and revenue, it distinguishes the operating operations (income and expenses) of the organisation from its investment operations (asset transactions). Different accounts are applicable to the local public sector according to the type of local authorities (municipalities, departments, regions) and according to the nature of the activity carried out (administrative public service or industrial and commercial public service). These different types of accounts can be broken down by accounting instructions:M14 for municipalities, M52 for departments, M71 for regions, M4 for industrial and commercial services, M22 for ESMS, M31 for OPH etc. The budget of the Hauts-de-Seine department is voted on by function, which allows an accounting analysis by theme: Security, Education, Culture, Social Life, Youth, Sports and Leisure, Medical and Social Prevention, Social Action, Networks and Infrastructure, Planning and Environment, Transport, Economic Development and General Services. This dataset presents in detail the chapters and functional headings of a departmental budget according to the M52 accounting nomenclature. **Special comments** This functional nomenclature, inspired by a nomenclature used by INSEE, includes 10 functions subdivided into 40 sub-functions. **Related data** collectivites-locales.gouv.fr [M52 - Departmental Accounting](http://www.collectivites-locales.gouv.fr/comptabilite-des-departements-m52-0) vie-publique.fr [Accounting by local and regional authorities](http://www.vie-publique.fr/decouverte-institutions/finances-publiques/deepening/comptabilite-collectivites-territoriales.html)

Resources

Name Format Description Link
8 https://www.data.gouv.fr/fr/datasets/r/c1d29bbf-8c99-4691-b743-a1923bb25f3d
23 https://www.data.gouv.fr/fr/datasets/r/b1199891-36a3-4b9f-993c-c8a9198f9eb6

Tags

  • rubriques
  • comptabilite
  • articles
  • chapitres
  • m52
  • fonctions
  • nomenclatures
  • finances

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