Description

In investment, a distinction is made between the settlement section and the program authorization section. The settlement section aggregates payment appropriations while the PA section aggregates all PAs. The PA section is voted by mission, activity, individualisation. Individualizations include one or more APs. They trace the multi-annual programming of investments. Program authorities are the upper limit of the expenditures that can be made on investment. They are consumed by accounting and legal commitments. The rules provide for the multiannual provisional distribution of the consumption of PCs per PA and an assessment of the resources to meet it. The dataset contains, by budget (municipal or departmental), for a given fiscal year, all the amounts voted by AP. **Column name** | **Description** ---|--- Accounting year | Relevant year Budget | Type of budget (General Budget or Annex Budget) and related budget nomenclature (M14 for the municipality, M52 for the department) Budgetary Section (I/F) | Expenditures or Revenues under the Operating or Investment Section Meaning (Expenditure/Revenue) | Indicates whether it is expenditure or revenue Type of Fund - Text | This relates to the investment budget. Project Program Authorizations (major operations) or Plan Program Authorizations (recurring operations) Mission (PA) - Key | Mission refers to large multi-PA investment programs. The mission may be organic (corresponding to a city directorate) or transversal (corresponding to a theme that may concern all the directorates of the community: accessibility, climate plan, studies, etc.). The key gives the indication on the mission number. Mission (PA) - Text | Mission refers to large multi-PA investment programs. The mission may be organic (corresponding to a city directorate) or transversal (corresponding to a theme that may concern all the directorates of the community: accessibility, climate plan, studies, etc.). The text gives the wording of the mission. Mission-Activity (PA) - Key | The activity, as part of an organic mission, specifies the destination of the expense. The key gives the number of this activity Mission-Activated (AP) - Text | The activity, under part of an organic mission, specifies the destination of the expenditure. The text gives the wording of this activity Individualisation (PA) - Key | The individualisation of a programme authorisation is the act by which a programme authorisation is assigned to an investment operation defined by its purpose and cost. The arrangements for the individualisation of Programme Authorisations vary according to the type of PA (individualisation by sector for pre-project PAs, by operation for project and contract PAs, by activity and by directorate for plan PAs). Individualisation brings together one or more PAs. The multiannual monitoring of individualisation is carried out at global level and at the level of each PA attached to individualisation. Individualisation becomes the voting level for Programme Authorisations. The key corresponds to the number of the individualization concerned. Individualisation (AP) - Text | The individualisation of a programme authorisation is the act by which a programme authorisation is assigned to an investment operation defined by its purpose and cost. The arrangements for the individualisation of Programme Authorisations vary according to the type of PA (individualisation by sector for pre-project PAs, by operation for project and contract PAs, by activity and by directorate for plan PAs). Individualisation brings together one or more PAs. The multiannual monitoring of individualisation is carried out at global level and at the level of each PA attached to individualisation. Individualisation becomes the voting level for Programme Authorisations. The text corresponds to the wording of the individualisation concerned. Voted appropriations | There are two types of committed appropriations: accounting and legal commitments. The accounting commitment corresponds to a reservation of appropriations. This commitment is: provisional for all expenditure the amount of which can be estimated on 1 January of the financial year in question (contracts, agreements signed or in the process of being drawn up, etc.) or during the financial year, one-off for all other expenditure. The legal commitment establishes the obligation to pay: it corresponds to the definition in Article 29 of the Decree of 29 December 1962: Commitment is the act by which a public body creates or establishes against it an obligation from which a charge will result. It can only be taken by the qualified representative of the public body acting under its powers. It must remain within the limits of the budgetary authorizations and remain subject to the authorizations, notices or visas provided for by the laws or regulations specific to each category of public bodies. The legal commitment takes the form of a deliberation by the municipal council or an act of the executive (contract, agreement, order form, etc.). The accounting commitment precedes or is concurrent with the legal commitment.

Resources

Name	Format	Description	Link
	8		https://www.data.gouv.fr/api/1/datasets/r/cc6c757c-c6a0-4650-8a7f-41444397abe9
	23		https://www.data.gouv.fr/api/1/datasets/r/79f272e3-cd52-41aa-8e7c-63d68aa6066d

Voted Budgets - Program Authorities - 2009 - 2017 (M14-M52 City-Department)

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