CASVP - Administrative Account - Operations Section - Supplementary Budgets

Description

The Administrative Account presents the results of the implementation of the budget. It therefore traces: (1) Entries or appropriations pertaining to each functional group and budget account for the operations section. 2) Outputs constituted by the total issuances and cancellations of revenue titles or mandates corresponding to the relevant subdivision of the budget and thus the amounts consumed (in expenditure) or the amounts recovered (in revenue). The dataset shall contain, for a given financial year, all amounts consumed as expenditure or revenue and by budget allocation. The supplementary budgets, separate from the main budget itself, but voted by the deliberative assembly, must be drawn up for certain specialised local services at CASVP. Related budgets: DNA, EHPAD, CHRS, SSIAD. These budgets make it possible to establish the real cost of a service and to determine precisely the price to be paid by its users alone to balance accounts. **Column name**| **Description** ---|--- **Accounting year**|Relevant year **Budget**| Type of budget (General Budget or Annex Budget) and related budget nomenclature (M22) **Budgetary Section (F)**|Expenditures or Revenues under the Operating Section **Sense (Expenditure/Revenue)**| Indicates whether it is expenditure or revenue **Type of transaction (R/O/I/M)**|Specify whether it is an actual expenditure (type R) or a sequential expenditure (type I/O/M). The latter do not cause any disbursement (for expenditure) or collection (for revenue) **Budgetary Chapter - Key**| Indicates the relevant chapter number according to the budget nomenclature (M22) referred to **Budgetary Chapter - Text**| Wording corresponding to the name of the relevant chapter of the budget nomenclature (M22) referred to **Budgetary Nature - Key**| The nature specifies the type of expenditure and the key specifies the number according to the budget nomenclature (M22) referred to **Budgetary Nature - Text**| The nature specifies the type of expenditure and the text specifies its wording according to the budget nomenclature (M22) referred to **Mandate / Titled after regulation.**| The authorised amount of an expenditure is the amount which is the subject of a mandate produced by the authorising officer and sent to the public accounting officer, supported by the supporting documents necessary to enable the public accounting officer to assume responsibility for it and pay it to the creditor. As regards the titled amount, this is the amount which is the subject of the issue of a title produced by the authorising officer and then sent to the public accounting officer, supported by the supporting documents necessary to enable the public accounting officer to assume responsibility for and recover the expected amount receivable. The mandate / titled after regulation. means that the mandates / titles have been taken care of and accepted by the public accountant, without rejection on his part.

Resources

Name Format Description Link
8 https://www.data.gouv.fr/api/1/datasets/r/91691ad3-75b3-42b4-b8e8-bc67884ab339
23 https://www.data.gouv.fr/api/1/datasets/r/1ac51ce6-35f2-4f61-ae9d-ebddc8c0b74a

Tags

  • casvp
  • budgets-annexes
  • administration-et-finances-publiques
  • compte-administratif

Topics

Categories