Description

The Administrative Account presents the results of the implementation of the budget. The dataset makes it possible to visualize on the financial year in question the amount mandated by mission (i.e. at the management level) then by Program Authorization. The same is true for revenues and thus for amounts recovered by the community, by mission, and then for each PA. **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 **Sense (Expenditure/Revenue)** | Indicates whether it is expenditure or revenue **Type of operation (R/O/I/M)** | Specifies 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 Nature - Key** | The nature specifies the type of expenditure and the key specifies the number according to the budget nomenclature (M14, M52...) referred to **Budgetary Nature - Text** | The nature specifies the type of expenditure and the text specifies its wording according to the budget nomenclature (M14, M52...) referred to **Function - Key** | The function indicates the destination of the expenditure and the key specifies the number according to the budget nomenclature (M14, M52...) referred to **Function - Text** | The function indicates the destination of the expenditure and the text specifies the wording according to the budget nomenclature (M14, M52...) referred to **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** | The 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, under part of an organic mission, specifies the destination of the expenditure. 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 **Program Authorization - Key** | Program Authorizations outline the multi-year programming of investments. They are the upper limit of the expenses that can be incurred in 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 PA section is voted by mission, activity, individualisation. Individualizations include one or more APs. The key corresponds to the number of the PA considered. **Program Authorization - text** | Program Authorizations outline the multi-year programming of investments. They are the upper limit of the expenses that can be incurred in 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 PA section is voted by mission, activity, individualisation. Individualizations include one or more APs. The text corresponds to the wording of the PA under consideration. **Managing Directorate - Key** |Managing Directorate is the Directorate responsible for appropriations in its budget. Within the Parisian community, the codification of the directorates is done by number. For example, the Directorate of Cultural Affairs is the 40000 or the Directorate of School Affairs the 80000 **Managing directorate - text** | The managing directorate is the directorate responsible for appropriations in its budget. The text gives the wording of the directorate concerned (school affairs, cultural affairs, etc.). **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
	23		https://www.data.gouv.fr/api/1/datasets/r/e5e9460b-2863-4ce6-9c8d-095b8757b685
	8		https://www.data.gouv.fr/api/1/datasets/r/de6f963a-d602-4a25-99e8-0ab9e7a7ea3c

Administrative Accounts - Program Authorities 2009 - 2017 (M14-M52 City-Department)

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