Administrative Accounts - Budgets Appendices
Description
The Administrative Account presents the results of the implementation of the budget.
It therefore traces:
(1) The entries or appropriations relating to each chapter and account in the budget of the budget.
2) The 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 contains, by budget (municipal or departmental), for a given year, all the amounts consumed by budget section (investment or operation), by 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. In Paris, there are five budget annexes: Water, Sanitation, Fossoyage, Municpaux Automobile Transport and Child Welfare. The latter is part of the departmental budget while the first 4 are part of the municipal budget.
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 the accounts.
**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 Chapter - Key** | Indicates the chapter number concerned according to the budget nomenclature (M14, M52...) referred to
**Budgetary Chapter - Text** | Wording corresponding to the name of the relevant chapter of the budget nomenclature (M14, M52...) referred to
**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
**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/2bc90487-6f42-42be-90f5-a7bafeb4764b |
|
8 |
|
https://www.data.gouv.fr/api/1/datasets/r/8ff26aed-eaf0-404d-bfbb-0f6b3bebbedd |
Tags
- dfa
- administration-et-finances-publiques
- compte-administratif
- budget