Administrative Accounts - Special District States
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 budget account in 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.
**Column name** | **Description**
---|---
**Accounting year** | Relevant year
**Rounding** | -
**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
**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
**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/cf9d1846-a24e-478f-9f58-73774a54433b |
|
23 |
|
https://www.data.gouv.fr/api/1/datasets/r/d8411970-08e6-41ce-a8bd-565ba2cfbca5 |
Tags
- dfa
- administration-et-finances-publiques
- compte-administratif
- budget