BUDGET PPAL CD76 DM2 2023

The second amendment (DM2) 2023 of the Department of Seine-Maritime, which comes after the primitive budget (BP) and the supplementary budget (BS,) was voted on 10 December 2023. This is the Department’s main budget (as opposed to ancillary budgets, see glossary in metadata, also downloadable from this site). The DM2 corrects and supplements the previous estimates of expenditure and revenue in the original budget and the supplementary budget for the year in question. To consult the expenditure and revenue actually incurred in 2023, please refer to the 2023 administrative account.

Since 1 January 2021, the Department of Seine-Maritime, which previously applied the M52 budget instructions, has been using the M57 budget reference framework.

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Additional resources

• Site collectivités-locales.gouv.fr: https://www.collectivites-locales.gouv.fr/finances-locales/le-referentiel-budgetaire-et-comptable-m57 and https://www.collectivites-locales.gouv.fr/files/Accueil/DESL/2023/PubDept_BP2023.pdf

The State portal for local authorities provides, inter alia, links to the documentation of Instruction M57 (including nomenclature) for the current year and previous years (see ‘Instruction M57: previous years’). It also offers for download (in pdf format) comparison tables between the budgets of the different departments in 2022.

• Site impots.gouv.fr: https://www.impots.gouv.fr/cll/zf1/departements/cll/zf1/accueil/flux.ex?_flowId=accueilcclloc-flow

The tax website provides access to data on the individual accounts of local authorities, including departments. Each departmental dataset offers aggregated presentations of individual accounts as well as information on tax rates, with comparisons to stratum averages.

• Site data.ofgl.fr: https://data.ofgl.fr/pages/mapping/

The local public sector financial and management data portal offers mapping visualisations of many financial aggregates and ratios (investment expenditure, subsidies received, gross savings rate, etc.) at the level of the Departments but also Regions, EPCI or municipalities, for the whole of France.

• Site data.economie.gouv.fr: https://data.economie.gouv.fr/pages/home/

The open data portal of the Ministry of Economy, Finance, and Recovery offers downloadable in csv, json and excel formats, different datasets relating to the accounts of the departments.