2019 Administrative Account (CA) of the City of Nantes

2019 administrative account of the main budget of the City of Nantes * * * The administrative account, voted annually, shows the implementation of the budget in terms of expenditure and revenue. The accounting nomenclature of the main budget of the municipality has been Instruction M14 since 1 January 1997.The budget is voted by accounting nature at chapter level. Budget chapters (example: 012 ‘staff costs’, 73 ‘taxes and taxes’, 23 assets in progress, etc.) comprise a set of accounting items covering the allocation of appropriations and the implementation of the budget. The administrative account is cross-presented by function. Each sub-function specifies the origin of a recipe or the purpose of an expenditure (example: 413 “pools”, 33 “cultural action”, etc.). In addition, it allows: * the distinction between expenditure and revenue (column D_R), * identification of the section (operation or investment) in column I_F: the operating section (F) records current operations which are regularly renewed and constitute final expenses and income (staff costs, supplies, interest on the debt, provision of services, etc.); the investment section (I) tracks the operations relating to the city’s assets (acquisitions, sales, works, etc.). These operations are often spread over several years. * the separation between actual expenditure (or revenue) and order expenditure (or revenue) (column ORDRE_O_N): budgetary expenditures (revenues) consist of actual and orderly expenditures (revenues).Order expenditure (revenue) corresponds to entries that do not involve receipts or actual disbursements. These are, for example, depreciation allowances. In contrast to order transactions, actual expenditure (revenue) gives rise to movements of funds. * * * 2019 administrative account of the main budget of the City of Nantes * * * The administrative account, voted annually, shows the implementation of the budget in terms of expenditure and revenue. The accounting nomenclature of the main budget of the municipality has been Instruction M14 since 1 January 1997. The budget is voted by accounting nature at chapter level. Budget chapters (example: 012 ‘staff costs’, 73 ‘taxes and taxes’, 23 assets in progress, etc.) comprise a set of accounting items covering the allocation of appropriations and the implementation of the budget. The administrative account is cross-presented by function. Each sub-function specifies the origin of a recipe or the purpose of an expenditure (example: 413 “pools”, 33 “cultural action”, etc.). In addition, it allows: * the distinction between expenditure and revenue (column D_R), * identification of the section (operation or investment) in column I_F: the operating section (F) records current operations which are regularly renewed and constitute final expenses and income (staff costs, supplies, interest on the debt, provision of services, etc.); the investment section (I) tracks the operations relating to the city’s assets (acquisitions, sales, works, etc.). These operations are often spread over several years. * the separation between actual expenditure (or revenue) and order expenditure (or revenue) (column ORDRE_O_N): budgetary expenditures (revenues) consist of actual and orderly expenditures (revenues). Order expenditure (revenue) corresponds to entries that do not involve receipts or actual disbursements. These are, for example, depreciation allowances. In contrast to order transactions, actual expenditure (revenue) gives rise to movements of funds. * * *