Administrative Accounts — Appendices Budgets

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Dataset information

Country of origin
Updated
2019.11.28 18:13
Created
2017.07.02
Available languages
French
Keywords
compte-administratif, budget, dfa, administration-et-finances-publiques
Quality scoring
155

Dataset description

The Administrative Account presents the results of budget implementation. It then traces: (1) Appropriations or appropriations relating to each section and account of the budget of the budget. (2) Achievements consisting of total issuances and cancellations of revenue titles or mandates corresponding to the relevant subdivision of the budget, and thus amounts consumed (in expenditure) or amounts recovered (in revenue). The dataset contains, by budget (municipal or departmental), for a given year, all amounts consumed by budget section (investment or operation), expenditure or revenue and budget allocation. Ancillary 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 5 budgets Appendices: Water, Sanitation, Fossoyage, Transport Automobiles municaux and Social Care. The latter falls within the departmental budget, while the first four fall under the municipal budget. These budgets make it possible to establish the actual cost of a service and to accurately determine the price to be paid by its users alone to balance accounts. **Name of column** | **Description** —|— ** Accounting year** | Year concerned **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)** | Expenditure or Revenue under the Operating Section or Investment Section **Sense (Expenditure/Revenue)** | Indicate if it is expenditure or revenue **Type of operation (R/O/I/M)** | Specifies whether this relates to actual expenditure (type R) or order expenditure (type I/O/M). The latter do not cause any disbursement (for expenditure) or collection (for revenue) **Budget Chapter — Key** | Indicates the relevant chapter number according to the budget nomenclature (M14, M52...) referred to **Budgetary Chapter — Text** | Label corresponding to the name of the relevant chapter of the budget nomenclature (M14, M52...) referred to **Budgetary nature — Key** | Nature specifies the type of expenditure and the key specifies the number according to the budget nomenclature (M14, M52...) **Budgetary nature — Text** | The nature specifies the type of expenditure and the text specifies its wording according to the budget nomenclature (M14, M52...) **Mandated/Titled after regulation.** | The authorised amount of an expenditure is the amount that is the subject of a mandate produced by the authorising officer and forwarded to the public accounting officer, supported by the necessary supporting documents to enable the public accounting officer to be taken over and paid to the creditor. As regards the amount titrated, this is the amount which is the subject of the issue of a security produced by the authorising officer and then forwarded to the public accounting officer, supported by the supporting documents necessary to enable the public accounting officer to be taken over and recover the expected amount receivable. The mandate/titled after regulation means that the mandates/titles have been taken over and accepted by the public accountant, without rejection on his part.
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