2021 primitive budget (BP) of the CCAS of the City of Nantes

2021 primary budget of the Centre Communal d’Action Sociale (CCAS) of the City of Nantes * * * The original budget, voted annually, is the forecast of expenditure and revenue for the year. It is necessarily balanced and constitutes authorisation for execution. The accounting nomenclature of the main budget of the CCAS is Instruction M14 adapted to the CCAS of municipalities with more than 3500 inhabitants since 1 January 1997. The budget is voted by accounting nature at chapter level. Budget chapters (example: 012 ‘staff costs’, 656 ‘aid’, 6574 ‘grants’, etc.) comprise a set of accounting items for the allocation of appropriations and the implementation of the budget. The original budget is cross-presented by function (example: 0 “CASC General Services”, 5 “Social Interventions”, 6 “Family”). Each sub-function specifies the origin of a recipe or the purpose of an expenditure. 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 revenue (staff costs, supplies, services, etc.); the Investment Section (I) records the operations relating to the assets of the CCAS (acquisitions and disposals, 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. * * *