Administrative Account (CA) 2012 of the City of Nantes

2012 administrative account of the main budget of the City of Nantes * * * The administrative account, voted annually, records 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 expenses”, 73 “taxes and taxes”, 23 assets in progress, etc.) include a set of accounting articles on which appropriations are allocated and budget implementation. The administrative account is cross-submitted by function. Each sub-function specifies the origin of a recipe or the destination 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 transactions that are regularly renewed and constitute final expenses and income (staff expenses, supplies, interest on debt, provision of services, etc.); the investment section (I) retraces the operations relating to the City’s assets (acquisitions, sales, works,...). These operations are often spread over several years. * separation between actual and serial expenditure (or revenue) (column ORDRE_O_N): budgetary expenditures (revenues) consist of actual expenditures (revenues) and general expenditures (revenues). The order expenditure (revenue) corresponds to records not involving collection or actual disbursement. These are, for example, allowances for depreciation. Unlike order transactions, actual expenditure (revenue) gives rise to movements of funds. * * *