Administrative account (CA) 2020 of the City of Nantes

Administrative account 2020 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 for the main budget of the municipality has been instruction M14 since 1 January 1997. The budget is voted by its accounting nature at chapter level. Budget chapters (e.g.: 012 “staff costs”, 73 “taxes”, 23 assets in progress, etc.) comprise a set of accounting articles for 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 revenue or the destination of an expenditure (example: 413 “swimming pools”, 33 “cultural action”, etc.). It also makes it possible to: * 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 which are regularly renewed and constitute expenditure and income of a definitive nature (staff costs, supplies, interest on debt, provision of services, etc.); The investment section (I) records the transactions 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 expenditure (or revenue) of order (column ORDRE_O_N): Budget expenditure (revenue) consists of actual expenditure (revenue) and expenditure (revenue). Routine expenditure (revenue) corresponds to entries involving neither collection nor actual disbursement. These are, for example, depreciation and amortisation charges. Unlike transactions, actual expenditure (revenue) gives rise to movements of funds. * * *