Administrative Accounts — Program Authorities 2009-2017 (M14-M52 City-Department)

The Administrative Account presents the results of budget implementation. The dataset shows the amount mandated per mission (i.e. at the management level) and then by Program Authorisation. The same applies to revenue and thus to the amounts recovered by the community, by mission, and then for each PA. **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) **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...) **Function — Key** | The function indicates the destination of the expenditure and the key specifies the number according to the budget nomenclature (M14, M52...) **Function — Text** | The function indicates the destination of the expenditure and the text specifies its wording according to the budget nomenclature (M14, M52...) referred to **Mission (PA) — Key** | The mission refers to large investment programs with several PAs. The mission can be organic (corresponding to a direction of the City) or transverse (corresponding to a theme that may concern all the directions of the community: accessibility, Climate Plan, studies...). The key gives the indication on the mission number. **Mission (PA) — Text** | The Mission refers to large investment programs with several PAs. The mission can be organic (corresponding to a direction of the City) or transverse (corresponding to a theme that may concern all the directions of the community: accessibility, Climate Plan, studies...). The text gives the text of the mission. **Mission-Activity (PA) — Key** | The activity, subpart of an organic mission, specifies the destination of the expenditure. The key gives the number of this activity **Mission-Activated (PA) — Text** | The activity, subpart of an organic mission, specifies the destination of the expenditure. The text gives the wording of this activity ** Program authorisation — key** | The Program Authorities trace the multi-year programming of investments. They are the upper limit of the expenditure that can be incurred on investment. They are consumed by accounting and legal commitments. The regulations provide for the multi-annual forecasting of the consumption of CPs by PA and an assessment of the resources to address them. The PA section is voted by mission, activity, individualisation. Individualisations include one or more APs. The key corresponds to the PA number in question. ** Programme authorisation — text** | The Program Authorisations retrace the multi-year programming of investments. They are the upper limit of the expenditure that can be incurred on investment. They are consumed by accounting and legal commitments. The regulations provide for the multi-annual forecasting of the consumption of CPs by PA and an assessment of the resources to address them. The PA section is voted by mission, activity, individualisation. Individualisations include one or more APs. The text corresponds to the wording of the PA in question. **Manager Directorate — Key** | Managing directorate is the directorate that covers appropriation entries in its budget. Within the Parisian community, the codification of the directorates is done by number. For example, the Directorate of Cultural Affairs is the 40000 or the Directorate of School Affairs the 80000 **Manager Directorate — Text** | The managing directorate is the directorate that covers the appropriations entered in its budget. The text gives the wording of the directorate concerned (school cases, cultural affairs...) **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.