Presentation of the 2019 budget (Primitive Budget) of the Centre-Val de Loire Region by function and type of expenditure and revenue, in accordance with the budgetary and accounting instruction M71.
The regional accounts plan is structured around eight classes of accounts containing the usual accounting aggregates: fixed assets, expenses, income...
* Class 1 — Capital accounts
* Class 2- Capital assets accounts
* Class 3- Inventory and outstanding accounts
* Class 4- Third Party Accounts
* Class 5 — Financial accounts
* Class 6- Expense accounts
* Class 7- Product accounts
* Class 8- Special accounts
Brochure presenting budget instruction M71:
[https://www.collectivites-locales.gouv.fr/files/fi...](https://www.collectivites-locales.gouv.fr/files/files/finances_locales/m71/M71_2018/m71_2018_plaquette.pdf)
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