The budgetary and accounting instruction M57 is a legal framework that governs the financial management rules of the local authorities. More information on https://www.collectivites-locales.gouv.fr/finances-locales/le-referentiel-budgetaire-et-comptable-m57 The attached datasets come from data.gouv.fr. These datasets were published on the initiative and under the responsibility of Benjamin B. Published on May 10, 2022 and updated on February 7, 2023 https://www.data.gouv.fr/fr/datasets/instruction-budgetaire-et-comptable-m57-m52-et-m14-500hab-au-1er-janvier-2022-plan-des-comptes-developpe-maj-06-02-2023/
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