CASVP — Administrative Account — Operations Section — Appendices

The Administrative Account presents the results of budget implementation. It then traces: (1) The entries or appropriations relating to each functional group and to each budget account for the operating section. (2) Achievements consisting of total issuances and cancellations of revenue titles or mandates corresponding to the relevant subdivision of the budget and thus amounts consumed (in expenditure) or amounts recovered (in revenue). The dataset shall contain, for a given year, all amounts consumed in expenditure or revenue and by budget allocation. Ancillary budgets, separate from the main budget itself, but voted by the deliberative assembly, must be drawn up for certain specialised local services at CASVP. Related budgets: DNA, EHPAD, CHRS, SSIAD. These budgets make it possible to establish the actual cost of a service and to accurately determine the price to be paid by its users alone to balance accounts **Name of column**| **Description** —|— ** Accounting year**| Year concerned **Budget**| Type of budget (General budget or Annex budget) and related budget nomenclature (M22) **Budgetary Section (F)**| Expenditures or Revenues under the Operating Section **Sense (Expenditure/Revenue)**| Indicates whether 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) **Budget Chapter — Key**| Indicates the relevant chapter number according to the budget nomenclature (M22) concerned **Budgetary Chapter — Text**| Label corresponding to the name of the relevant chapter of the budget nomenclature (M22) referred to **Budgetary nature — Key**| The nature specifies the type of expenditure and the key specifies the number according to the budget nomenclature (M22) concerned **Budgetary nature — Text**| The nature specifies the type of expenditure and the text specifies its wording according to the budget nomenclature (M22) concerned **Mandated/Titled after regulation.**| The authorised amount of an expenditure is the amount which is the subject of a mandate produced by the authorising officer and forwarded to the public accounting officer, supported by the supporting documents necessary 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.