## Primitive budget (BP) of the main and ancillary budgets of the Isère Department.
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Voted annually by departmental advisers, it is the act of forecasting and authorising the execution of expenditure and revenue for the year observed.
The Department of Isère uses several accounting nomenclatures (M52, M4) whose full description is available on the website: [collectivite-locales.gouv.fr](https://www.collectivites-locales.gouv.fr/finances-locales/linstruction-m52-comptabilite-des-departements)
On 31/12/2021, the “Transier” budget was closed due to the transfer of responsibility for transport to the Auvergne Rhône Alpes region.
To access publications with the main features of the budget, do not hesitate to consult the “budget” page of [isere.fr](https://www.isere.fr/budget)
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