Administrative Account (CA) 2020 of the City of Nantes

Administrative account 2020 of the main budget of the City of Nantes * * * * The administrative account, voted annually, shows the implementation of the budget in terms of expenditure and revenue. The accounting nomenclature of the municipality’s main budget has been Instruction M14 since 1 January 1997. The budget shall be voted accounting by nature at chapter level.Budget chapters (example: 012 “staff expenses”, 73 “taxes and taxes”, 23 assets in progress, etc.) group together a set of accounting items covering the allocation of appropriations and the implementation of the budget. The administrative account is cross-presented by function. Each sub-function specifies the origin of a revenue or the destination of an expenditure (example: 413 “pools”, 33 “cultural action”, etc.). In addition, it allows: * the distinction between expenditure and revenue (column D_R), * the identification of the section (functioning or investment) in column I_F: the Operating Section (F) records current transactions that are regularly renewed and constitute final expenses and income (staff costs, supplies, interest on debt, services, etc.);the Investment Section (I) traces the operations relating to the City’s heritage (acquisitions, sales, works,...). These operations are often spread over several years. * the separation between actual expenditure (or revenue) and expenditure (or revenue) of order (column ORDRE_O_N): budgetary expenditures (revenues) consist of actual expenditures (revenues) and sequential expenditures (revenues). The order expenditure (revenue) corresponds to entries that do not involve receipts or actual disbursements.These include, for example, depreciation allowances. In contrast to order transactions, actual expenditure (revenue) gives rise to movements of funds. * * * *Administrative account 2020 of the main budget of the City of Nantes * * * * The administrative account, voted annually, shows the implementation of the budget in terms of expenditure and revenue. The accounting nomenclature of the municipality’s main budget has been Instruction M14 since 1 January 1997. The budget shall be voted accounting by nature at chapter level.Budget chapters (example: 012 “staff expenses”, 73 “taxes and taxes”, 23 assets in progress, etc.) group together a set of accounting items covering the allocation of appropriations and the implementation of the budget. The administrative account is cross-presented by function. Each sub-function specifies the origin of a revenue or the destination of an expenditure (example: 413 “pools”, 33 “cultural action”, etc.). In addition, it allows: * the distinction between expenditure and revenue (column D_R), * the identification of the section (functioning or investment) in column I_F:the Operating Section (F) records current transactions that are regularly renewed and constitute final expenses and income (staff costs, supplies, interest on debt, services, etc.); the Investment Section (I) traces the operations relating to the City’s heritage (acquisitions, sales, works,...). These operations are often spread over several years. * the separation between actual expenditure (or revenue) and expenditure (or revenue) of order (column ORDRE_O_N): budgetary expenditures (revenues) consist of actual expenditures (revenues) and sequential expenditures (revenues).The order expenditure (revenue) corresponds to entries that do not involve receipts or actual disbursements. These include, for example, depreciation allowances. In contrast to order transactions, actual expenditure (revenue) gives rise to movements of funds. * * * *