Administrative Accounts - Annexed Budgets

The Administrative Account presents the results of the execution of the budget.It therefore traces:1) The registrations or credits opened relating to each chapter and each budgetary account of the budget.2) The achievements constituted by the total issuances and cancellations of revenue titles or mandates corresponding to the relevant subdivision of the budget. and therefore the amounts consumed (in expenditure) or the amounts recovered (in revenue). The dataset contains, by budget (municipal or departmental), for a given financial year, all the amounts consumed by budgetary section (investment or operation), in expenditure or revenue and by budget allocation. The ancillary budgets, distinct from the main budget itself, but voted on by the deliberative assembly, must be established for certain specialized local services. In Paris, there are 5 Annex Budgets: Water, Sanitation, Gravedigging, Municipal Automobile Transport and Child Welfare. The latter comes under the departmental budget while the first 4 come under the municipal budget.These budgets make it possible to establish the real cost of a service and to determine precisely the price to be paid by its users alone for balance the accounts. Column name Description Accounting year Year concerned Budget Budget type (General Budget or Annex Budget) and related budget nomenclature (M14 for the municipality, M52 for the department) Budget Section (I/F) Expenditures or Revenues falling under the operating section or the investment section Direction (Expense / Revenue) Indicates whether it is expenditure or revenue Type of operation (R/O/I/M) Specifies whether this concerns real expenses (R type) or order expenses (I/O/M types). The latter do not cause any disbursement (for expenditure) or collection (for revenue) Budget Chapter - Key Indicates the chapter number concerned according to the budget nomenclature (M14, M52, etc.) referred to Budget Chapter - Text Label corresponding to the name of the relevant chapter of the budget nomenclature (M14, M52, etc.) referred to Budget Nature - Key The nature specifies the type of expenditure and the key specifies the number according to the budget nomenclature (M14, M52, etc.) targeted Budget Nature - Text The nature specifies the type of expenditure and the text specifies the wording according to the budget nomenclature (M14, M52, etc.) targeted Mandated / Titled after regulation The mandated amount of an expenditure is the amount which is the subject of a mandate produced by the authorizing officer and transmitted to the public accountant, with supporting the supporting documents necessary to allow it to be taken over by the public accountant and paid to the creditor. Concerning the titled amount, this is the amount which is the subject of the issue of a title produced by the authorizing officer then transmitted to the public accountant, with supporting documents necessary to allow the taken over by the public accountant and recovery of the expected debt. The mandated / titled after regulation. means that the mandates/titles have been taken care of and accepted by the public accountant, without rejection on his part.