The Administrative Account presents the results of the execution of the budget.It therefore retraces:1) The entries or credits opened relating to each chapter and each account of the budget of the budget.2) Achievements made up of the total of issues and cancellations of receipts or mandates corresponding to the relevant subdivision of the budget. and therefore the amounts consumed (expenditure) or the amounts collected (income). The data set contains, by budget (municipal or departmental), for a given financial year, all the amounts consumed by budget section (investment or operation), in expenditure or revenue and by budget allocation. Additional budgets, separate from the main budget proper, but voted by the deliberative assembly, must be established for certain specialized local services. In Paris, there are 5 Additional Budgets: Water, Sanitation, Ditching, Municipal Automobile Transport and Social Assistance for Children. 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 accounts. Column name Description Fiscal year Relevant year Budget Type of budget (General Budget or Annex Budget) and related budget nomenclature (M14 for the municipality, M52 for the department) Budgetary Section (I/F) Expenditures or Revenues under the operating section or the investment section Direction (Expense / Revenue) Indicates whether it is expense or revenue Type of operation (R/O/I/M) Specifies whether this relates to real expenses (R type) or order expenses (I/O/M types). The latter do not cause any disbursement (for expenditure) or receipt (for revenue) Budget Chapter - Key Indicates the chapter number concerned according to the budget nomenclature (M14, M52, etc.) targeted Budgetary Chapter - Text Description corresponding to the name of the relevant chapter of the budget nomenclature (M14, M52, etc.) targeted 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 reg. The authorized 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 the public accountant to take over and pay the creditor. With regard to 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 the support of the supporting documents necessary to allow the taken over by the public accountant and the recovery of the expected debt. The mandated / titled after reg. means that the mandates / titles have been taken care of and accepted by the public accountant, without rejection on his part.
