In investment, we distinguish between the settlement section and the program authorization section. The settlement section groups payment credits while the AP section groups all APs. The AP section is voted by mission, activity, individualization. Individualizations group together one or more APs. They trace the multi-annual programming of investments. The program authorizations constitute the upper limit of the expenditures which can be engaged in investment. They are consumed by accounting and legal commitments. The regulations provide for the multi-annual forecast distribution of CP consumption by PA as well as an assessment of the resources to deal with it.The data set contains, by budget (municipal or departmental), for a fiscal year given, all amounts voted by AP. Column name Description Fiscal year Year concerned Budget Type of budget (General Budget or Annex Budget) and related budget nomenclature (M14 for the municipality, M52 for the department) Budget Section (I/F) Expenditure or Revenue under the operating section or the investment section Meaning (Expenditure / Revenue) Indicates whether it is expenditure or revenue Fund Type - Text This relates to the investment budget. Project Program Authorizations (major operations) or Plan Program Authorizations (recurring operations) Mission (AP) - Key The mission refers to large investment programs involving several PAs. The mission can be organic (correspond to a direction of the City) or transversal (correspond to a theme which can concern all the directions of the community: accessibility, Climate Plan, studies...). The key gives the indication of the mission number. Mission (AP) - Text The mission refers to major programs of investment involving several PAs. The mission can be organic (correspond to a direction of the City) or transversal (correspond to a theme which can concern all the directions of the community: accessibility, Climate Plan, studies...). The text gives the wording of the mission. Mission-Activity (AP) - Key The activity, as part of an organic mission, specifies the destination of the expenditure. The key gives the number of this activity Mission-Activity (AP) - Text The activity, as part of an organic mission, specifies the destination of the expenditure. The text gives the wording for this activity Individualization (AP) - Key The individualization of a program authorization is the act by which a program authorization is assigned to an investment operation defined by its purpose and by its cost. The terms and conditions for the individualization of Program Authorizations vary according to the type of PA (individualization by sector for pre-project PAs, by operation for project and contract PAs, by activity and by department for plan PAs). ). Individualization groups together one or more APs. The multi-year monitoring of individualization is carried out at the global level and at the level of each AP attached to the individualization. Individualization becomes the voting level of Program Authorizations. The key corresponds to the number of the individualization concerned. Individualization (AP) - Text The individualization of a program authorization is the act by which a program authorization is assigned to an investment operation defined by its purpose and its cost. The terms and conditions for the individualization of Program Authorizations vary according to the type of PA (individualization by sector for pre-project PAs, by operation for project and contract PAs, by activity and by department for plan PAs). ). Individualization groups together one or more APs. The multi-year monitoring of individualization is carried out at the global level and at the level of each AP attached to the individualization. Individualization becomes the voting level of Program Authorizations. The text corresponds to the wording of the individualisation concerned. Voted appropriations (eng) There are 2 types of committed appropriations: accounting commitments and legal commitments. The accounting commitment corresponds to a reservation of credits. This commitment is: provisional for all expenses the amount of which can be estimated on 1 January of the financial year in question (contracts, agreements signed or being drawn up, etc.) or during the financial year, one-off for all others expenses. The legal commitment establishes the obligation to pay: it corresponds to the definition of article 29 of the Decree of December 29, 1962: "The commitment is the act by which a public body creates or establishes against it an obligation which will result in a charge. It can only be taken by the qualified representative of the public body acting under its powers. It must remain within the limits of budgetary authorizations and remain subject to the authorizations, opinions or approvals provided for by the laws or regulations specific to each category of public bodies. The legal commitment results in a deliberation of the municipal council or an act of the executive (market, agreement, purchase order, etc.). The accounting commitment precedes the legal commitment or is concomitant with it.
