The expenses and revenues of each borough council (revenues and expenses which correspond to the local facilities which they manage or which are made available to them for the exercise of their attributions) are detailed in a document called "special district report" which is appended to the budget of the City of Paris (article L. 2511-37 of the CGCT).The law of February 27, 2002 also opened up to the special report each arrondissement has an investment section (article L. 2511-16 paragraph 5 of the CGCT). To the exclusion of any other revenue (the boroughs do not have the capacity to levy taxes), the operating revenue of the borough councils has until now consisted of a single allocation, called a global allocation. The law of February 27, 2002, by modifying the title of the global grant which becomes the "local management" grant, also created a new operating grant for the borough councils, namely the “local animation” allocation (modified article L. 2511-38 of the CGCT). The purpose of the local management allocation (formerly global allocation) is therefore to enable the boroughs to meet the needs of the local facilities for which they are responsible.The law on local democracy also created a new local coordination allocation.The data set contains, for a given financial year, all the amounts voted by budget allocation. Column name Description Fiscal year Year concerned District - Budgetary Section (I/F) Expenditure or Revenue under the operating section or the investment section Meaning (Expenditure / Revenue) Indicates whether it is expenditure or revenue Type of operation (R/O/I/M) Specifies whether this is actual expenditure (R type) or order expenditure (I/O/M types). The latter do not cause any disbursement (for expenditure) or receipt (for revenue) Type of Vote It may be the Primitive Budget (BP) which is annual or an infra-annual budget decision (Additional Budget or Amending Decision) Budget Chapter - Key Indicates the number of chapter concerned according to the budget nomenclature (M14, M52, etc.) referred Budget Chapter - Text Caption corresponding to the name of the chapter concerned of the budget nomenclature (M14, M52…) targeted Budget Nature - Key The nature specifies the type of expenditure and the key specifies the number according to the budget nomenclature (M14, M52…) targeted Budget type - Text The type specifies the type of expenditure and the text specifies the description according to the budget nomenclature (M14, M52…) targeted Function - Key The function indicates the destination of the expense and the key specifies the number according to the budget nomenclature (M14, M52…) targeted Function - Text The function indicates the destination of the expenditure and the text specifies the description according to the budget nomenclature (M14, M52…) targeted Voted appropriations (pmt) Payment appropriations constitute the upper limit of expenditure that can be mandated during the year for the coverage of the commitments contracted within the framework of the corresponding Program Authorizations.
