Early Budget (BP) 2022 of Nantes Métropole

Early 2022 budget of the main budget of Nantes Métropole * * * * The original budget, voted annually, is the forecast of expenditure and revenue for the year. It is necessarily balanced and constitutes authorisation for execution. The accounting nomenclature of the main budget of the Metropolis is instruction M57 since 1 January 2016. The budget shall be voted accounting by nature at chapter level. Budget chapters (example: 012 “staff expenses”, 23 assets in progress, etc.) group together a set of accounting items covering the allocation of appropriations and the implementation of the budget. The original budget is cross-presented by function. Each sub-function specifies the origin of a revenue or the destination of an expenditure (example: 020 “General administration of the community”). 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) retraces the operations relating to the heritage of the Metropolis (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. * * * *南特都会区2022年度总预算初始预算 * * * * 年度表决通过的初始预算为当年度的支出与收入预测，其必然保持收支平衡，并构成预算执行的法定依据。 自2016年1月1日起，该都会区总预算采用M57号会计规程（instruction M57）进行编码管理。预算需按会计性质在章节层级完成表决。预算章节（例如：012号「人员开支」、23号「在建工程」等）整合了一系列涵盖拨款分配与预算执行的会计科目。 初始预算按职能维度进行交叉列报，各子职能项明确了收入来源或支出去向（例如：020号「社区总行政事务」）。 此外，该预算体系可实现以下分类： * 区分支出与收入（对应D_R列）； * 通过I_F列标识预算板块（运营类或投资类）：其中运营板块（F）记录定期循环发生的当期交易，即最终收支项（含人员成本、物料采购、债务利息、服务支出等）；投资板块（I）则追溯与都会区资产相关的交易（含资产购置、处置、工程建设等），此类交易通常跨多个年度完成； * 区分实际收支与指令性收支（对应ORDRE_O_N列）：预算收支由实际收支与指令性收支构成。指令性收支指不涉及资金实际收付的会计分录，例如折旧准备金。与指令性交易不同，实际收支会引发资金的实际流动。 * * * *