Early Budget (BP) 2020 of the City of Nantes

Early 2020 budget of the main budget of the City of Nantes * * * * 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 municipality’s main budget has been Instruction M57 since 1 January 2020. The budget shall be voted accounting by nature at chapter level. Budget chapters (example: 012 “staff expenses”, 73 “taxes and taxes”, 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: 413 “pools”, 33 “cultural action”, etc.). 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) traces the operations relating to the City’s heritage (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. * * * *南特市2020年度市级总预算初案 年度表决通过的初始预算为当年度收支预测方案，其必须保持收支平衡，并构成预算执行的法定依据。自2020年1月1日起，本市市级总预算所采用的会计核算命名规范遵循M57号指令（Instruction M57）。 预算将按照会计科目性质，以章节为单位完成表决程序。 预算章节（示例：012号「人员经费」、73号「各类税费」、23号「在建工程」等）涵盖一系列用于核算拨款分配与预算执行的会计科目。初始预算将按职能维度进行交叉列报。 各子职能项明确列明收入来源或支出去向（示例：413号「泳池项目」、33号「文化活动」等）。 此外，该预算体系可实现以下功能： * 区分支出与收入（对应D_R列）； * 通过I_F列标识预算所属类别（运营类或投资类）：其中运营类（F）核算定期循环发生的当期交易，即最终收支项（含人员成本、物资采购、债务利息、服务费用等）；投资类（I）则用于核算本市市政资产相关的交易（包括资产购置、处置、工程建设等），此类交易通常跨多个年度完成； * 区分实际收支与权责收支（对应ORDRE_O_N列）：预算收支由实际收支与权责收支共同构成。权责收支指未涉及资金实际收付的会计分录，例如折旧备抵项。与权责交易不同，实际收支会引发资金的实际流动。