Administrative account of the budget Annex NPNRU – TOURS

The NPNRU (New National Urban Renewal Programme) annex budget was created at the municipal council on 29 March 2021, following the signing of the ANRU agreement on 24 March 2020. The implementation of this programme concerns, in the territory of the City of Tours, the districts of Sanitas and Maryse Bastié. The City of Tours has become the contracting authority for this urban renewal program, which contains five direct-to-house development operations. Therefore, the implementation of these operations necessitated the creation of a dedicated annex budget. The planning operations identified in the attached budget concern the following sectors: * Hallebardier, * Marie Curie, * Rotunda, * Claude Bernard, * Saint Paul. The administrative account (CA), voted annually, traces all the movements, i.e. all the revenues and expenses actually made by the City over a year. It must be submitted to City Council within six months of the end of the fiscal year. The administrative account is formally presented in the same way as the budget to allow comparisons between forecasts and outputs. It makes it possible to control the management of the municipality, and to detail how much the expenditure/revenue announced in the original budget at the beginning of the year was realised. In Tours, the budget is composed, in addition to the main budget, of the ancillary budgets “New National Urban Renewal Program (NPNRU) development operations”, “Grand Théâtre de Tours”, and “Cmeteries services”. These administrative accounts of these budgets are presented in specific datasets. The accounting nomenclature of the municipality’s main budget was instruction M14 until 2023, and the M57 since 1 January 2024 The administrative account is cross-presented by function (e.g. Function 3 Culture, Function 4 Sport and Youth..). Each sub-function specifies the origin of a revenue or the destination of an expenditure (example: 33 “cultural action”, etc.). The budget consists of two sections: operation and investment. * **operating expenses** include all current expenses necessary for the operation of city services, i.e. **expenditures that are renewed each year** (staff expenses, supplies, interest on debt, etc.); * The **operating revenue** includes all the resources required for the operation of the city’s services. These are **mainly tax revenues**. * The **investment section** traces the operations relating to the City’s heritage (acquisitions, sales, construction, etc.). * The **investment revenue** brings together different resources directly allocated to the financing of **investment expenditure**. There is a distinction between actual expenditure/revenue and order expenditure/revenue. The order expenditure/revenue refers to entries that do not involve receipts or actual disbursements (e.g. amortisation allocations). Actual expenditures/revenues give rise to movements of funds. **Broad orientations, details of expenditure and revenue from the main budget and related budgets, City projects...** Find all the documents on the website of the city of Tours:(https://www.tours.fr/publications/budget-primitif-2023/) * 2023 budget documents (Main budget + annexes): ‘https://www.tours.fr/publications/budget-primitif-2023/’ * 2022 budget documents (Main budget + annexes): <HTTPS://WWW.TOURS.FR/PUBLICATIONS/DOCUMENTS-BUDGETAIRES-2022/> * 2021 budget documents (Main budget + annexes): <HTTPS://WWW.TOURS.FR/PUBLICATIONS/DOCUMENTS-BUDGETAIRES-2021/> * Budget documents 2020 (Main budget + annexes): <HTTPS://WWW.TOURS.FR/PUBLICATIONS/DOCUMENTS-BUDGETAIRES-2020/>