Administrative Account (CA) 2020 of the City of Nantes

Administrative account 2020 of the main budget of the City of Nantes * * * * The administrative account, voted annually, shows the implementation of the budget in terms of expenditure and revenue. The accounting nomenclature of the municipality’s main budget has been Instruction M14 since 1 January 1997. 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 administrative account 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. * * * *Administrative account 2020 of the main budget of the City of Nantes * * * * The administrative account, voted annually, shows the implementation of the budget in terms of expenditure and revenue. The accounting nomenclature of the municipality’s main budget has been Instruction M14 since 1 January 1997. 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 administrative account 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（City of Nantes）总预算2020年度行政账户（Administrative account） * * * * 年度表决通过的行政账户，展示了预算在支出与收入维度的执行情况。该市总预算自1997年1月1日起，采用M14指令（Instruction M14）规定的会计核算口径。预算按科目层级以性质分类进行会计表决。预算科目（示例：012「人员经费」、73「税费」、23「在建资产」等）涵盖了一组用于核算拨款分配与预算执行的会计项目。行政账户按职能进行交叉列报。各子职能项明确了收入的来源或支出的去向（示例：413「公共泳池」、33「文化活动」等）。此外，该账户可实现以下功能： * 区分支出与收入（对应列D_R）； * 通过列I_F识别所属板块（运营板块（Operating Section）或投资板块（Investment Section））：运营板块（F）记录定期更新的经常性交易，即最终性收支（包括人员成本、物资耗材、债务利息、服务费用等）；投资板块（I）则追踪与该市遗产资产相关的各类交易（包括资产收购、处置、工程建设等），此类交易通常会跨越多个年度。 * 通过列ORDRE_O_N区分实际发生的收支与指令性收支：预算收支由实际发生的收支与指令性收支构成。指令性收支指不涉及实际资金收付的会计分录，例如折旧准备金。与指令性交易不同，实际发生的收支会产生资金的实际流动。 * * * * 南特市总预算2020年度行政账户 * * * * 年度表决通过的行政账户，展示了预算在支出与收入维度的执行情况。该市总预算自1997年1月1日起，采用M14指令（Instruction M14）规定的会计核算口径。预算按科目层级以性质分类进行会计表决。预算科目（示例：012「人员经费」、73「税费」、23「在建资产」等）涵盖了一组用于核算拨款分配与预算执行的会计项目。 行政账户按职能进行交叉列报。各子职能项明确了收入的来源或支出的去向（示例：413「公共泳池」、33「文化活动」等）。此外，该账户可实现以下功能： * 区分支出与收入（对应列D_R）； * 通过列I_F识别所属板块（运营板块（Operating Section）或投资板块（Investment Section））：运营板块（F）记录定期更新的经常性交易，即最终性收支（包括人员成本、物资耗材、债务利息、服务费用等）；投资板块（I）则追踪与该市遗产资产相关的各类交易（包括资产收购、处置、工程建设等），此类交易通常会跨越多个年度。 * 通过列ORDRE_O_N区分实际发生的收支与指令性收支：预算收支由实际发生的收支与指令性收支构成。指令性收支指不涉及实际资金收付的会计分录，例如折旧准备金。与指令性交易不同，实际发生的收支会产生资金的实际流动。 * * * *