Budgetary and accounting instruction M57, M52 and M14 + 500hab on 1 January 2022 — Plan of Accounts developed — by 06/02/2023

Origin of the data: M57: * https://www.collectivites-locales.gouv.fr/finances-locales/le-referentiel-budgetaire-et-comptable-m57 * https://www.collectivites-locales.gouv.fr/files/Finances%20locales/1.%20pr%C3%A9parer%20et%20ex%C3%A9cuter%20un%20budget/3.%20instruction%20bdgr/1.%20M57/2022/M57D_01012022.pdf M52: * https://www.collectivites-locales.gouv.fr/finances-locales/linstruction-m52-comptabilite-des-departements M14 + 500 inhabitants: * https://www.collectivites-locales.gouv.fr/finances-locales/linstruction-m14-comptabilite-des-communes * https://www.data.gouv.fr/en/datasets/budget-m14-nomenclature-par-nature-ou-article/ (are also available: M14 school caisses, M14 abbreviated and M14 CCAS CIAS). MàJ of 06/02/2023: updating m57a m57d m57p data from data published on http://odm-budgetaire.org/ (Totem project), formatted as a CSV file. Budgetary and accounting instruction M. 57 applicable to single local authorities, metropolises and their public administrative institutions. The budgetary and accounting instruction M52 is a legal framework that governs the financial management rules of the departments. In this dataset, the nomenclature is declined by nature (or article). The budgetary and accounting instruction M14 is a legal framework that governs the financial management rules of the local authorities. In this dataset, the nomenclature is declined by nature (or article). The proposed files are csv, UTF8 files, point separator, with a header line. The data correspond to those present in the pdf files presented on the site collectivites-locales.gouv.fr (plan of m57 accounts developed, m52 e m14), but made usable for the realisation of joins and processing (bdd, spreadsheet...) Up-to-date files at 10/05/2022