Cemetery Annex Budget Administrative Account - TOURS

The supplementary budget for cemeteries, an industrial and commercial public service, covers services invoiced to families, such as burials, dispersals, exhumations, pit digging and the construction of vaults, which may compete with the private sector. **_Administrative account_** The Administrative Account (AA), voted annually, shows all the movements, i.e. all the revenue and expenditure actually made by the City over a year. It must be submitted to the City Council within six months of the end of the financial 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 monitor the management of the municipality and to detail the proportion of expenditure/revenue announced in the initial budget at the beginning of the year. In Tours, the budget is made up, in addition to the main budget, of the supplementary budgets ‘Planning operations New National Urban Renewal Programme (NPNRU)’, ‘Grand Théâtre de Tours’ and ‘Cemetery 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 M57 since 1 January 2024 The administrative account is presented cross-referenced 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 is made up of two sections: operation and investment . * **Operating expenditure** includes all current expenditure necessary for the operation of the city services, i.e. the **expenditure which is renewed each year** (staff costs, supplies, interest on debt, etc.); * The **operating revenue** includes all the resources needed to run the city’s services. These are **mainly tax revenues**. * The **investment section** retraces the operations relating to the City's heritage (acquisitions, sales, constructions, etc.). * **Investment revenue** includes various resources directly allocated to finance **investment expenditure**. A distinction is made between actual expenditure/revenue and order expenditure/revenue. Order expenditure/revenue corresponds to entries that do not involve actual receipts or disbursements (e.g. depreciation charges). Actual expenditure/revenue gives rise to movements of funds. **Major orientations, details of expenditures and revenues of the main budget and related budgets, projects of the City... ** Find all the documents on the website of the city of Tours:[](https://www.tours.fr/publications/budget-primitive-2023/) * Budget documents 2023 (Main budget + annexes): <https://www.tours.fr/publications/budget-primitif-2023/>[](https://www.tours.fr/publications/budget-primitif-2023/) * 2022 budget documents (main budget + annexes): <https://www.tours.fr/publications/budgetary documents-2022/> * 2021 budget documents (main budget + annexes): <https://www.tours.fr/publications/budgetary documents-2021/> * Budget documents 2020 (Main budget + annexes): <https://www.tours.fr/publications/budget documents-2020/>作为工商公用事业的公墓补充预算，涵盖向家庭收取费用的各类殡葬服务，包括遗体安葬、骨灰撒散、遗骸发掘、墓穴开挖及墓室建造等，此类服务可能与私营部门形成竞争。 **行政账户（Administrative Account，AA）** 行政账户（AA）经年度表决通过，完整记录本市一财年内的所有资金流动情况，即全年实际发生的全部收入与支出。该账户需在财年结束后六个月内提交至市议会审议。 行政账户的格式与预算案保持统一，便于对比预算预期与实际执行结果。其可用于监管市政管理工作，并细化年初初始预算中公布的支出与收入占比情况。 在图尔市，预算体系除主预算外，还包含三项补充预算：‘新全国城市更新计划（NPNRU）规划运营项目’、‘图尔大剧院’以及‘公墓服务’。上述各预算对应的行政账户均以专属数据集形式呈现。 本市主预算所采用的会计编码体系，2023年以前为M14指引标准，自2024年1月1日起改为M57指引标准。 行政账户按职能分类进行交叉列示（例如职能3：文化、职能4：体育与青年事务）。每个子职能项会明确收入来源或支出去向（例如33项：‘文化活动’等）。 预算分为运营与投资两大板块。 * **运营支出**涵盖维持市政服务运营所需的全部当期开支，即每年续期的年度经常性支出（包括人员薪酬、物资采购、债务利息等）； * **运营收入**涵盖维持市政服务运营所需的全部资金来源，主要为各类税收收入。 * **投资板块**记录与本市公共资产相关的各类运作活动（包括资产购置、处置、工程建设等）。 * **投资收入**包含直接用于拨付投资支出的各类专项资金。 需区分实际收支与记账收支。记账收支指未涉及实际资金收付的账目条目（例如折旧费用）；实际收支则对应真实发生的资金流动。 **主预算及相关预算的核心方向、收支明细、本市各类项目……** 可在图尔市官方网站获取全部相关文件：[](https://www.tours.fr/publications/budget-primitive-2023/) * 2023年预算文件（主预算及附件）：<https://www.tours.fr/publications/budget-primitif-2023/>[](https://www.tours.fr/publications/budget-primitif-2023/) * 2022年预算文件（主预算及附件）：<https://www.tours.fr/publications/budgetary documents-2022/> * 2021年预算文件（主预算及附件）：<https://www.tours.fr/publications/budgetary documents-2021/> * 2020年预算文件（主预算及附件）：<https://www.tours.fr/publications/budget documents-2020/>