Primary Budget (BP) of the Isère Department

## Primitive budget (BP) of the main and ancillary budgets of the Department of Isère. * * * * Voted annually by the departmental councillors, it constitutes the act of forecasting and authorising the implementation of expenditure and revenue for the year observed. The Department of Isère uses several accounting nomenclatures (M52, M4) whose full description is available on the website: [collectivite-locales.gouv.fr](https://www.collectivites-locales.gouv.fr/finances-locales/linstruction-m52-comptabilite-des-departements) On 31/12/2021, the “Transisère” budget was closed as a result of the transfer of the “transport” competence to the Auvergne Rhône Alpes region. To access publications presenting the main features of the budget, do not hesitate to consult the “budget” page of [isere.fr](https://www.isere.fr/budget)