Administrative Accounts (CA) of the Isère Department

## Account Administrative of the Department of Isère The administrative account (CA) records the implementation of expenditure and revenue for the past year.It makes it possible to compare the budget estimates (primary budget, supplementary budget and amending decisions). The administrative account shall include the results of the previous financial year. The Department of Isère uses several accounting nomenclatures whose complete descriptions are available on the website collectivites-locales.gouv.fr: \- descriptive access for [M52](https://www.collectivites-locales.gouv.fr/finances-locales/linstruction-m52-comptabilite-des-departements) \- descriptive access for [M4](https://www.collectivites-locales.gouv.fr/finances-locales/linstruction-m4-comptabilite-des-spic) The administrative accounts shall be voted by the departmental assembly before 30 June for year N-1 ([Article L. 1612-12 CGCT](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027574298/)). On 31/12/2021, the “TransIsère” budget was closed due to the end of the “Transport” delegation by the Auvergne Rhône-Alpes Region to the Department. As a reminder, this competence had been transferred to the Region under the law [2015-991 of 7 August 2015](https://www.legifrance.gouv.fr/loda/id/JORFTEXT000030985460/) concerning the New Territorial Organisation of the Republic (Law NOTRe).