Primary Budget (BP) 2016 of the City of Lille

Primary Budget (BP) 2016 of the City of Lille * * * * The primary budget is the first mandatory act of the community’s annual budget cycle. It must be voted by the deliberative assembly before 15 April of the year to which it relates (Law of 2 March 1982) and transmitted to the representative of the State within 15 days of its approval. By this act, the authorising officer is authorised to carry out the revenue and expenditure operations entered in the budget for the period from 1 January to 31 December of the calendar year. This principle of budgetary annuality includes some adjustments to take account of operations planned and initiated but not resolved at the end of the year. From an accounting point of view, the budget is presented in two parts, an operating section and an investment section. Each of these sections must be presented in balance, with revenue equalling expenditure.里尔市2016年基本预算（Primary Budget, BP） **** 基本预算是里尔市年度预算周期的首项强制性法案。 根据1982年3月2日颁布的法律，该预算须由审议大会于对应年度4月15日前表决通过，并于获批后15日内报送至国家派驻代表。 通过本法案，预算授权官员可开展本日历年度1月1日至12月31日期间预算所列的各项收支业务。预算年度性原则包含若干调整条款，用于应对年末仍处于筹划、启动阶段但尚未办结的业务事项。 从会计视角而言，预算分为运营板块与投资板块两大部分。两大板块均须保持收支平衡，即收入总额与支出总额相等。