Administrative Account (CA) 2017 of Nantes Métropole

Administrative account 2017 of the main budget of Nantes Métropole * * * * The administrative account, voted annually, shows the implementation of the budget in terms of expenditure and revenue. The accounting nomenclature of the main budget of the Metropolis is instruction M14. The budget shall be voted accounting by nature at chapter level. Budget chapters (example: 012 “staff expenses”, 73 “taxes and taxes”, 23 assets in progress, etc.) group together a set of accounting items covering the allocation of appropriations and the implementation of the budget. The administrative account is cross-presented by function. Each sub-function specifies the origin of a revenue or the destination of an expenditure (example: 020 “General administration of the community”). In addition, it allows: * the distinction between expenditure and revenue (column D_R), * the identification of the section (functioning or investment) in column I_F: the Operating Section (F) records current transactions that are regularly renewed and constitute final expenses and income (staff costs, supplies, interest on debt, services, etc.); the Investment Section (I) retraces the operations relating to the heritage of the Metropolis (acquisitions, sales, works,...). These operations are often spread over several years. * the separation between actual expenditure (or revenue) and expenditure (or revenue) of order (column ORDRE_O_N): budgetary expenditures (revenues) consist of actual expenditures (revenues) and sequential expenditures (revenues). The order expenditure (revenue) corresponds to entries that do not involve receipts or actual disbursements. These include, for example, depreciation allowances. In contrast to order transactions, actual expenditure (revenue) gives rise to movements of funds. * * * *南特都会区（Nantes Métropole）2017年度总预算行政账目 * * * * 本行政账目经年度审议通过，用于反映预算在支出与收入维度的执行情况。 该都会区总预算的会计核算规程采用M14号指令。本预算按会计性质在科目层级完成审议表决。 预算科目（示例：012号「人员经费」、73号「各类税项」、23号「在建资产」等）将涵盖拨款分配与预算执行的一系列会计核算项目进行归类汇总。 本行政账目按职能维度进行交叉呈现。每个子职能项明确了收入的来源或支出的去向（示例：020号「社区综合行政事务」）。 此外，该账目可实现以下功能： * 区分支出与收入（对应D_R列）； * 通过I_F列标识预算所属类别（运营类或投资类）：其中运营类（F）记录定期循环发生的经常性交易，即最终性收支（含人员成本、物资采购、债务利息、服务费用等）；投资类（I）则梳理与都会区资产相关的各类交易（含资产购置、处置、工程建设等），此类交易通常会跨多个年度完成； * 通过ORDRE_O_N列区分实际收支与账面收支：预算收支由实际收支与账面收支共同构成。账面收支指不涉及实际资金收付的记账项，例如折旧备抵；与账面交易不同，实际收支会引发资金的实际流动。 * * * *