Early Budget (BP) 2023 of Nantes Métropole

Early 2023 budget of the main budget of Nantes Métropole
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The original budget, voted annually, is the forecast of expenditure and revenue for the year. It is necessarily balanced and constitutes authorisation for execution. The accounting nomenclature of the main budget of the Metropolis is instruction M57 since 1 January 2016.
The budget shall be voted accounting by nature at chapter level.
Budget chapters (example:
012 “staff expenses”, 23 assets in progress, etc.) group together a set of accounting items covering the allocation of appropriations and the implementation of the budget.

The original budget 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.

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