Administrative Account (CA) 2021 of Nantes Métropole

Administrative account 2021 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）2021年度总预算行政账户（administrative account） * * * * 本年度经表决通过的行政账户，完整呈现了预算在支出与收入维度的执行情况。 本都会区总预算所采用的会计核算规范为M14号指令（instruction M14）。本预算按科目层级以性质为依据开展会计核算与表决。 预算科目（budget chapter）（示例：012号“人员经费”、73号“税费”、23号“在建资产”等）将涵盖拨款分配与预算执行的各类会计核算项目归集为统一类别。 行政账户按职能维度进行交叉呈现，各子职能明确标注了收入的来源或支出的去向（示例：020号“共同体综合行政管理”）。 此外，该行政账户可实现以下功能： 1. 区分支出与收入（对应列D_R）； 2. 识别所属板块（运营板块（Operating Section）或投资板块（Investment Section），对应列I_F）： 运营板块（F）记录定期循环发生的当期交易，构成最终的收支项，涵盖人员成本、物资采购、债务利息、服务支出等； 投资板块（I）则追溯与都会区公共遗产相关的各类交易，包括资产购置、处置、工程建设等。此类交易通常会跨多个年度实施。 3. 区分实际发生的收支与账面收支（对应列ORDRE_O_N）： 预算收支包含实际发生的收支与序时性收支。账面收支指不涉及资金实际收付的会计入账项，例如折旧备抵（depreciation allowances）。与账面交易不同，实际发生的收支会引发资金的实际流动。 * * * *