For municipalities and their public administrative establishments that have opted to vote their budget by function, the budget items correspond:
a) Investment section:
– for operations that can be broken down, to heading 90 “Capital operations”, completed by the most detailed subdivision of the functional nomenclature defined by the decree referred to in Article D. 2311-2 and the transaction number, in the case of a vote by transaction. The operation corresponds to a set of acquisitions of fixed assets, work on fixed assets and related study costs, leading to the completion of one or more works of the same nature. This operation may also include capital grants paid;
Subdivision 01 “Non-breakdownable operations” opened in function 0 “General services of local public administrations” is exclusively reserved for capital operations concerning several functions indiscriminately;
– for non-breakdownable operations, to the most detailed account in the nomenclature by nature, defined by the decree referred to in article D. 2311-2, opened within the chapter.
The chapters relating to operations on behalf of third parties as well as the chapters corresponding to unforeseen expenditure, the transfer from the operating section and proceeds from the disposal of fixed assets do not include an article.
b) Operating section:
– for operations that can be broken down, to heading 92, completed by the most detailed subdivision of the functional nomenclature referred to in article D. 2311-2;
– for operations that cannot be broken down, to the most detailed account in the nomenclature by nature opened within the chapter.
The chapters corresponding to unforeseen expenditure and the transfer to the investment section do not include an article.