PART FOUR: THE REGION

The budget implementation period is limited to the same year to which that budget applies for the authorisation of expenditure and the issue of revenue vouchers. However, this period includes an additional period extending to the last day of January of the following year. This provision does not apply to operations involving only the investment section of the budget.

The chapters of budgets voted by nature correspond: a) Investment section: – to each of the two-digit accounts in classes 1 and 2 open to the nomenclature by nature, with the exception of the accounts “Retained earnings”, “Profit for the financial year”, “Provisions for liabilities and charges”, “Differences on realisation of fixed assets”, “Fixed assets assigned, conceded, leased or made available”, “Depreciation of fixed assets”, “Depreciation of fixed assets” ;…

For budgets voted by nature, the budget article corresponds to the most detailed subdivision of the nomenclature defined by the decree provided for in article L. 4312-2, supplemented by the transaction number for investment transactions and transactions on behalf of third parties. The chapters entitled “Unforeseen expenditure”, “Transfer from the operating section”, “Transfer to the investment section” and “Proceeds from the disposal of fixed assets” do not include any articles.

The chapters of budgets voted by function correspond: a) Investment section: – for allocable expenditure and revenue, to group 90 “Allocated operations”, completed by the number of one of the ten functions of the functional nomenclature; – for non-allocable expenditure and revenue, to each of the non-allocated chapters; – on the revenue side, to the line entitled “Transfer from the operating section”; – on the revenue side, to the line…