CHAPTER I: Budgets and accounts

The budget runs from 1 January to 31 December.

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 type, the budget item corresponds to the most detailed subdivision of the nomenclatures defined by the decree provided for in Article L. 71-101-4, supplemented, for operations, by the operation number. 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 an item.

The chapters of budgets voted by function correspond: a) Investment section: – for expenditure and revenue that can be broken down, to group 90 “Breakdown of operations”, completed by the number of one of the ten functions of the functional nomenclature; – to the specific “RSA” expenditure and revenue chapters, one tracking all expenditure and the other all investment revenue relating to the revenu de solidarité active ; – for…

The articles of the budgets voted by function correspond: a) Investment section: – for allocable expenditure and revenue, to group 90 “Allocated operations”, completed by the most detailed subdivision of the functional nomenclature; – for non-allocable expenditure and revenue, to each of the non-allocated chapters, completed by the most detailed subdivision of the nomenclature by nature. The chapters corresponding to unforeseen expenditure, the transfer from the operating section and proceeds…

The cross presentation, by function or by nature, provided for in the first paragraph of Article L. 71-101-4 is carried out between the finest level of the functional nomenclature and each of the three-digit nature accounts. For the administrative account, the cross-referencing is carried out between the finest level of the functional nomenclature and the most detailed account opened in the nomenclature by nature. This functional cross-referenced presentation is not…

The programme or commitment authorisations and any revisions thereto are presented by the President of the Executive Council of Martinique. They are voted by the Assembly of Martinique when adopting the budget for the financial year or amending decisions. The Assembly of Martinique, or the Executive Council when it has been delegated, allocates programme authorisations and commitment authorisations by chapter and, where appropriate, by article. Programme authorisations correspond to multi-annual…

The financing requirement or surplus of the investment section recorded at the end of the financial year is made up of the outturn balance corrected for outstanding commitments. The outturn balance of the investment section corresponds to the difference between the amount of revenue orders and the amount of expenditure orders issued during the financial year, including, where applicable, reductions and cancellations of revenue and expenditure, plus or minus the…