Section 6: Financial and accounting provisions

The budget runs from 1 January to 31 December.

The budget implementation period is limited to the year to which this budget applies for the authorisation of expenditure and the issue of revenue orders. However, this period includes an additional period extending until the last day of January of the following year. This paragraph does not apply to operations relating solely to the investment section of the budget.

The chapters of the 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. 5217-10-5, supplemented, for programmes, by the programme number and, for operations on behalf of third parties, by the operation number. The chapters entitled “Unforeseen expenditure”, “Transfer from the operating section”, “Transfer to the investment section” and “Proceeds from disposals of fixed assets” do not…

The chapters of the 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, tracking all investment expenditure and revenue relating to the active solidarity income, respectively; – for non-breakdownable expenditure and revenue,…

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…

The report provided for in Article L. 5217-10-2 describes, in summary form, the local authority’s sustainable development situation based on the assessments, documents and reports produced by the metropolitan authority. This report includes, with regard to the five sustainable development goals mentioned in the III of Article L. 110-1 of the Environment Code: – a review of the actions carried out in relation to the management of the local authority’s…

The metropolitan council chooses to vote on the metropolitan budget by nature or by function.

The cross presentation, by function or by nature, provided for in the first paragraph of article L. 5217-10-5 is made between the most detailed level of the functional nomenclature and each of the accounts by nature, at four digits for the account relating to staff remuneration and at three digits for the other accounts. For the administrative account, the cross-reference is made between the most detailed level of the functional…