French General Code of Local Authorities
In forceThe 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 non-breakdownable expenditure and revenue, to each of the non-breakdownable chapters;
- on revenue, to the line entitled "Transfer from the operating section";
- on revenue, to the line entitled "Proceeds from disposals of fixed assets";
- on expenditure, to the "Unforeseen expenditure" chapter, which only includes a programme authorisation with no payment appropriations.
These last three chapters include only forecasts with no realisations.
b) Operating section:
- for itemisable expenditure and revenue, in group 93 "Individualised services", supplemented by the number of one of the ten functions of the functional nomenclature;
- in the specific "RSA" expenditure and revenue chapters, one tracking all expenditure and the other all operating revenue relating to the active solidarity income ;
- to the specific "APA" expenditure and revenue chapters, one tracking all expenditure and the other all operating revenue relating to the personalised autonomy allowance;
- for non-breakdownable expenditure and revenue, to each of the non-breakdownable chapters;
- on the expenditure side, to the line entitled "Transfer to the investment section";
- on the expenditure side, to the "Unforeseen expenditure" chapter, which only includes a commitment authorisation with no payment appropriation.
These last two chapters only include forecasts without realisations.
