1. What does the division into 'Section de Fonctionnement' and 'Section d'Investissement' in a local government budget represent?
2. What is the primary role of the 'Section de Fonctionnement' in the local government budget?
3. How do the Section d'Investissement and Section d'Opérations differ in their objectives and types of activities within the local government budget?
Budget sections — main components?
Functioning and investment sections
Section de Fonctionnement — expenses?
Personnel, maintenance, interest, regular supplies
Section d'Investissement — operations?
Construction, land, asset sales, loans
Budget des collectivités locales — définition?
Acte annuel d’adoption par l’assemblée délibérante.
Section de fonctionnement — dépenses?
Dépenses courantes: personnel, entretien, intérêts.
Section d’investissement — opérations?
Opérations exceptionnelles: constructions, terrains, remboursements.
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