Course : Public accounting for local authorities
Practical course - 2d
- 14h00 - Ref. PCU
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 | Know how to read the two main models: the primitive budget and the administrative account |
| List the main operations for allocating income and expenses |
| Analyze the main tables in the budget model |
Intended audience
Agents ou assistantes/assistants de gestion financière, budgétaire ou comptable devant acquérir les principes fondamentaux des finances publiques locales.
Practical details
Hands-on work
Pédagogie participative basée sur l'échange et la discussion.
Alternance d’apports méthodologiques et pratiques.
Course schedule
1 Execution of collocated income and expenditure
- Execution of expenditure by the authorizing officer.
- The budget execution process.
- The various commitments.
- Liquidation and mandating.
- Revenue execution and titles.
- Revenues received before vouchers are issued: statement P503.
- Assumption of revenue by the accountant.
Case study
Case study on the various operations involved in executing expenditure and revenue.
2 The budget model for local authorities
- Budget authorizations for local authorities.
- The budgetary orientation debate (DOB).
- Budget authorizations: primary budget, supplementary budget and amending decision.
- The budget model: preliminary budget and administrative account.
- Cash flow and financing requirements.
- The financing requirement or surplus of the investment section.
Hands-on work
Use a case study to analyze a primitive budget.
3 Attachment operations
- The different types of operation.
- Les opérations d'ordre budgétaires (OOB), d'ordre semi-budgétaires (OOSB) mixte, et non budgétaires (ONB).
- Closing operations in M4.
- Managing fixed assets and depreciation.
Hands-on work
Using the case study, list the main operations involved in allocating income and expenses.
4 Financial analysis for local authorities
- Financial analysis ratios.
- Gross and net savings, rates, ratios... CAF for local authorities.
- Other financial analysis ratios.
- The budget orientation report (ROB).
- Col M14 BP and CA ratios.
Hands-on work
Using the case study, analyze the main tables in the budget model.
Publication date : 02/05/2024
PARTICIPANTS
Agents ou assistantes/assistants de gestion financière, budgétaire ou comptable devant acquérir les principes fondamentaux des finances publiques locales.
PREREQUISITES
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
Agents ou assistantes/assistants de gestion financière, budgétaire ou comptable devant acquérir les principes fondamentaux des finances publiques locales.
PREREQUISITES
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TEACHING AIDS AND TECHNICAL RESOURCES
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
This programme is an original creation, developed by the teaching teams at ORSYS Formation. Any reproduction, representation, adaptation or use, in whole or in part, without the prior written authorisation of ORSYS, is strictly prohibited. ORSYS reserves the right to take any action necessary to protect its intellectual property rights.
Dates and locations
Dernières places
Date garantie en présentiel ou à distance
Session garantie
This programme is an original creation, developed by the teaching teams at ORSYS Formation. Any reproduction, representation, adaptation or use, in whole or in part, without the prior written authorisation of ORSYS, is strictly prohibited. ORSYS reserves the right to take any action necessary to protect its intellectual property rights.