Le budget primitif est l’acte dont doit s’acquitter toute collectivité locale chaque année. Il prévoit et autorise les recettes et les dépenses pour une année donnée.
Il se compose de deux sections distinctes :

  • la section de fonctionnement qui regroupe toutes les recettes et dépenses nécessaires à la gestion courante des services de la commune (ex de recettes : les impôts locaux comme la taxe d’habitation, les dotations, les participations de l’état – ex de dépenses : les frais de personnel, l’électricité, les assurances, les fournitures d’entretien).
  • la section d’investissement qui regroupe toutes les recettes et les dépenses affectant le patrimoine communal et son financement (ex de recettes : les dotations et subventions obtenues pour la réalisation de travaux – ex de dépenses : construction d’une salle des fêtes, acquisition de terrains).

L’ensemble des recettes doit financer l’ensemble des dépenses qui doivent s’équilibrer exactement.
Les 3 étapes pour établir un budget municipal :

1 – Le Maire soumet aux élus les orientations budgétaires pour l’année en cours.
2 – Le budget primitif prévisionnel des recettes et dépenses est établi. Il est présenté et voté avant le 31 mars de chaque année en Conseil municipal. Des modifications peuvent être apportées en cours d’année en votant des décisions modificatives.
3 – Le compte administratif constitue l’ensemble des recettes et dépenses réelles réalisées dans l’année. Il est présenté au Conseil municipal et doit être voté au plus tard le 30 juin de l’année suivant la clôture de l’exercice. Il permet de vérifier que les dépenses annoncées dans le budget primitif ont été réalisées ainsi que les éventuelles décisions modificatives.

Le budget primitif 2015 est consultable en Mairie.

Compte administratif 2014

Compte administratif 2015

Compte administratif 2016

Budget primitif 2017

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