State Revenue Budget Nomenclature Integrating the Coding of Third-Party Receipts, and User Guide

Dated 8 December 2004, this MEF document responds to anomalies identified in the previously partially applied revenue nomenclature and to the absence of detailed coding for capital receipts, grants, and financing resources. It classifies state revenue into six budget articles: fiscal receipts (Article 1), non-fiscal receipts (Article 2), capital receipts (Article 3), grants/dons (Article 5), loan repayments and advances or sales of participations/capital restitutions (Article 6), and borrowings (Article 8), grounding the classification in Articles 222 and 227-2 of the 1987 Constitution and the 11 September 1985 law on the budget and public accounting. It distinguishes 'ressources budgétaires' (the global, forecast sense), 'recettes budgétaires' (the execution sense), and 'recettes publiques' (both budgetary receipts collected and third-party receipts). The guide also documents the codification of receipts collected on behalf of third parties (communes, territorial collectivities, and special accounts) and includes a detailed user guide, an alphabetical index, and annexes.