Nomenclature of Budgetary Acts - Nature Accounts - 2013 to 2022Nomenclature des actes budgétaires - Comptes Nature - 2013 à 2022

Nomenclature des actes budgétaires - Comptes Nature - 2013 à 2022Nomenclature of Budgetary Acts - Nature Accounts - 2013 to 2022

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This dataset is part of the reference economic data identified by Opendatasoft. It provides correspondence tables for the nomenclature codes used in local authorities' budgetary acts, allowing enrichment of Totem files. It covers data from 2013 to 2022, with some years possibly excluded. The dataset is published via the Bordeaux Métropole open data portal and is intended to support analysis and processing of French local government budget accounting data by linking account codes across the covered period.Ce jeu de données fait partie des données économiques de référence identifiées par Opendatasoft. Il contient les correspondances des codes de la nomenclature des actes budgétaires des collectivités locales, et permet d'enrichir les fichiers Totem. Ce jeu contient les données de 2013 à 2022 (sauf...

public-finance

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Trust score

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poor

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Data schema (15 fields)

Filterable via the API (15)

code_nature_cptelibelle_nature_cptelib_court_nature_cptedequipdrdoesdoisrequiprrroesroisyearnormeplan_comptableentite

Click a field to see example values.

Fill	Field	Type	Description
100%	code_nature_cpteCode Nature Compte	text	Account nature code in the budgetary nomenclature.Account nature code in the budgetary nomenclature.
100%	libelle_nature_cpteLibellé Nature Compte	text	Full label describing the account nature.Full label describing the account nature.
100%	lib_court_nature_cpteLibellé court Nature Compte	text	Short label describing the account nature.Short label describing the account nature.
74.1%	dequip	int	Flag indicating whether the account relates to equipment expenditure.Indicateur (0/1) : dépense soumise au vote par opération d'équipement
28.5%	dr	text	Expenditure chapter code associated with the account.Code du chapitre de rattachement en dépenses réelles
28.2%	does	text	Expenditure order-operation code for the operating section.Code du chapitre de rattachement en dépenses d'ordre entre sections
13.9%	dois	text	Expenditure order-operation code for the investment section.Code du chapitre de rattachement en dépenses d'ordre à l'intérieur d'une section (opérations patrimoniales)
74.1%	requip	int	Flag indicating whether the account relates to equipment revenue.Indicateur (0/1) : recette soumise au vote par opération d'équipement
23.6%	rr	text	Revenue chapter code associated with the account.Code du chapitre de rattachement en recettes réelles
28.4%	roes	text	Revenue order-operation code for the operating section.Code du chapitre de rattachement en recettes d'ordre entre sections
13.8%	rois	text	Revenue order-operation code for the investment section.Code du chapitre de rattachement en recettes d'ordre à l'intérieur d'une section (opérations patrimoniales)
100%	yearAnnée	date	Year of the budgetary nomenclature version.Year of the budgetary nomenclature version.
100%	norme	text	Accounting standard applicable to the account (e.g. M4).Accounting standard applicable to the account (e.g. M4).
100%	plan_comptablePlan comptable	text	Chart of accounts reference associated with the account.Chart of accounts reference associated with the account.
100%	entiteEntité	text	Type of local government entity to which the nomenclature applies.Type of local government entity to which the nomenclature applies.

Schema captured from opendatasoft 3 days ago.

Query the data

Pick columns and a sort, then fetch a live preview straight from the source. Choose an API-filterable column (marked ▾) under “Where” to pick from its list of values.

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Sample data (5 records)

Record 1dr: — · rr: —

{
  "dr": null,
  "rr": null,
  "does": null,
  "dois": null,
  "roes": null,
  "rois": null,
  "year": "2014",
  "norme": "M4",
  "dequip": null,
  "entite": "Services publics locaux de transport de personnes (Plan développé)",
  "requip": null,
  "plan_comptable": "M4-M43_D",
  "code_nature_cpte": "6573",
  "libelle_nature_cpte": "Subventions d'exploitation aux organismes publics",
  "lib_court_nature_cpte": "Subv. exploitat° organismes publics"
}

Record 2dr: — · rr: —

{
  "dr": null,
  "rr": null,
  "does": null,
  "dois": null,
  "roes": null,
  "rois": null,
  "year": "2017",
  "norme": "M4",
  "dequip": null,
  "entite": "Services publics locaux de transport de personnes (Plan développé)",
  "requip": null,
  "plan_comptable": "M4-M43_D",
  "code_nature_cpte": "2914",
  "libelle_nature_cpte": "Constructions sur sol d'autrui",
  "lib_court_nature_cpte": "Dépréc. Constructions sur sol d'autrui"
}

Record 3dr: 16 · rr: 16

{
  "dr": "16",
  "rr": "16",
  "does": "040",
  "dois": "041",
  "roes": "040",
  "rois": "041",
  "year": "2019",
  "norme": "M4",
  "dequip": 0,
  "entite": "Services publics locaux de transport de personnes (Plan développé)",
  "requip": 1,
  "plan_comptable": "M4-M43_D",
  "code_nature_cpte": "1678",
  "libelle_nature_cpte": "Autres emprunts et dettes assortis de conditions particulières",
  "lib_court_nature_cpte": "Autres dettes condit° particulières"
}

Record 4dr: — · rr: —

{
  "dr": null,
  "rr": null,
  "does": "040",
  "dois": null,
  "roes": "040",
  "rois": null,
  "year": "2018",
  "norme": "M4",
  "dequip": 0,
  "entite": "Services publics locaux de transport de personnes (Plan développé)",
  "requip": 0,
  "plan_comptable": "M4-M43_D",
  "code_nature_cpte": "29221",
  "libelle_nature_cpte": "Terrains nus",
  "lib_court_nature_cpte": "Dépréc. aménagt Terrains nus (conces.)"
}

Record 5dr: 011 · rr: —

{
  "dr": "011",
  "rr": null,
  "does": null,
  "dois": null,
  "roes": null,
  "rois": null,
  "year": "2017",
  "norme": "M4",
  "dequip": 0,
  "entite": "Services publics locaux de transport de personnes (Plan développé)",
  "requip": 0,
  "plan_comptable": "M4-M43_D",
  "code_nature_cpte": "6232",
  "libelle_nature_cpte": "Echantillons",
  "lib_court_nature_cpte": "Echantillons"
}

Live sample captured at profiling time — values may have changed upstream.

Verification Status

Using the API

Configuration

Base URL: https://opendata.bordeaux-metropole.fr/api/explore/v2.1/catalog/datasets/nomenclature-des-actes-budgetaires-comptes-nature-millesime-france

License

Licence Ouverte 2.0 (France / Etalab)Open

✓ Redistributable
✓ Attribution required

Query examples

curl -s 'https://opendata.bordeaux-metropole.fr/api/explore/v2.1/catalog/datasets/nomenclature-des-actes-budgetaires-comptes-nature-millesime-france/records?limit=20' -H 'Accept: application/json'

First 20 records of the dataset as JSON.

Uses the Opendatasoft Explore v2.1 syntax — supports select, where, group_by and order_by.

Full API documentation ↗

Rate limits

10 000 000 req/day

per ipmeasured

observed 3 days ago

Dataset

Volume & freshness

Records

88k

87598

Update cadence

Annual

declared upstream

Last upstream update

1 month ago

2026-09-24

Temporal coverage

2013 → ongoing

License

No license declared upstream.

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Source: opendatasoft

Machine-readable & source

JSON

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