{
  "fields": [{"id":"_id","type":"int"},{"id":"BGT_NATDEC","type":"text"},{"id":"BGT_ANNEE","type":"text"},{"id":"BGT_SIRET","type":"text"},{"id":"BGT_NOM","type":"text"},{"id":"BGT_CONTNAT","type":"text"},{"id":"BGT_CONTNAT_LABEL","type":"text"},{"id":"BGT_NATURE","type":"text"},{"id":"BGT_NATURE_LABEL","type":"text"},{"id":"BGT_FONCTION","type":"text"},{"id":"BGT_FONCTION_LABEL","type":"text"},{"id":"BGT_OPERATION","type":"text"},{"id":"BGT_SECTION","type":"text"},{"id":"BGT_OPBUDG","type":"text"},{"id":"BGT_CODRD","type":"text"},{"id":"BGT_MTREAL","type":"text"},{"id":"BGT_MTBUDGPREC","type":"text"},{"id":"BGT_MTRARPREC","type":"text"},{"id":"BGT_MTPROPNOUV","type":"text"},{"id":"BGT_MTPREV","type":"text"},{"id":"BGT_CREDOUV","type":"text"},{"id":"BGT_MTRAR3112","type":"text"},{"id":"BGT_ARTSPE","type":"text"}],
  "records": [
    [1,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","30","Services communs",null,"fonctionnement","réel","recette","30000.00",null,null,null,"0.00","50000.00",null,"non spécialisé"],
    [2,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","313","Théâtres",null,"investissement","réel","recette","2098.80",null,"0.00",null,"0.00","2099.00",null,"non spécialisé"],
    [3,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7588","Autres produits divers de gestion courante","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","230.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [4,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","recette","3337.44",null,null,null,"0.00","16500.00",null,"non spécialisé"],
    [5,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","213","Classes regroupées",null,"fonctionnement","réel","dépense","26787.67",null,null,null,"0.00","27252.00",null,"non spécialisé"],
    [6,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","212","Ecoles primaires",null,"fonctionnement","réel","dépense","54134.43",null,null,null,"0.00","54180.00",null,"non spécialisé"],
    [7,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","1106913.93",null,null,null,"0.00","610000.00",null,"non spécialisé"],
    [8,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","48715.74",null,null,null,"0.00","50659.00",null,"non spécialisé"],
    [9,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64731","Allocations de chômage versées directement","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","191991.21",null,null,null,"0.00","380582.00",null,"non spécialisé"],
    [10,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","11137.44",null,null,null,"0.00","11523.00",null,"non spécialisé"],
    [11,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","41664.08",null,null,null,"0.00","41790.00",null,"non spécialisé"],
    [12,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","30","Services communs",null,"fonctionnement","réel","dépense","1.42",null,null,null,"0.00","652.00",null,"non spécialisé"],
    [13,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","2069.52",null,null,null,"0.00","2071.00",null,"non spécialisé"],
    [14,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","25.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [15,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","021","Assemblée locale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","25.00",null,"non spécialisé"],
    [16,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","5229.26",null,null,null,"0.00","5233.00",null,"non spécialisé"],
    [17,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","313","Théâtres",null,"fonctionnement","réel","dépense","3111.33",null,null,null,"0.00","3217.00",null,"non spécialisé"],
    [18,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","686.74",null,null,null,"0.00","1550.00",null,"non spécialisé"],
    [19,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","299.75",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [20,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","250.00",null,"non spécialisé"],
    [21,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804172","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","75886.83",null,null,null,"0.00","76000.00",null,"non spécialisé"],
    [22,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804171","Biens mobiliers, matériel et études","01","Opérations non ventilables",null,"investissement","ordre","recette","1066.00",null,null,null,"0.00","1100.00",null,"non spécialisé"],
    [23,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804181","Biens mobiliers, matériel et études","01","Opérations non ventilables",null,"investissement","ordre","recette","401320.00",null,null,null,"0.00","402000.00",null,"non spécialisé"],
    [24,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28041622","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","1333.00",null,null,null,"0.00","1400.00",null,"non spécialisé"],
    [25,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7336","Droits de place","823","Espaces verts urbains",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","365.00",null,"non spécialisé"],
    [26,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28041582","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","6047.00",null,null,null,"0.00","6100.00",null,"non spécialisé"],
    [27,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28041641","Biens mobiliers, matériel et études","01","Opérations non ventilables",null,"investissement","ordre","recette","66118.00",null,null,null,"0.00","67000.00",null,"non spécialisé"],
    [28,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28041631","Biens mobiliers, matériel et études","01","Opérations non ventilables",null,"investissement","ordre","recette","15605.01",null,null,null,"0.00","16000.00",null,"non spécialisé"],
    [29,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70876","par le GFP de rattachement","823","Espaces verts urbains",null,"fonctionnement","réel","recette","391177.18",null,null,null,"0.00","396702.00",null,"non spécialisé"],
    [30,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7472","Régions","823","Espaces verts urbains",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","30000.00",null,"non spécialisé"],
    [31,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70872","par les budgets annexes et les régies municipales","92","Aides à l'agriculture et aux industries agro-alimentaires",null,"fonctionnement","réel","recette","22274.00",null,null,null,"0.00","22274.00",null,"non spécialisé"],
    [32,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74751","GFP de rattachement","30","Services communs",null,"fonctionnement","réel","recette","12000.00",null,null,null,"0.00","12000.00",null,"non spécialisé"],
    [33,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","823","Espaces verts urbains",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","30000.00",null,"non spécialisé"],
    [34,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","773","Mandats annulés (sur exercices antérieurs) ou atteints par la déchéance quadriennale","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","recette","3000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [35,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","20","Services communs",null,"fonctionnement","réel","dépense","1632.58",null,null,null,"0.00","1855.00",null,"non spécialisé"],
    [36,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","322","Musées",null,"fonctionnement","réel","dépense","92609.95",null,null,null,"0.00","92629.00",null,"non spécialisé"],
    [37,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","35448.91",null,null,null,"0.00","35530.00",null,"non spécialisé"],
    [38,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","2645.90",null,null,null,"0.00","3523.00",null,"non spécialisé"],
    [39,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","323","Archives",null,"fonctionnement","réel","dépense","2001.11",null,null,null,"0.00","2091.00",null,"non spécialisé"],
    [40,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","112","Police municipale",null,"fonctionnement","réel","dépense","2894.12",null,null,null,"0.00","3255.00",null,"non spécialisé"],
    [41,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","213","Classes regroupées",null,"fonctionnement","réel","dépense","788.92",null,null,null,"0.00","1113.00",null,"non spécialisé"],
    [42,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","813","Propreté urbaine",null,"fonctionnement","réel","dépense","662.75",null,null,null,"0.00","1060.00",null,"non spécialisé"],
    [43,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","4378.52",null,null,null,"0.00","4919.00",null,"non spécialisé"],
    [44,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","212","Ecoles primaires",null,"fonctionnement","réel","dépense","7764.03",null,null,null,"0.00","9103.00",null,"non spécialisé"],
    [45,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","33","Action culturelle",null,"fonctionnement","réel","dépense","1707.29",null,null,null,"0.00","1792.00",null,"non spécialisé"],
    [46,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","813","Propreté urbaine",null,"fonctionnement","réel","dépense","46675.68",null,null,null,"0.00","47942.00",null,"non spécialisé"],
    [47,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","2111.02",null,null,null,"0.00","4981.00",null,"non spécialisé"],
    [48,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28121","Plantations d'arbres et d'arbustes","01","Opérations non ventilables",null,"investissement","ordre","recette","30031.96",null,null,null,"0.00","30100.00",null,"non spécialisé"],
    [49,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28051","Concessions et droits similaires","01","Opérations non ventilables",null,"investissement","ordre","recette","126391.40",null,null,null,"0.00","127000.00",null,"non spécialisé"],
    [50,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","213","Classes regroupées",null,"fonctionnement","réel","recette","806105.65",null,null,null,"0.00","918880.00",null,"non spécialisé"],
    [51,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804422","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","80000.00",null,null,null,"0.00","80000.00",null,"non spécialisé"],
    [52,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804412","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","1674.02",null,null,null,"0.00","1700.00",null,"non spécialisé"],
    [53,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","21578","Autre matériel et outillage de voirie","01","Opérations non ventilables",null,"investissement","ordre","recette","77134.25",null,null,null,"0.00",null,null,"non spécialisé"],
    [54,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28046","Attributions de compensation d'investissement","01","Opérations non ventilables",null,"investissement","ordre","recette","3892306.03",null,null,null,"0.00","3892500.00",null,"non spécialisé"],
    [55,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","280421","Biens mobiliers, matériel et études","01","Opérations non ventilables",null,"investissement","ordre","recette","100678.72",null,null,null,"0.00","101000.00",null,"non spécialisé"],
    [56,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","recette","42518.71",null,null,null,"0.00","40000.00",null,"non spécialisé"],
    [57,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2152","Installations de voirie","01","Opérations non ventilables",null,"investissement","ordre","recette","423458.24",null,null,null,"0.00",null,null,"non spécialisé"],
    [58,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804182","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","281979.46",null,null,null,"0.00","282000.00",null,"non spécialisé"],
    [59,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804411","Biens mobiliers, matériel et études","01","Opérations non ventilables",null,"investissement","ordre","recette","30963.83",null,null,null,"0.00","31000.00",null,"non spécialisé"],
    [60,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7067","Redevances et droits des services périscolaires et d'enseignement","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","recette","2443157.67",null,null,null,"0.00","2500000.00",null,"non spécialisé"],
    [61,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2152","Installations de voirie","822","Voirie communale et routes",null,"investissement","réel","recette","160.86",null,null,null,"0.00",null,null,"non spécialisé"],
    [62,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","280422","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","764759.99",null,null,null,"0.00","765000.00",null,"non spécialisé"],
    [63,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7067","Redevances et droits des services périscolaires et d'enseignement","213","Classes regroupées",null,"fonctionnement","réel","recette","92944.60",null,null,null,"0.00","21800.00",null,"non spécialisé"],
    [64,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","823","Espaces verts urbains",null,"fonctionnement","réel","recette","8151.71",null,null,null,"0.00","45000.00",null,"non spécialisé"],
    [65,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","40","Services communs",null,"fonctionnement","réel","dépense","10940.98",null,null,null,"0.00","11725.00",null,"non spécialisé"],
    [66,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7788","Produits exceptionnels divers","823","Espaces verts urbains",null,"fonctionnement","réel","recette","2601.93",null,null,null,"0.00",null,null,"non spécialisé"],
    [67,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","313","Théâtres",null,"fonctionnement","réel","dépense","30.00",null,null,null,"0.00","250.00",null,"non spécialisé"],
    [68,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","813","Propreté urbaine",null,"fonctionnement","réel","dépense","484396.85",null,null,null,"0.00","484402.00",null,"non spécialisé"],
    [69,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","813","Propreté urbaine",null,"fonctionnement","réel","dépense","3639.07",null,null,null,"0.00","4295.00",null,"non spécialisé"],
    [70,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","54.65",null,null,null,"0.00","370.00",null,"non spécialisé"],
    [71,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","19005.10",null,null,null,"0.00","19043.00",null,"non spécialisé"],
    [72,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","3921.31",null,null,null,"0.00","3962.00",null,"non spécialisé"],
    [73,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","413","Piscines",null,"fonctionnement","réel","dépense","25682.39",null,null,null,"0.00","29665.00",null,"non spécialisé"],
    [74,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","678","Autres charges exceptionnelles","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","1518.00",null,null,null,"0.00","5000.00",null,"non spécialisé"],
    [75,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","31296.15",null,null,null,"0.00","31305.00",null,"non spécialisé"],
    [76,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","18038.51",null,null,null,"0.00","18039.00",null,"non spécialisé"],
    [77,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","490088.30",null,null,null,"0.00","490089.00",null,"non spécialisé"],
    [78,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","322","Musées",null,"fonctionnement","réel","dépense","7756.93",null,null,null,"0.00","9465.00",null,"non spécialisé"],
    [79,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2182","Matériel de transport","01","Opérations non ventilables",null,"investissement","ordre","recette","3764.22",null,null,null,"0.00",null,null,"non spécialisé"],
    [80,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","281538","Autres réseaux","01","Opérations non ventilables",null,"investissement","ordre","recette","27772.00",null,null,null,"0.00","28000.00",null,"non spécialisé"],
    [81,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28158","Autres installations, matériel et outillage techniques","01","Opérations non ventilables",null,"investissement","ordre","recette","612769.73",null,null,null,"0.00","612770.00",null,"non spécialisé"],
    [82,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","281578","Autres matériels et outillage de voirie","01","Opérations non ventilables",null,"investissement","ordre","recette","30731.00",null,null,null,"0.00","31000.00",null,"non spécialisé"],
    [83,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28135","Installations générales, agencements, aménagements des constructions","01","Opérations non ventilables",null,"investissement","ordre","recette","2488889.04",null,null,null,"0.00","2490000.00",null,"non spécialisé"],
    [84,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28152","Installations de voirie","01","Opérations non ventilables",null,"investissement","ordre","recette","2651.25",null,null,null,"0.00","4130.00",null,"non spécialisé"],
    [85,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","323","Archives",null,"fonctionnement","réel","dépense","141.34",null,null,null,"0.00","148.00",null,"non spécialisé"],
    [86,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21578","Autre matériel et outillage de voirie","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","654336.00",null,"242070.00",null,"0.00","676760.00","21672.00","non spécialisé"],
    [87,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28132","Immeubles de rapport","01","Opérations non ventilables",null,"investissement","ordre","recette","11089.00",null,null,null,"0.00","11500.00",null,"non spécialisé"],
    [88,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","2237.82",null,null,null,"0.00","2238.00",null,"non spécialisé"],
    [89,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2158","Autres installations, matériel et outillage techniques","01","Opérations non ventilables",null,"investissement","ordre","recette","232.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [90,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","33","Action culturelle",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","25.00",null,"non spécialisé"],
    [91,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","413","Piscines",null,"fonctionnement","réel","dépense","933.19",null,null,null,"0.00","966.00",null,"non spécialisé"],
    [92,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","40","Services communs",null,"fonctionnement","réel","dépense","504.73",null,null,null,"0.00","550.00",null,"non spécialisé"],
    [93,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","2697.99",null,null,null,"0.00","3118.00",null,"non spécialisé"],
    [94,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","025","Aides aux associations (non classées ailleurs)",null,"investissement","réel","dépense","380.51",null,"0.00",null,"0.00","992.00","611.28","non spécialisé"],
    [95,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2188","Autres immobilisations corporelles","01","Opérations non ventilables",null,"investissement","ordre","recette","6240.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [96,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","042","Opérations d'ordre de transfert entre sections","722","Immobilisations corporelles","01","Opérations non ventilables",null,"fonctionnement","ordre","recette","882510.00",null,null,null,"0.00","882510.00",null,"non spécialisé"],
    [97,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28188","Autres immobilisations corporelles","01","Opérations non ventilables",null,"investissement","ordre","recette","1262434.27",null,null,null,"0.00","1263000.00",null,"non spécialisé"],
    [98,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","023","Information, communication, publicité",null,"investissement","réel","dépense","9255.85",null,"2935.20",null,"0.00","11435.20","2179.34","non spécialisé"],
    [99,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","042","Opérations d'ordre de transfert entre sections","7768","Neutralisation des amortissements des subventions d'équipement versées","01","Opérations non ventilables",null,"fonctionnement","ordre","recette","9222221.18",null,null,null,"0.00","9226300.00",null,"non spécialisé"],
    [100,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","042","Opérations d'ordre de transfert entre sections","7761","Différences sur réalisations (positives) transférées en investissement","01","Opérations non ventilables",null,"fonctionnement","ordre","recette","418188.49",null,null,null,"0.00",null,null,"non spécialisé"],
    [101,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2162","Fonds anciens des bibliothèques et musées","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","86590.92",null,"102993.70",null,"0.00","122972.32","36381.40","non spécialisé"],
    [102,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28183","Matériel de bureau et informatique","01","Opérations non ventilables",null,"investissement","ordre","recette","708705.84",null,null,null,"0.00","709000.00",null,"non spécialisé"],
    [103,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","020","Administration générale de la collectivité",null,"investissement","réel","dépense","8115.47",null,"472.80",null,"0.00","19241.80","10749.24","non spécialisé"],
    [104,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28184","Mobilier","01","Opérations non ventilables",null,"investissement","ordre","recette","359971.97",null,null,null,"0.00","360000.00",null,"non spécialisé"],
    [105,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2182","Matériel de transport","020","Administration générale de la collectivité",null,"investissement","réel","recette","2000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [106,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","3787.68",null,null,null,"0.00","4183.00",null,"non spécialisé"],
    [107,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","25.00",null,null,null,"0.00","25.00",null,"non spécialisé"],
    [108,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28182","Matériel de transport","01","Opérations non ventilables",null,"investissement","ordre","recette","822917.32",null,null,null,"0.00","823000.00",null,"non spécialisé"],
    [109,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2188","Autres immobilisations corporelles","01","Opérations non ventilables",null,"investissement","ordre","dépense","33862.00",null,null,null,"0.00","33862.00",null,"non spécialisé"],
    [110,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","25.00",null,null,null,"0.00","25.00",null,"non spécialisé"],
    [111,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","520","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","18824.00",null,"non spécialisé"],
    [112,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","510","Services communs",null,"fonctionnement","réel","dépense","2653.48",null,null,null,"0.00","2656.00",null,"non spécialisé"],
    [113,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60636","Vêtements de travail","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","177777.41",null,null,null,"0.00","184000.00",null,"non spécialisé"],
    [114,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","64","Crèches et garderies",null,"fonctionnement","réel","dépense","2978.27",null,null,null,"0.00","3400.00",null,"non spécialisé"],
    [115,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70323","Redevance d'occupation du domaine public communal","822","Voirie communale et routes",null,"fonctionnement","réel","recette","8437.00",null,null,null,"0.00","10800.00",null,"non spécialisé"],
    [116,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","211","Ecoles maternelles",null,"investissement","réel","dépense","7009.06",null,"2301.96",null,"0.00","8801.96","1708.67","non spécialisé"],
    [117,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","212","Ecoles primaires",null,"investissement","réel","dépense","12913.70",null,"4972.59",null,"0.00","14172.59","1210.82","non spécialisé"],
    [118,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7368","Taxes locales sur la publicité extérieure","01","Opérations non ventilables",null,"fonctionnement","réel","recette","1017019.30",null,null,null,"0.00","850000.00",null,"non spécialisé"],
    [119,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70321","Droits de stationnement et de location sur la voie publique","822","Voirie communale et routes",null,"fonctionnement","réel","recette","353002.76",null,null,null,"0.00","417440.00",null,"non spécialisé"],
    [120,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","112","Police municipale",null,"investissement","réel","dépense","126167.47",null,"122673.68",null,"0.00","216050.68","89559.02","non spécialisé"],
    [121,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","775","Produits des cessions d'immobilisations","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","recette","570803.66",null,null,null,"0.00",null,null,"non spécialisé"],
    [122,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","2707.82",null,null,null,"0.00","3746.00",null,"non spécialisé"],
    [123,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","125.00",null,null,null,"0.00","125.00",null,"non spécialisé"],
    [124,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","042","Opérations d'ordre de transfert entre sections","777","Quote-part des subventions d'investissement transférée au compte de résultat","01","Opérations non ventilables",null,"fonctionnement","ordre","recette","134219.02",null,null,null,"0.00","134310.00",null,"non spécialisé"],
    [125,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","813","Propreté urbaine",null,"fonctionnement","réel","dépense","2067.41",null,null,null,"0.00","2068.00",null,"non spécialisé"],
    [126,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","60229.70",null,null,null,"0.00","60230.00",null,"non spécialisé"],
    [127,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","8200.00",null,null,null,"0.00","8200.00",null,"non spécialisé"],
    [128,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65731","Etat","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","3450.00",null,null,null,"0.00","3450.00",null,"non spécialisé"],
    [129,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","91","Foires et marchés",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","25.00",null,"non spécialisé"],
    [130,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6478","Autres charges sociales diverses","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","2668.40",null,null,null,"0.00","4200.00",null,"non spécialisé"],
    [131,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","021","Assemblée locale",null,"fonctionnement","réel","dépense","550.00",null,null,null,"0.00","550.00",null,"non spécialisé"],
    [132,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","25854.00",null,null,null,"0.00","26553.00",null,"non spécialisé"],
    [133,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70878","par d'autres redevables","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","3446.35",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [134,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7083","Locations diverses (autres qu'immeubles)","322","Musées",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [135,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","251","Hébergement et restauration scolaire",null,"investissement","réel","dépense","99456.72",null,"71174.12",null,"0.00","258474.12","158644.07","non spécialisé"],
    [136,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70876","par le GFP de rattachement","821","Equipements de voirie",null,"fonctionnement","réel","recette","671645.18",null,null,null,"0.00","630000.00",null,"non spécialisé"],
    [137,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","22","Enseignement du deuxième degré",null,"fonctionnement","réel","dépense","1150.00",null,null,null,"0.00","2366.00",null,"non spécialisé"],
    [138,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","213","Classes regroupées",null,"investissement","réel","dépense","23516.59",null,"1474.60",null,"0.00","24632.60","1113.99","non spécialisé"],
    [139,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7062","Redevances et droits des services à caractère culturel","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","recette","18166.92",null,null,null,"0.00","15000.00",null,"non spécialisé"],
    [140,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","30","Services communs",null,"fonctionnement","réel","dépense","4000.00",null,null,null,"0.00","4131.00",null,"non spécialisé"],
    [141,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7062","Redevances et droits des services à caractère culturel","322","Musées",null,"fonctionnement","réel","recette","1627922.09",null,null,null,"0.00","1482411.00",null,"non spécialisé"],
    [142,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","23700.00",null,null,null,"0.00","24100.00",null,"non spécialisé"],
    [143,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","40","Services communs",null,"fonctionnement","réel","dépense","1871.00",null,null,null,"0.00","1871.00",null,"non spécialisé"],
    [144,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","212","Ecoles primaires",null,"investissement","réel","recette","6047.59",null,null,null,"0.00","6048.00",null,"non spécialisé"],
    [145,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","322","Musées",null,"investissement","réel","dépense","274102.58",null,"54853.15",null,"0.00","322605.53","48502.64","non spécialisé"],
    [146,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","213","Classes regroupées",null,"investissement","réel","recette","24334.80",null,"0.00",null,"0.00",null,null,"non spécialisé"],
    [147,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","314","Cinémas et autres salles de spectacles",null,"investissement","réel","dépense","11171.09",null,"66965.77",null,"0.00","131352.77","120181.68","non spécialisé"],
    [148,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7088","Autres produits d'activités annexes (abonnements et ventes d'ouvrages...)","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","recette","6580.07",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [149,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7088","Autres produits d'activités annexes (abonnements et ventes d'ouvrages...)","322","Musées",null,"fonctionnement","réel","recette","287468.75",null,null,null,"0.00","350000.00",null,"non spécialisé"],
    [150,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","recette","32000.00",null,null,null,"0.00","47000.00",null,"non spécialisé"],
    [151,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","321","Bibliothèques et médiathèques",null,"investissement","réel","dépense","332059.91",null,"43997.69",null,"0.00","348831.69","16595.15","non spécialisé"],
    [152,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","200.00",null,null,null,"0.00","203.00",null,"non spécialisé"],
    [153,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70878","par d'autres redevables","322","Musées",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [154,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","510","Services communs",null,"fonctionnement","réel","dépense","1160.00",null,null,null,"0.00","5807.00",null,"non spécialisé"],
    [155,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","520","Services communs",null,"fonctionnement","réel","dépense","4480.00",null,null,null,"0.00","4525.00",null,"non spécialisé"],
    [156,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","524","Autres services",null,"fonctionnement","réel","dépense","2500.00",null,null,null,"0.00","2525.00",null,"non spécialisé"],
    [157,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","4335.00",null,null,null,"0.00","4444.00",null,"non spécialisé"],
    [158,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","7633.60",null,null,null,"0.00","7670.00",null,"non spécialisé"],
    [159,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","33","Action culturelle",null,"fonctionnement","réel","dépense","6481.21",null,null,null,"0.00","6523.00",null,"non spécialisé"],
    [160,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6161","Multirisques","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","726960.18",null,null,null,"0.00","729200.00",null,"non spécialisé"],
    [161,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","18794.65",null,null,null,"0.00","47400.00",null,"non spécialisé"],
    [162,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6168","Autres","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","71722.01",null,null,null,"0.00","71800.00",null,"non spécialisé"],
    [163,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","1246.85",null,null,null,"0.00","1247.00",null,"non spécialisé"],
    [164,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","292829.53",null,null,null,"0.00","292896.00",null,"non spécialisé"],
    [165,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","164.44",null,null,null,"0.00","937.00",null,"non spécialisé"],
    [166,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","5309.45",null,null,null,"0.00","5310.00",null,"non spécialisé"],
    [167,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","40","Services communs",null,"fonctionnement","réel","dépense","153873.53",null,null,null,"0.00","154069.00",null,"non spécialisé"],
    [168,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","28500.00",null,null,null,"0.00","28500.00",null,"non spécialisé"],
    [169,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","021","Assemblée locale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","160.00",null,"non spécialisé"],
    [170,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","413","Piscines",null,"fonctionnement","réel","dépense","260428.96",null,null,null,"0.00","260768.00",null,"non spécialisé"],
    [171,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","175253.46",null,null,null,"0.00","202979.00",null,"non spécialisé"],
    [172,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","5364.00",null,null,null,"0.00","5668.00",null,"non spécialisé"],
    [173,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","288583.79",null,null,null,"0.00","288664.00",null,"non spécialisé"],
    [174,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65731","Etat","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [175,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [176,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","57320.62",null,null,null,"0.00","59757.00",null,"non spécialisé"],
    [177,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6065","Livres, disques, cassettes, ... (bibliothèques et médiathèques)","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","42161.47",null,null,null,"0.00","42439.00",null,"non spécialisé"],
    [178,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","recette","6060.24",null,null,null,"0.00",null,null,"non spécialisé"],
    [179,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6065","Livres, disques, cassettes, ... (bibliothèques et médiathèques)","322","Musées",null,"fonctionnement","réel","dépense","2985.42",null,null,null,"0.00","2986.00",null,"non spécialisé"],
    [180,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","250.00",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [181,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","510","Services communs",null,"fonctionnement","réel","dépense","144270.97",null,null,null,"0.00","144301.00",null,"non spécialisé"],
    [182,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","196.97",null,null,null,"0.00","260.00",null,"non spécialisé"],
    [183,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","112","Police municipale",null,"fonctionnement","réel","dépense","21480.00",null,null,null,"0.00","37500.00",null,"non spécialisé"],
    [184,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","11727.80",null,null,null,"0.00","20087.00",null,"non spécialisé"],
    [185,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","20","Services communs",null,"fonctionnement","réel","dépense","320.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [186,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","213","Classes regroupées",null,"fonctionnement","réel","dépense","25841.00",null,null,null,"0.00","55000.00",null,"non spécialisé"],
    [187,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","64","Crèches et garderies",null,"fonctionnement","réel","dépense","967576.39",null,null,null,"0.00","971827.00",null,"non spécialisé"],
    [188,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","500.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [189,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","64","Crèches et garderies",null,"fonctionnement","réel","recette","30.16",null,null,null,"0.00",null,null,"non spécialisé"],
    [190,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","4564.96",null,null,null,"0.00","4565.00",null,"non spécialisé"],
    [191,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","recette","15424.12",null,null,null,"0.00",null,null,"non spécialisé"],
    [192,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","681472.61",null,null,null,"0.00","682098.00",null,"non spécialisé"],
    [193,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","813","Propreté urbaine",null,"fonctionnement","réel","dépense","632681.52",null,null,null,"0.00","632704.00",null,"non spécialisé"],
    [194,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","313","Théâtres",null,"fonctionnement","réel","dépense","500.00",null,null,null,"0.00","2680.00",null,"non spécialisé"],
    [195,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","830","Services communs",null,"fonctionnement","réel","dépense","46591.24",null,null,null,"0.00","46666.00",null,"non spécialisé"],
    [196,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","25824.35",null,null,null,"0.00","27864.00",null,"non spécialisé"],
    [197,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","412","Stades",null,"fonctionnement","réel","dépense","4908.96",null,null,null,"0.00","4910.00",null,"non spécialisé"],
    [198,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","91","Foires et marchés",null,"fonctionnement","réel","dépense","20163.79",null,null,null,"0.00","20235.00",null,"non spécialisé"],
    [199,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [200,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","814480.85",null,null,null,"0.00","2179562.00",null,"non spécialisé"],
    [201,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","4120.32",null,null,null,"0.00","4121.00",null,"non spécialisé"],
    [202,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","157104.29",null,null,null,"0.00","172069.00",null,"non spécialisé"],
    [203,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","322","Musées",null,"fonctionnement","réel","dépense","11028.00",null,null,null,"0.00","16975.00",null,"non spécialisé"],
    [204,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","3143.23",null,null,null,"0.00","3145.00",null,"non spécialisé"],
    [205,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","1572.00",null,null,null,"0.00","1705.00",null,"non spécialisé"],
    [206,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","021","Assemblée locale",null,"fonctionnement","réel","dépense","59836.58",null,null,null,"0.00","59857.00",null,"non spécialisé"],
    [207,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","369712.31",null,null,null,"0.00","369713.00",null,"non spécialisé"],
    [208,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","323","Archives",null,"fonctionnement","réel","dépense","860.00",null,null,null,"0.00","860.00",null,"non spécialisé"],
    [209,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70846","AU GFP de rattachement","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","recette","10470.39",null,null,null,"0.00","14600.00",null,"non spécialisé"],
    [210,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70841","aux budgets annexes, régies municipales, C.C.A.S. et caisse des écoles","20","Services communs",null,"fonctionnement","réel","recette","181153.87",null,null,null,"0.00","203000.00",null,"non spécialisé"],
    [211,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","823","Espaces verts urbains",null,"fonctionnement","réel","recette","20446.92",null,null,null,"0.00",null,null,"non spécialisé"],
    [212,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [213,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","40","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [214,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","413","Piscines",null,"fonctionnement","réel","dépense","2300.00",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [215,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","307.96",null,null,null,"0.00","308.00",null,"non spécialisé"],
    [216,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","412","Stades",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [217,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","412","Stades",null,"fonctionnement","réel","dépense","138.48",null,null,null,"0.00","139.00",null,"non spécialisé"],
    [218,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","75.00",null,null,null,"0.00","2400.00",null,"non spécialisé"],
    [219,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","290.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [220,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","322","Musées",null,"fonctionnement","réel","dépense","1020.00",null,null,null,"0.00","1020.00",null,"non spécialisé"],
    [221,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","412","Stades",null,"fonctionnement","réel","dépense","2899.20",null,null,null,"0.00","2900.00",null,"non spécialisé"],
    [222,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70848","aux autres organismes","313","Théâtres",null,"fonctionnement","réel","recette","308253.20",null,null,null,"0.00","312791.00",null,"non spécialisé"],
    [223,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70848","aux autres organismes","23","Enseignement supérieur",null,"fonctionnement","réel","recette","1039124.80",null,null,null,"0.00","1057699.00",null,"non spécialisé"],
    [224,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70848","aux autres organismes","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","81400.44",null,null,null,"0.00","80800.00",null,"non spécialisé"],
    [225,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","510","Services communs",null,"fonctionnement","réel","dépense","1933.00",null,null,null,"0.00","2500.00",null,"non spécialisé"],
    [226,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","64","Crèches et garderies",null,"fonctionnement","réel","dépense","16261.50",null,null,null,"0.00","17231.00",null,"non spécialisé"],
    [227,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","5107.84",null,null,null,"0.00","6693.00",null,"non spécialisé"],
    [228,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","543.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [229,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","813","Propreté urbaine",null,"fonctionnement","réel","dépense","150.00",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [230,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","269579.41",null,null,null,"0.00","274942.00",null,"non spécialisé"],
    [231,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","1780722.77",null,null,null,"0.00","1782929.00",null,"non spécialisé"],
    [232,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74751","GFP de rattachement","510","Services communs",null,"fonctionnement","réel","recette","1500.00",null,null,null,"0.00","9500.00",null,"non spécialisé"],
    [233,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7064","Taxes de désinfection (services d'hygiène)","832","Actions spécifiques de lutte contre la pollution",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [234,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","510","Services communs",null,"fonctionnement","réel","recette","78000.00",null,null,null,"0.00","146160.00",null,"non spécialisé"],
    [235,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","112","Police municipale",null,"fonctionnement","réel","recette","4985.94",null,null,null,"0.00",null,null,"non spécialisé"],
    [236,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7472","Régions","20","Services communs",null,"fonctionnement","réel","recette","421.33",null,null,null,"0.00",null,null,"non spécialisé"],
    [237,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","830","Services communs",null,"fonctionnement","réel","dépense","1460.00",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [238,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","18835.67",null,null,null,"0.00","23318.00",null,"non spécialisé"],
    [239,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","70385.48",null,null,null,"0.00","105510.00",null,"non spécialisé"],
    [240,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","38307.93",null,null,null,"0.00","39530.00",null,"non spécialisé"],
    [241,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6188","Autres frais divers","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","10963.36",null,null,null,"0.00","11650.00",null,"non spécialisé"],
    [242,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6227","Frais d'actes et de contentieux","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","39.84",null,null,null,"0.00","5000.00",null,"non spécialisé"],
    [243,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","95","Aides au tourisme",null,"fonctionnement","réel","dépense","316850.00",null,null,null,"0.00","316850.00",null,"non spécialisé"],
    [244,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","51840.00",null,null,null,"0.00","88171.00",null,"non spécialisé"],
    [245,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65731","Etat","95","Aides au tourisme",null,"fonctionnement","réel","dépense","14700.00",null,null,null,"0.00","16450.00",null,"non spécialisé"],
    [246,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","246773.91",null,null,null,"0.00","247121.00",null,"non spécialisé"],
    [247,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","24144.07",null,null,null,"0.00","24584.00",null,"non spécialisé"],
    [248,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2115","Terrains bâtis","01","Opérations non ventilables",null,"investissement","ordre","recette","234557.82",null,null,null,"0.00",null,null,"non spécialisé"],
    [249,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70878","par d'autres redevables","510","Services communs",null,"fonctionnement","réel","recette","24214.93",null,null,null,"0.00","16044.00",null,"non spécialisé"],
    [250,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","50968.02",null,null,null,"0.00","52755.00",null,"non spécialisé"],
    [251,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","95","Aides au tourisme",null,"fonctionnement","réel","dépense","9287.00",null,null,null,"0.00","9287.00",null,"non spécialisé"],
    [252,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","3616.38",null,null,null,"0.00","3703.00",null,"non spécialisé"],
    [253,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6218","Autre personnel extérieur","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","30000.00",null,null,null,"0.00","30000.00",null,"non spécialisé"],
    [254,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","213","Classes regroupées",null,"fonctionnement","réel","dépense","62082.21",null,null,null,"0.00","82844.00",null,"non spécialisé"],
    [255,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6218","Autre personnel extérieur","213","Classes regroupées",null,"fonctionnement","réel","dépense","3029.91",null,null,null,"0.00","4100.00",null,"non spécialisé"],
    [256,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","212","Ecoles primaires",null,"fonctionnement","réel","dépense","630.12",null,null,null,"0.00","1802.00",null,"non spécialisé"],
    [257,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","67393.63",null,null,null,"0.00","70039.00",null,"non spécialisé"],
    [258,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","3711.00",null,null,null,"0.00","4427.00",null,"non spécialisé"],
    [259,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6218","Autre personnel extérieur","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","59508.62",null,null,null,"0.00","63000.00",null,"non spécialisé"],
    [260,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","1232.86",null,null,null,"0.00","1233.00",null,"non spécialisé"],
    [261,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","15582.43",null,null,null,"0.00","15621.00",null,"non spécialisé"],
    [262,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","2069.52",null,null,null,"0.00","2070.00",null,"non spécialisé"],
    [263,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","021","Assemblée locale",null,"fonctionnement","réel","dépense","3611.91",null,null,null,"0.00","3703.00",null,"non spécialisé"],
    [264,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","322","Musées",null,"fonctionnement","réel","dépense","2069.52",null,null,null,"0.00","2071.00",null,"non spécialisé"],
    [265,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","213","Classes regroupées",null,"fonctionnement","réel","dépense","6426.66",null,null,null,"0.00","7080.00",null,"non spécialisé"],
    [266,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","823","Espaces verts urbains",null,"investissement","réel","dépense","1581456.00",null,"757654.18",null,"0.00","1913717.18","332260.54","non spécialisé"],
    [267,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74751","GFP de rattachement","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","4000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [268,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","249058.30",null,"211637.02",null,"0.00","270233.02","21173.79","non spécialisé"],
    [269,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2135","Installations générales, agencements, aménagements des constructions","01","Opérations non ventilables",null,"investissement","ordre","recette","1753.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [270,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","680473.57",null,"759758.63",null,"0.00","1418849.63","738376.06","non spécialisé"],
    [271,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","524","Autres services",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","40000.00","40000.00","non spécialisé"],
    [272,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70878","par d'autres redevables","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","3154.47",null,null,null,"0.00",null,null,"non spécialisé"],
    [273,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","823","Espaces verts urbains",null,"investissement","réel","recette","3049.48",null,"0.00",null,"0.00","1477.00",null,"non spécialisé"],
    [274,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","9000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [275,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7066","Redevances et droits des services à caractère social","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","34970.31",null,null,null,"0.00","61500.00",null,"non spécialisé"],
    [276,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","6619.30",null,null,null,"0.00","6977.00",null,"non spécialisé"],
    [277,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","2941.10",null,null,null,"0.00","3376.00",null,"non spécialisé"],
    [278,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","2324.67",null,null,null,"0.00","2331.00",null,"non spécialisé"],
    [279,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","213","Classes regroupées",null,"fonctionnement","réel","dépense","2909.60",null,null,null,"0.00","2910.00",null,"non spécialisé"],
    [280,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","1160.04",null,null,null,"0.00","1328.00",null,"non spécialisé"],
    [281,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","673","Titres annulés (sur exercices antérieurs)","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","627.20",null,null,null,"0.00","20000.00",null,"non spécialisé"],
    [282,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","4353.68",null,null,null,"0.00","4434.00",null,"non spécialisé"],
    [283,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6188","Autres frais divers","213","Classes regroupées",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1455.00",null,"non spécialisé"],
    [284,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","112","Police municipale",null,"fonctionnement","réel","dépense","36711.38",null,null,null,"0.00","38583.00",null,"non spécialisé"],
    [285,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","4139.04",null,null,null,"0.00","4140.00",null,"non spécialisé"],
    [286,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","20","Services communs",null,"fonctionnement","réel","dépense","22933.23",null,null,null,"0.00","23648.00",null,"non spécialisé"],
    [287,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","813","Propreté urbaine",null,"fonctionnement","réel","dépense","11961.56",null,null,null,"0.00","12077.00",null,"non spécialisé"],
    [288,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","62806.33",null,null,null,"0.00","63019.00",null,"non spécialisé"],
    [289,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","862.30",null,null,null,"0.00","2010.00",null,"non spécialisé"],
    [290,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","64","Crèches et garderies",null,"fonctionnement","réel","dépense","9056.74",null,null,null,"0.00","9376.00",null,"non spécialisé"],
    [291,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","95","Aides au tourisme",null,"fonctionnement","réel","dépense","943.75",null,null,null,"0.00","1481.00",null,"non spécialisé"],
    [292,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","91","Foires et marchés",null,"fonctionnement","réel","dépense","110662.61",null,null,null,"0.00","112023.00",null,"non spécialisé"],
    [293,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1513.00",null,"non spécialisé"],
    [294,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","26266.00",null,null,null,"0.00","26266.00",null,"non spécialisé"],
    [295,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","820","Services communs",null,"fonctionnement","réel","dépense","8431.36",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [296,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","144377.47",null,null,null,"0.00","146252.00",null,"non spécialisé"],
    [297,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","821","Equipements de voirie",null,"fonctionnement","réel","dépense","69994.04",null,null,null,"0.00","81943.00",null,"non spécialisé"],
    [298,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","14592.88",null,null,null,"0.00","19335.00",null,"non spécialisé"],
    [299,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","413","Piscines",null,"fonctionnement","réel","dépense","278271.00",null,null,null,"0.00","278271.00",null,"non spécialisé"],
    [300,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","33211.00",null,null,null,"0.00","33211.00",null,"non spécialisé"],
    [301,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","823","Espaces verts urbains",null,"investissement","réel","recette","9600.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [302,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","213","Classes regroupées",null,"fonctionnement","réel","dépense","169886.11",null,null,null,"0.00","173069.00",null,"non spécialisé"],
    [303,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","69108.10",null,null,null,"0.00","69516.00",null,"non spécialisé"],
    [304,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","756.00",null,null,null,"0.00","756.00",null,"non spécialisé"],
    [305,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","28731.52",null,null,null,"0.00","29361.00",null,"non spécialisé"],
    [306,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","6987.00",null,null,null,"0.00","6987.00",null,"non spécialisé"],
    [307,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","1562.79",null,null,null,"0.00","8265.00",null,"non spécialisé"],
    [308,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","50037.28",null,null,null,"0.00","50195.00",null,"non spécialisé"],
    [309,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","3630.50",null,null,null,"0.00","3851.00",null,"non spécialisé"],
    [310,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","63","Aides à la famille",null,"fonctionnement","réel","dépense","16956.34",null,null,null,"0.00","16984.00",null,"non spécialisé"],
    [311,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","4363.00",null,null,null,"0.00","4363.00",null,"non spécialisé"],
    [312,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","64","Crèches et garderies",null,"fonctionnement","réel","dépense","4568.89",null,null,null,"0.00","4607.00",null,"non spécialisé"],
    [313,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","412","Stades",null,"fonctionnement","réel","dépense","190.97",null,null,null,"0.00","749.00",null,"non spécialisé"],
    [314,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","7884.02",null,null,null,"0.00","41233.00",null,"non spécialisé"],
    [315,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","213","Classes regroupées",null,"fonctionnement","réel","dépense","86677.00",null,null,null,"0.00","86677.00",null,"non spécialisé"],
    [316,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","212","Ecoles primaires",null,"fonctionnement","réel","dépense","5051.37",null,null,null,"0.00","10823.00",null,"non spécialisé"],
    [317,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","3799.98",null,null,null,"0.00","3805.00",null,"non spécialisé"],
    [318,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","4818.00",null,null,null,"0.00","4818.00",null,"non spécialisé"],
    [319,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","6030.96",null,null,null,"0.00","6031.00",null,"non spécialisé"],
    [320,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","212","Ecoles primaires",null,"fonctionnement","réel","dépense","1121.94",null,null,null,"0.00","1820.00",null,"non spécialisé"],
    [321,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","311","Expression musicale, lyrique et chorégraphique",null,"fonctionnement","réel","dépense","1747.95",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [322,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64116","Indemnités de préavis et de licenciement","212","Ecoles primaires",null,"fonctionnement","réel","dépense","10268.42",null,null,null,"0.00","11000.00",null,"non spécialisé"],
    [323,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","413","Piscines",null,"fonctionnement","réel","dépense","67046.35",null,null,null,"0.00","129782.00",null,"non spécialisé"],
    [324,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","6415.77",null,null,null,"0.00","7381.00",null,"non spécialisé"],
    [325,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","63","Aides à la famille",null,"fonctionnement","réel","dépense","556.40",null,null,null,"0.00","1029.00",null,"non spécialisé"],
    [326,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","5736.00",null,"non spécialisé"],
    [327,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","64","Crèches et garderies",null,"fonctionnement","réel","dépense","910.97",null,null,null,"0.00","2807.00",null,"non spécialisé"],
    [328,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","1017.07",null,null,null,"0.00","1372.00",null,"non spécialisé"],
    [329,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","2907.20",null,null,null,"0.00","4400.00",null,"non spécialisé"],
    [330,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","21052.56",null,null,null,"0.00","21098.00",null,"non spécialisé"],
    [331,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","1042.75",null,null,null,"0.00","1047.00",null,"non spécialisé"],
    [332,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","112","Police municipale",null,"fonctionnement","réel","dépense","627681.62",null,null,null,"0.00","627698.00",null,"non spécialisé"],
    [333,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","944168.58",null,null,null,"0.00","944725.00",null,"non spécialisé"],
    [334,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","169439.69",null,null,null,"0.00","169441.00",null,"non spécialisé"],
    [335,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","93","Aides à l'énergie, aux industries manufacturières et au bâtiment et travaux publics",null,"fonctionnement","réel","dépense","14521.50",null,null,null,"0.00","38873.00",null,"non spécialisé"],
    [336,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","322","Musées",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","70.00",null,"non spécialisé"],
    [337,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","021","Assemblée locale",null,"fonctionnement","réel","dépense","44356.97",null,null,null,"0.00","44445.00",null,"non spécialisé"],
    [338,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","31450.47",null,null,null,"0.00","35958.00",null,"non spécialisé"],
    [339,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","412","Stades",null,"fonctionnement","réel","dépense","1752.00",null,null,null,"0.00","1752.00",null,"non spécialisé"],
    [340,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","198.12",null,null,null,"0.00","261.00",null,"non spécialisé"],
    [341,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","47883.61",null,null,null,"0.00","49504.00",null,"non spécialisé"],
    [342,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","57344.26",null,null,null,"0.00","57372.00",null,"non spécialisé"],
    [343,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","16187.15",null,null,null,"0.00","18912.00",null,"non spécialisé"],
    [344,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","49079.68",null,null,null,"0.00","49115.00",null,"non spécialisé"],
    [345,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","1016.63",null,null,null,"0.00","1133.00",null,"non spécialisé"],
    [346,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","150772.38",null,null,null,"0.00","194030.00",null,"non spécialisé"],
    [347,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","021","Assemblée locale",null,"fonctionnement","réel","dépense","156.29",null,null,null,"0.00","170.00",null,"non spécialisé"],
    [348,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","830","Services communs",null,"fonctionnement","réel","dépense","1511.54",null,null,null,"0.00","1987.00",null,"non spécialisé"],
    [349,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","524","Autres services",null,"fonctionnement","réel","dépense","7525.00",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [350,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","20","Services communs",null,"fonctionnement","réel","dépense","287436.09",null,null,null,"0.00","287452.00",null,"non spécialisé"],
    [351,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","212","Ecoles primaires",null,"fonctionnement","réel","dépense","308440.69",null,null,null,"0.00","309339.00",null,"non spécialisé"],
    [352,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","355478.67",null,null,null,"0.00","357362.00",null,"non spécialisé"],
    [353,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","103982.43",null,null,null,"0.00","104064.00",null,"non spécialisé"],
    [354,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","213","Classes regroupées",null,"fonctionnement","réel","dépense","122178.85",null,null,null,"0.00","122446.00",null,"non spécialisé"],
    [355,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","021","Assemblée locale",null,"fonctionnement","réel","dépense","1279.70",null,null,null,"0.00","1420.00",null,"non spécialisé"],
    [356,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","63","Aides à la famille",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","2585.00",null,"non spécialisé"],
    [357,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","185159.14",null,null,null,"0.00","185378.00",null,"non spécialisé"],
    [358,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","64","Crèches et garderies",null,"fonctionnement","réel","dépense","28605.60",null,null,null,"0.00","39131.00",null,"non spécialisé"],
    [359,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","021","Assemblée locale",null,"fonctionnement","réel","dépense","9116.60",null,null,null,"0.00","9299.00",null,"non spécialisé"],
    [360,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","114284.44",null,null,null,"0.00","120214.00",null,"non spécialisé"],
    [361,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","212","Ecoles primaires",null,"fonctionnement","réel","dépense","48965.95",null,null,null,"0.00","50000.00",null,"non spécialisé"],
    [362,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","24066.70",null,null,null,"0.00","30138.00",null,"non spécialisé"],
    [363,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","29003.66",null,null,null,"0.00","30000.00",null,"non spécialisé"],
    [364,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","91130.91",null,null,null,"0.00","91506.00",null,"non spécialisé"],
    [365,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","91","Foires et marchés",null,"fonctionnement","réel","dépense","140970.77",null,null,null,"0.00","190000.00",null,"non spécialisé"],
    [366,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","90","Interventions économiques",null,"fonctionnement","réel","dépense","8187.20",null,null,null,"0.00","9272.00",null,"non spécialisé"],
    [367,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","313","Théâtres",null,"fonctionnement","réel","dépense","35902.76",null,null,null,"0.00","35954.00",null,"non spécialisé"],
    [368,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","7361.06",null,null,null,"0.00","8000.00",null,"non spécialisé"],
    [369,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","021","Assemblée locale",null,"fonctionnement","réel","dépense","2345.82",null,null,null,"0.00","2384.00",null,"non spécialisé"],
    [370,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","348362.70",null,null,null,"0.00","348813.00",null,"non spécialisé"],
    [371,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","021","Assemblée locale",null,"fonctionnement","réel","dépense","92.70",null,null,null,"0.00","150.00",null,"non spécialisé"],
    [372,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","591459.30",null,null,null,"0.00","624552.00",null,"non spécialisé"],
    [373,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","323","Archives",null,"fonctionnement","réel","dépense","22950.53",null,null,null,"0.00","22998.00",null,"non spécialisé"],
    [374,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","322","Musées",null,"fonctionnement","réel","dépense","823273.50",null,null,null,"0.00","823400.00",null,"non spécialisé"],
    [375,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","467.05",null,null,null,"0.00","468.00",null,"non spécialisé"],
    [376,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","13251","GFP de rattachement","324","Entretien du patrimoine culturel",null,"investissement","réel","recette","127000.00",null,"0.00",null,"0.00","254000.00",null,"non spécialisé"],
    [377,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6458","Cotisations aux autres organismes sociaux","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","356.67",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [378,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6458","Cotisations aux autres organismes sociaux","322","Musées",null,"fonctionnement","réel","dépense","3256.21",null,null,null,"0.00","3489.00",null,"non spécialisé"],
    [379,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","21316","Equipements du cimetière","01","Opérations non ventilables",null,"investissement","ordre","dépense","43142.00",null,null,null,"0.00","43142.00",null,"non spécialisé"],
    [380,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2183","Matériel de bureau et matériel informatique","020","Administration générale de la collectivité",null,"investissement","réel","dépense","336623.66",null,"36791.94",null,"0.00","376475.94","39592.65","non spécialisé"],
    [381,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","2113.22",null,null,null,"0.00","2617.00",null,"non spécialisé"],
    [382,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2182","Matériel de transport","020","Administration générale de la collectivité",null,"investissement","réel","dépense","1351053.56",null,"985476.95",null,"0.00","2089708.95","738655.16","non spécialisé"],
    [383,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6458","Cotisations aux autres organismes sociaux","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","962.00",null,"non spécialisé"],
    [384,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","823","Espaces verts urbains",null,"investissement","réel","dépense","330217.58",null,"93267.48",null,"0.00","533580.48","203347.65","non spécialisé"],
    [385,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","64","Crèches et garderies",null,"fonctionnement","réel","dépense","1232.80",null,null,null,"0.00","1387.00",null,"non spécialisé"],
    [386,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6458","Cotisations aux autres organismes sociaux","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","47285.33",null,null,null,"0.00","48198.00",null,"non spécialisé"],
    [387,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","212","Ecoles primaires",null,"investissement","réel","dépense","0.00",null,"480.00",null,"0.00","480.00","480.00","non spécialisé"],
    [388,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6458","Cotisations aux autres organismes sociaux","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","317.07",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [389,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2183","Matériel de bureau et matériel informatique","212","Ecoles primaires",null,"investissement","réel","dépense","335350.03",null,"70135.02",null,"0.00","382465.02","47034.53","non spécialisé"],
    [390,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2111","Terrains nus","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","1029.22",null,"0.00",null,"0.00",null,null,"non spécialisé"],
    [391,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2111","Terrains nus","01","Opérations non ventilables",null,"investissement","ordre","recette","59530.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [392,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6458","Cotisations aux autres organismes sociaux","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","524.15",null,null,null,"0.00","789.00",null,"non spécialisé"],
    [393,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","32090.97",null,null,null,"0.00","38181.00",null,"non spécialisé"],
    [394,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6458","Cotisations aux autres organismes sociaux","33","Action culturelle",null,"fonctionnement","réel","dépense","1314.63",null,null,null,"0.00","1315.00",null,"non spécialisé"],
    [395,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","112","Police municipale",null,"fonctionnement","réel","dépense","3011.88",null,null,null,"0.00","4000.00",null,"non spécialisé"],
    [396,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21316","Equipements du cimetière","026","Cimetières et pompes funèbres",null,"investissement","réel","dépense","502081.81",null,"671255.59",null,"0.00","729552.59","226538.42","non spécialisé"],
    [397,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1327","Budget communautaire et fonds structurels","020","Administration générale de la collectivité",null,"investissement","réel","recette","485439.05",null,null,null,"0.00",null,null,"non spécialisé"],
    [398,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","110","Services communs",null,"investissement","réel","dépense","0.00",null,"24899.39",null,"0.00","24899.39","24398.76","non spécialisé"],
    [399,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","212","Ecoles primaires",null,"investissement","réel","dépense","460561.05",null,"293256.14",null,"0.00","523693.14","63131.26","non spécialisé"],
    [400,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2183","Matériel de bureau et matériel informatique","413","Piscines",null,"investissement","réel","dépense","0.00",null,"3471.16",null,"0.00","3471.16","3471.16","non spécialisé"],
    [401,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2183","Matériel de bureau et matériel informatique","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","1612.96",null,"7500.00",null,"0.00","1916.00","302.40","non spécialisé"],
    [402,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","322","Musées",null,"investissement","réel","dépense","241735.42",null,"586728.15",null,"0.00","817542.15","575806.53","non spécialisé"],
    [403,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","020","Administration générale de la collectivité",null,"investissement","réel","dépense","3016571.48",null,"1099748.63",null,"0.00","5370708.63","2352413.80","non spécialisé"],
    [404,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2135","Installations générales, agencements, aménagements des constructions","01","Opérations non ventilables",null,"investissement","ordre","dépense","713850.00",null,null,null,"0.00","713850.00",null,"non spécialisé"],
    [405,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","021","Virement de la section de fonctionnement","021","Virement de la section de fonctionnement","01","Opérations non ventilables",null,"investissement","ordre","recette","0.00",null,null,null,"0.00","25025297.00",null,"non spécialisé"],
    [406,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","025","Aides aux associations (non classées ailleurs)",null,"investissement","réel","dépense","5235.23",null,"4498.15",null,"0.00","6411.15",null,"non spécialisé"],
    [407,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","020","Administration générale de la collectivité",null,"investissement","réel","dépense","111688.66",null,"66604.02",null,"0.00","159611.02","47633.28","non spécialisé"],
    [408,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","212","Ecoles primaires",null,"fonctionnement","réel","dépense","199645.56",null,null,null,"0.00","227903.00",null,"non spécialisé"],
    [409,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","199358.35",null,null,null,"0.00","208275.00",null,"non spécialisé"],
    [410,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","73514.84",null,null,null,"0.00","120058.00",null,"non spécialisé"],
    [411,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","213","Classes regroupées",null,"fonctionnement","réel","dépense","952046.44",null,null,null,"0.00","968523.00",null,"non spécialisé"],
    [412,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","170263.49",null,null,null,"0.00","172184.00",null,"non spécialisé"],
    [413,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","313","Théâtres",null,"fonctionnement","réel","dépense","117502.13",null,null,null,"0.00","120401.00",null,"non spécialisé"],
    [414,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","251","Hébergement et restauration scolaire",null,"investissement","réel","dépense","17469.31",null,"0.00",null,"0.00","17470.00",null,"non spécialisé"],
    [415,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804132","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","946.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [416,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804131","Biens mobiliers, matériel et études","01","Opérations non ventilables",null,"investissement","ordre","recette","880.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [417,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28041512","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","1879810.00",null,null,null,"0.00","1880000.00",null,"non spécialisé"],
    [418,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","213","Classes regroupées",null,"investissement","réel","dépense","46031.98",null,"7982.79",null,"0.00","52297.79","5890.37","non spécialisé"],
    [419,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28041511","Biens mobiliers, matériel et études","01","Opérations non ventilables",null,"investissement","ordre","recette","907642.29",null,null,null,"0.00","908000.00",null,"non spécialisé"],
    [420,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1328","Autres","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","490377.61",null,"0.00",null,"0.00","76283.00",null,"non spécialisé"],
    [421,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804111","Biens mobiliers, matériel et études","01","Opérations non ventilables",null,"investissement","ordre","recette","8386.00",null,null,null,"0.00","8500.00",null,"non spécialisé"],
    [422,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28031","Frais d'études","01","Opérations non ventilables",null,"investissement","ordre","recette","71664.00",null,null,null,"0.00","72000.00",null,"non spécialisé"],
    [423,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804112","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","704819.00",null,null,null,"0.00","705000.00",null,"non spécialisé"],
    [424,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2802","Frais liés à la réalisation des documents d'urbanisme et à la numérisation du cadastre","01","Opérations non ventilables",null,"investissement","ordre","recette","3264.00",null,null,null,"0.00","4000.00",null,"non spécialisé"],
    [425,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","322","Musées",null,"fonctionnement","réel","dépense","301404.03",null,null,null,"0.00","319204.00",null,"non spécialisé"],
    [426,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","343775.16",null,null,null,"0.00","349487.00",null,"non spécialisé"],
    [427,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","412","Stades",null,"fonctionnement","réel","dépense","333595.73",null,null,null,"0.00","338184.00",null,"non spécialisé"],
    [428,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","454141.08",null,null,null,"0.00","462786.00",null,"non spécialisé"],
    [429,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","322","Musées",null,"investissement","réel","dépense","56181.32",null,"8115.00",null,"0.00","58978.00","2621.20","non spécialisé"],
    [430,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","16449","Opérations afférentes à l'option de tirage sur ligne de trésorerie","01","Opérations non ventilables",null,"investissement","réel","recette","918000.00",null,"0.00",null,"0.00","918000.00",null,"non spécialisé"],
    [431,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","321","Bibliothèques et médiathèques",null,"investissement","réel","dépense","11207.46",null,"3371.17",null,"0.00","25470.17","14262.55","non spécialisé"],
    [432,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","313","Théâtres",null,"investissement","réel","dépense","292103.91",null,"386675.00",null,"0.00","372983.00","80878.13","non spécialisé"],
    [433,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","238266.57",null,null,null,"0.00","247903.00",null,"non spécialisé"],
    [434,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","55932.65",null,null,null,"0.00","62527.00",null,"non spécialisé"],
    [435,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","421","Centres de loisirs",null,"fonctionnement","réel","dépense","22946.87",null,null,null,"0.00","28006.00",null,"non spécialisé"],
    [436,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","510","Services communs",null,"fonctionnement","réel","dépense","14376.47",null,null,null,"0.00","20745.00",null,"non spécialisé"],
    [437,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","2031","Frais d'études","01","Opérations non ventilables",null,"investissement","ordre","recette","712257.04",null,null,null,"0.00","712258.00",null,"non spécialisé"],
    [438,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","10609.45",null,"1786.38",null,"0.00","10610.38",null,"non spécialisé"],
    [439,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","64","Crèches et garderies",null,"investissement","réel","dépense","22526.65",null,"7837.13",null,"0.00","22527.13",null,"non spécialisé"],
    [440,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","413","Piscines",null,"fonctionnement","réel","dépense","1134887.47",null,null,null,"0.00","1151001.00",null,"non spécialisé"],
    [441,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","288846.02",null,null,null,"0.00","289794.00",null,"non spécialisé"],
    [442,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","64","Crèches et garderies",null,"fonctionnement","réel","dépense","114651.07",null,null,null,"0.00","116172.00",null,"non spécialisé"],
    [443,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","11467.57",null,null,null,"0.00","12447.00",null,"non spécialisé"],
    [444,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","814","Eclairage public",null,"fonctionnement","réel","dépense","1508749.38",null,null,null,"0.00","1516160.00",null,"non spécialisé"],
    [445,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","813","Propreté urbaine",null,"fonctionnement","réel","dépense","58680.64",null,null,null,"0.00","64310.00",null,"non spécialisé"],
    [446,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","63","Aides à la famille",null,"fonctionnement","réel","dépense","121579.14",null,null,null,"0.00","128619.00",null,"non spécialisé"],
    [447,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","823","Espaces verts urbains",null,"investissement","réel","recette","8286.50",null,null,null,"0.00","8287.00",null,"non spécialisé"],
    [448,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","recette","1218.99",null,null,null,"0.00","1400.00",null,"non spécialisé"],
    [449,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","411","Salles de sport, gymnases",null,"investissement","réel","recette","480214.96",null,"0.00",null,"0.00","646525.00",null,"non spécialisé"],
    [450,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","313","Théâtres",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","900.00",null,"non spécialisé"],
    [451,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","412","Stades",null,"investissement","réel","recette","6535.71",null,"0.00",null,"0.00","6536.00",null,"non spécialisé"],
    [452,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","23","Enseignement supérieur",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","3200.00",null,"non spécialisé"],
    [453,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","213","Classes regroupées",null,"fonctionnement","réel","recette","50532.90",null,null,null,"0.00","5800.00",null,"non spécialisé"],
    [454,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","322","Musées",null,"investissement","réel","recette","63056.00",null,"8787.00",null,"0.00","99778.00",null,"non spécialisé"],
    [455,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","recette","41098.96",null,null,null,"0.00","18900.00",null,"non spécialisé"],
    [456,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","212","Ecoles primaires",null,"fonctionnement","réel","recette","82520.95",null,null,null,"0.00","13700.00",null,"non spécialisé"],
    [457,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","813","Propreté urbaine",null,"fonctionnement","réel","dépense","674401.54",null,null,null,"0.00","683525.00",null,"non spécialisé"],
    [458,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","952310.13",null,null,null,"0.00","957401.00",null,"non spécialisé"],
    [459,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6188","Autres frais divers","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","8138.89",null,null,null,"0.00","9350.00",null,"non spécialisé"],
    [460,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","91","Foires et marchés",null,"fonctionnement","réel","dépense","25049.32",null,null,null,"0.00","25668.00",null,"non spécialisé"],
    [461,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","270.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [462,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","24341.88",null,null,null,"0.00","24666.00",null,"non spécialisé"],
    [463,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","24756.67",null,null,null,"0.00","24786.00",null,"non spécialisé"],
    [464,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","830","Services communs",null,"fonctionnement","réel","dépense","63189.48",null,null,null,"0.00","63211.00",null,"non spécialisé"],
    [465,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","7999.99",null,null,null,"0.00","8615.00",null,"non spécialisé"],
    [466,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","2172.10",null,null,null,"0.00","2179.00",null,"non spécialisé"],
    [467,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","021","Assemblée locale",null,"fonctionnement","réel","dépense","2384.95",null,null,null,"0.00","2495.00",null,"non spécialisé"],
    [468,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","5648.49",null,null,null,"0.00","6671.00",null,"non spécialisé"],
    [469,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","33","Action culturelle",null,"fonctionnement","réel","recette","213.96",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [470,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","40","Services communs",null,"fonctionnement","réel","recette","829.35",null,null,null,"0.00","2500.00",null,"non spécialisé"],
    [471,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","323","Archives",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","600.00",null,"non spécialisé"],
    [472,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","322","Musées",null,"fonctionnement","réel","recette","40574.82",null,null,null,"0.00","14800.00",null,"non spécialisé"],
    [473,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","recette","4047.40",null,null,null,"0.00",null,null,"non spécialisé"],
    [474,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","recette","12458.23",null,null,null,"0.00","7900.00",null,"non spécialisé"],
    [475,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","256.07",null,null,null,"0.00","257.00",null,"non spécialisé"],
    [476,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","199.57",null,null,null,"0.00","222.00",null,"non spécialisé"],
    [477,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","223.00",null,"non spécialisé"],
    [478,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","292.25",null,null,null,"0.00","450.00",null,"non spécialisé"],
    [479,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","338.78",null,null,null,"0.00","825.00",null,"non spécialisé"],
    [480,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","3941.28",null,null,null,"0.00","4000.00",null,"non spécialisé"],
    [481,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","20","Services communs",null,"fonctionnement","réel","dépense","7475.75",null,null,null,"0.00","7578.00",null,"non spécialisé"],
    [482,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","162.25",null,null,null,"0.00","250.00",null,"non spécialisé"],
    [483,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","1823.66",null,null,null,"0.00","7744.00",null,"non spécialisé"],
    [484,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","84.14",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [485,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","2255.09",null,null,null,"0.00","2256.00",null,"non spécialisé"],
    [486,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","112","Police municipale",null,"fonctionnement","réel","dépense","1230.41",null,null,null,"0.00","1356.00",null,"non spécialisé"],
    [487,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","213","Classes regroupées",null,"fonctionnement","réel","dépense","38739.92",null,null,null,"0.00","38793.00",null,"non spécialisé"],
    [488,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","75783.34",null,null,null,"0.00","76294.00",null,"non spécialisé"],
    [489,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","212","Ecoles primaires",null,"fonctionnement","réel","dépense","75952.76",null,null,null,"0.00","76010.00",null,"non spécialisé"],
    [490,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","510","Services communs",null,"fonctionnement","réel","recette","396.46",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [491,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","421","Centres de loisirs",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [492,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","recette","855.81",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [493,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","3374.71",null,null,null,"0.00","6100.00",null,"non spécialisé"],
    [494,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","411","Salles de sport, gymnases",null,"fonctionnement","réel","recette","3186.19",null,null,null,"0.00","3500.00",null,"non spécialisé"],
    [495,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","131871.98",null,null,null,"0.00","149400.00",null,"non spécialisé"],
    [496,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","413","Piscines",null,"fonctionnement","réel","recette","6073.76",null,null,null,"0.00","4800.00",null,"non spécialisé"],
    [497,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","30","Services communs",null,"fonctionnement","réel","dépense","3.23",null,null,null,"0.00","4.00",null,"non spécialisé"],
    [498,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","2841.77",null,null,null,"0.00","2848.00",null,"non spécialisé"],
    [499,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","83393.10",null,null,null,"0.00","85711.00",null,"non spécialisé"],
    [500,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","532.80",null,null,null,"0.00","550.00",null,"non spécialisé"],
    [501,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","783.74",null,null,null,"0.00","1051.00",null,"non spécialisé"],
    [502,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","30000.00",null,"non spécialisé"],
    [503,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","504612.00",null,"17000.00",null,"0.00","528612.00","19409.00","non spécialisé"],
    [504,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","823","Espaces verts urbains",null,"fonctionnement","réel","recette","14035.80",null,null,null,"0.00","14700.00",null,"non spécialisé"],
    [505,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","813","Propreté urbaine",null,"fonctionnement","réel","recette","4202.14",null,null,null,"0.00","10900.00",null,"non spécialisé"],
    [506,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","524","Autres services",null,"investissement","réel","dépense","265000.00",null,"380000.00",null,"0.00","530000.00","265000.00","non spécialisé"],
    [507,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","91","Foires et marchés",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [508,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1200.00",null,"non spécialisé"],
    [509,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","830","Services communs",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","700.00",null,"non spécialisé"],
    [510,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","524","Autres services",null,"fonctionnement","réel","recette","218.34",null,null,null,"0.00",null,null,"non spécialisé"],
    [511,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [512,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","10694.78",null,null,null,"0.00","11067.00",null,"non spécialisé"],
    [513,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","64","Crèches et garderies",null,"fonctionnement","réel","recette","53587.57",null,null,null,"0.00","23300.00",null,"non spécialisé"],
    [514,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","24035.90",null,null,null,"0.00","35141.00",null,"non spécialisé"],
    [515,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","2296.29",null,null,null,"0.00","2313.00",null,"non spécialisé"],
    [516,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","322","Musées",null,"fonctionnement","réel","dépense","83636.22",null,null,null,"0.00","83740.00",null,"non spécialisé"],
    [517,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","323","Archives",null,"fonctionnement","réel","dépense","0.57",null,null,null,"0.00","520.00",null,"non spécialisé"],
    [518,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","33","Action culturelle",null,"fonctionnement","réel","dépense","2790.45",null,null,null,"0.00","2924.00",null,"non spécialisé"],
    [519,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","40","Services communs",null,"fonctionnement","réel","dépense","4280.69",null,null,null,"0.00","5427.00",null,"non spécialisé"],
    [520,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","022","Administration générale de l'état",null,"fonctionnement","réel","recette","488.64",null,null,null,"0.00",null,null,"non spécialisé"],
    [521,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","10362.66",null,null,null,"0.00","10372.00",null,"non spécialisé"],
    [522,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6261","Frais d'affranchissement","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","2100.00",null,"non spécialisé"],
    [523,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","2694.41",null,null,null,"0.00","3587.00",null,"non spécialisé"],
    [524,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","24401.55",null,null,null,"0.00","24405.00",null,"non spécialisé"],
    [525,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","90.00",null,"non spécialisé"],
    [526,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","413","Piscines",null,"fonctionnement","réel","dépense","21977.73",null,null,null,"0.00","24635.00",null,"non spécialisé"],
    [527,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","510","Services communs",null,"fonctionnement","réel","dépense","6650.54",null,null,null,"0.00","8116.00",null,"non spécialisé"],
    [528,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1328","Autres","322","Musées",null,"investissement","réel","recette","124710.00",null,"5000.00",null,"0.00","140110.00",null,"non spécialisé"],
    [529,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","711.19",null,null,null,"0.00","715.00",null,"non spécialisé"],
    [530,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","524","Autres services",null,"fonctionnement","réel","dépense","1171.44",null,null,null,"0.00","1175.00",null,"non spécialisé"],
    [531,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","64","Crèches et garderies",null,"fonctionnement","réel","dépense","67031.62",null,null,null,"0.00","70465.00",null,"non spécialisé"],
    [532,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","5731.81",null,null,null,"0.00","5738.00",null,"non spécialisé"],
    [533,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","813","Propreté urbaine",null,"fonctionnement","réel","dépense","20778.43",null,null,null,"0.00","20887.00",null,"non spécialisé"],
    [534,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2162","Fonds anciens des bibliothèques et musées","322","Musées",null,"investissement","réel","dépense","70007.52",null,"1973.96",null,"0.00","81275.96","11268.00","non spécialisé"],
    [535,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2111","Terrains nus","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","218519.63",null,"368694.46",null,"0.00","492772.46","274250.10","non spécialisé"],
    [536,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","91","Foires et marchés",null,"fonctionnement","réel","dépense","97.69",null,null,null,"0.00","433.00",null,"non spécialisé"],
    [537,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","775.94",null,null,null,"0.00","870.00",null,"non spécialisé"],
    [538,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2162","Fonds anciens des bibliothèques et musées","321","Bibliothèques et médiathèques",null,"investissement","réel","dépense","25724.54",null,"19590.00",null,"0.00","32487.00","6761.66","non spécialisé"],
    [539,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","830","Services communs",null,"fonctionnement","réel","dépense","716.41",null,null,null,"0.00","1071.00",null,"non spécialisé"],
    [540,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","670.36",null,null,null,"0.00","757.00",null,"non spécialisé"],
    [541,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","3.00",null,"non spécialisé"],
    [542,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6456","Versement au F.N.C. du supplément familial","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","994.54",null,null,null,"0.00","50638.00",null,"non spécialisé"],
    [543,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","330.51",null,null,null,"0.00","446.00",null,"non spécialisé"],
    [544,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","212","Ecoles primaires",null,"fonctionnement","réel","dépense","73.80",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [545,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","192","Plus ou moins-values sur cessions d'immobilisations","01","Opérations non ventilables",null,"investissement","ordre","recette","308555.49",null,null,null,"0.00",null,null,"non spécialisé"],
    [546,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2168","Autres collections et oeuvres d'art","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","7642.50",null,"5916.00",null,"0.00","13916.00","4424.10","non spécialisé"],
    [547,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","510","Services communs",null,"fonctionnement","réel","dépense","194.76",null,null,null,"0.00","201.00",null,"non spécialisé"],
    [548,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","162.75",null,null,null,"0.00","375.00",null,"non spécialisé"],
    [549,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2115","Terrains bâtis","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","2670957.83",null,"425255.26",null,"0.00","3539777.26","868674.44","non spécialisé"],
    [550,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","322","Musées",null,"fonctionnement","réel","dépense","962.21",null,null,null,"0.00","1020.00",null,"non spécialisé"],
    [551,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","413","Piscines",null,"fonctionnement","réel","dépense","441.60",null,null,null,"0.00","601.00",null,"non spécialisé"],
    [552,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","62.20",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [553,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","413","Piscines",null,"fonctionnement","réel","dépense","40992.33",null,null,null,"0.00","49055.00",null,"non spécialisé"],
    [554,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","322","Musées",null,"fonctionnement","réel","dépense","87868.69",null,null,null,"0.00","89436.00",null,"non spécialisé"],
    [555,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","1759.14",null,null,null,"0.00","3500.00",null,"non spécialisé"],
    [556,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","820","Services communs",null,"fonctionnement","réel","dépense","1058.50",null,null,null,"0.00","1412.00",null,"non spécialisé"],
    [557,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","323","Archives",null,"fonctionnement","réel","dépense","59.54",null,null,null,"0.00","60.00",null,"non spécialisé"],
    [558,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","627","Services bancaires et assimilés","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","37769.03",null,null,null,"0.00","71881.00",null,"non spécialisé"],
    [559,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","312","Arts plastiques et autres activités artistiques",null,"fonctionnement","réel","dépense","7984.25",null,null,null,"0.00","8003.25",null,"non spécialisé"],
    [560,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","40","Services communs",null,"fonctionnement","réel","dépense","18002.26",null,null,null,"0.00","21532.00",null,"non spécialisé"],
    [561,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","627","Services bancaires et assimilés","322","Musées",null,"fonctionnement","réel","dépense","6382.07",null,null,null,"0.00","6383.00",null,"non spécialisé"],
    [562,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","627","Services bancaires et assimilés","811","Eau et assainissement",null,"fonctionnement","réel","dépense","41.16",null,null,null,"0.00","4900.00",null,"non spécialisé"],
    [563,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","38196.62",null,null,null,"0.00","38232.00",null,"non spécialisé"],
    [564,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","68821.92",null,null,null,"0.00","76873.00",null,"non spécialisé"],
    [565,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","35916.23",null,null,null,"0.00","35917.00",null,"non spécialisé"],
    [566,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","6543.10",null,null,null,"0.00","8430.00",null,"non spécialisé"],
    [567,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","322","Musées",null,"fonctionnement","réel","dépense","44172.38",null,null,null,"0.00","45627.00",null,"non spécialisé"],
    [568,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","510","Services communs",null,"fonctionnement","réel","dépense","4718.54",null,null,null,"0.00","5823.00",null,"non spécialisé"],
    [569,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","1116.75",null,null,null,"0.00","3100.00",null,"non spécialisé"],
    [570,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","322","Musées",null,"fonctionnement","réel","dépense","37269.88",null,null,null,"0.00","37271.00",null,"non spécialisé"],
    [571,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","64","Crèches et garderies",null,"fonctionnement","réel","dépense","143629.49",null,null,null,"0.00","150652.00",null,"non spécialisé"],
    [572,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","813","Propreté urbaine",null,"fonctionnement","réel","dépense","70263.04",null,null,null,"0.00","82507.00",null,"non spécialisé"],
    [573,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6355","Taxes et impôts sur les véhicules","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","0.50",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [574,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","2134.87",null,null,null,"0.00","2152.00",null,"non spécialisé"],
    [575,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","104228.95",null,null,null,"0.00","107515.00",null,"non spécialisé"],
    [576,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","6718","Autres charges exceptionnelles sur opérations de gestion","322","Musées",null,"fonctionnement","réel","dépense","17.55",null,null,null,"0.00","18.00",null,"non spécialisé"],
    [577,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","91","Foires et marchés",null,"fonctionnement","réel","dépense","7980.41",null,null,null,"0.00","8661.00",null,"non spécialisé"],
    [578,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","830","Services communs",null,"fonctionnement","réel","dépense","1796.08",null,null,null,"0.00","1797.00",null,"non spécialisé"],
    [579,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","014","Atténuations de produits","7391172","Dégrèvement de taxe d'habitation sur les logements vacants","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","276691.00",null,null,null,"0.00","276691.00",null,"non spécialisé"],
    [580,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","657362","CCAS","520","Services communs",null,"fonctionnement","réel","dépense","10270188.00",null,null,null,"0.00","10270188.00",null,"non spécialisé"],
    [581,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","245953.93",null,null,null,"0.00","309981.85",null,"non spécialisé"],
    [582,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","311","Expression musicale, lyrique et chorégraphique",null,"fonctionnement","réel","dépense","64542.00",null,null,null,"0.00","64542.00",null,"non spécialisé"],
    [583,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","4018.35",null,null,null,"0.00","4019.00",null,"non spécialisé"],
    [584,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7588","Autres produits divers de gestion courante","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","recette","34163.54",null,null,null,"0.00","7891.00",null,"non spécialisé"],
    [585,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","757","Redevances versées par les fermiers et concessionnaires","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","recette","25495.00",null,null,null,"0.00","22000.00",null,"non spécialisé"],
    [586,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","590561.30",null,null,null,"0.00","591820.00",null,"non spécialisé"],
    [587,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","300242.23",null,null,null,"0.00","355700.00",null,"non spécialisé"],
    [588,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","3108.36",null,null,null,"0.00","3109.00",null,"non spécialisé"],
    [589,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65731","Etat","30","Services communs",null,"fonctionnement","réel","dépense","9600.00",null,null,null,"0.00","9600.00",null,"non spécialisé"],
    [590,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","655.34",null,null,null,"0.00","1044.00",null,"non spécialisé"],
    [591,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","1987.08",null,null,null,"0.00","1988.00",null,"non spécialisé"],
    [592,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","657364","A caractère industriel et commercial","30","Services communs",null,"fonctionnement","réel","dépense","4550.00",null,null,null,"0.00","4550.00",null,"non spécialisé"],
    [593,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","350.00",null,null,null,"0.00","371.00",null,"non spécialisé"],
    [594,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65738","Autres organismes publics","30","Services communs",null,"fonctionnement","réel","dépense","15479.00",null,null,null,"0.00","15479.00",null,"non spécialisé"],
    [595,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","22163.00",null,null,null,"0.00","22163.00",null,"non spécialisé"],
    [596,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","130.00",null,"non spécialisé"],
    [597,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7088","Autres produits d'activités annexes (abonnements et ventes d'ouvrages...)","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","recette","6191.50",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [598,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","10624.00",null,"non spécialisé"],
    [599,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7484","Dotation de recensement","022","Administration générale de l'état",null,"fonctionnement","réel","recette","23101.00",null,null,null,"0.00","23000.00",null,"non spécialisé"],
    [600,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","4142.76",null,null,null,"0.00","5287.00",null,"non spécialisé"],
    [601,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","553.06",null,null,null,"0.00","558.00",null,"non spécialisé"],
    [602,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","5962.63",null,null,null,"0.00","39172.00",null,"non spécialisé"],
    [603,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60636","Vêtements de travail","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","239.95",null,null,null,"0.00","240.00",null,"non spécialisé"],
    [604,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","830","Services communs",null,"fonctionnement","réel","dépense","74629.48",null,null,null,"0.00","81365.00",null,"non spécialisé"],
    [605,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","830","Services communs",null,"fonctionnement","réel","dépense","7119.74",null,null,null,"0.00","7600.00",null,"non spécialisé"],
    [606,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","59549.82",null,null,null,"0.00","76850.00",null,"non spécialisé"],
    [607,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","830","Services communs",null,"fonctionnement","réel","dépense","5039.43",null,null,null,"0.00","5040.00",null,"non spécialisé"],
    [608,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","25881.00",null,null,null,"0.00","51120.00",null,"non spécialisé"],
    [609,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","20199.60",null,null,null,"0.00","20229.00",null,"non spécialisé"],
    [610,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65737","Autres établissements publics locaux","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","1740.00",null,null,null,"0.00","2100.00",null,"non spécialisé"],
    [611,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7588","Autres produits divers de gestion courante","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","recette","11474.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [612,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","118.00",null,"non spécialisé"],
    [613,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","6613.98",null,null,null,"0.00","10400.00",null,"non spécialisé"],
    [614,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","37000.00",null,null,null,"0.00","37000.00",null,"non spécialisé"],
    [615,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","212","Ecoles primaires",null,"fonctionnement","réel","dépense","6886.13",null,null,null,"0.00","7920.00",null,"non spécialisé"],
    [616,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","830","Services communs",null,"fonctionnement","réel","dépense","7433.91",null,null,null,"0.00","8003.00",null,"non spécialisé"],
    [617,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","20673.20",null,null,null,"0.00","20800.00",null,"non spécialisé"],
    [618,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65738","Autres organismes publics","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","25000.00",null,null,null,"0.00","25000.00",null,"non spécialisé"],
    [619,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","11676.54",null,null,null,"0.00","11712.00",null,"non spécialisé"],
    [620,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","312","Arts plastiques et autres activités artistiques",null,"fonctionnement","réel","dépense","1.58",null,null,null,"0.00","250.00",null,"non spécialisé"],
    [621,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","91","Foires et marchés",null,"fonctionnement","réel","dépense","90045.74",null,null,null,"0.00","90396.00",null,"non spécialisé"],
    [622,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","937.00",null,"non spécialisé"],
    [623,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6238","Divers","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","5166.00",null,null,null,"0.00","5587.00",null,"non spécialisé"],
    [624,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","7895.58",null,null,null,"0.00","15300.00",null,"non spécialisé"],
    [625,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70876","par le GFP de rattachement","323","Archives",null,"fonctionnement","réel","recette","62787.00",null,null,null,"0.00","62720.00",null,"non spécialisé"],
    [626,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","021","Assemblée locale",null,"fonctionnement","réel","recette","69.07",null,null,null,"0.00",null,null,"non spécialisé"],
    [627,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70388","Autres redevances et recettes diverses","95","Aides au tourisme",null,"fonctionnement","réel","recette","429.00",null,null,null,"0.00","429.00",null,"non spécialisé"],
    [628,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70846","AU GFP de rattachement","323","Archives",null,"fonctionnement","réel","recette","64016.00",null,null,null,"0.00","76190.00",null,"non spécialisé"],
    [629,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70323","Redevance d'occupation du domaine public communal","95","Aides au tourisme",null,"fonctionnement","réel","recette","1200.00",null,null,null,"0.00","1200.00",null,"non spécialisé"],
    [630,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","94","Aides au commerce et aux services marchands",null,"fonctionnement","réel","dépense","15038.78",null,null,null,"0.00","15039.00",null,"non spécialisé"],
    [631,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","73773.92",null,null,null,"0.00","75763.00",null,"non spécialisé"],
    [632,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","27723.62",null,null,null,"0.00","27724.00",null,"non spécialisé"],
    [633,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","412","Stades",null,"fonctionnement","réel","dépense","8905.80",null,null,null,"0.00","10100.00",null,"non spécialisé"],
    [634,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","6349.11",null,null,null,"0.00","6449.00",null,"non spécialisé"],
    [635,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","91","Foires et marchés",null,"fonctionnement","réel","dépense","208515.00",null,null,null,"0.00","212417.00",null,"non spécialisé"],
    [636,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","490.00",null,"non spécialisé"],
    [637,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","211","Ecoles maternelles",null,"fonctionnement","réel","recette","76174.20",null,null,null,"0.00","16500.00",null,"non spécialisé"],
    [638,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","20","Services communs",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","3900.00",null,"non spécialisé"],
    [639,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [640,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","1200.00",null,"non spécialisé"],
    [641,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","112","Police municipale",null,"fonctionnement","réel","recette","7228.78",null,null,null,"0.00","11100.00",null,"non spécialisé"],
    [642,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","023","Information, communication, publicité",null,"fonctionnement","réel","recette","844.33",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [643,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","022","Administration générale de l'état",null,"fonctionnement","réel","recette","666.54",null,null,null,"0.00","4100.00",null,"non spécialisé"],
    [644,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","recette","106.03",null,null,null,"0.00","1600.00",null,"non spécialisé"],
    [645,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","024","Fêtes et cérémonies",null,"fonctionnement","réel","recette","366.60",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [646,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","524","Autres services",null,"fonctionnement","réel","dépense","56217.00",null,null,null,"0.00","56217.00",null,"non spécialisé"],
    [647,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","64","Crèches et garderies",null,"fonctionnement","réel","dépense","32251.76",null,null,null,"0.00","38123.00",null,"non spécialisé"],
    [648,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","1828.32",null,null,null,"0.00","1900.00",null,"non spécialisé"],
    [649,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","10150.21",null,null,null,"0.00","10151.00",null,"non spécialisé"],
    [650,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6064","Fournitures administratives","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","13641.95",null,null,null,"0.00","18300.00",null,"non spécialisé"],
    [651,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","90","Interventions économiques",null,"fonctionnement","réel","dépense","4889.15",null,null,null,"0.00","20000.00",null,"non spécialisé"],
    [652,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","245.74",null,null,null,"0.00","290.00",null,"non spécialisé"],
    [653,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","38249.60",null,null,null,"0.00","39337.00",null,"non spécialisé"],
    [654,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","108516.50",null,null,null,"0.00","108628.00",null,"non spécialisé"],
    [655,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","212","Ecoles primaires",null,"fonctionnement","réel","dépense","45874.36",null,null,null,"0.00","45875.00",null,"non spécialisé"],
    [656,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","50891.50",null,null,null,"0.00","63456.00",null,"non spécialisé"],
    [657,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","213","Classes regroupées",null,"fonctionnement","réel","dépense","53308.69",null,null,null,"0.00","55480.00",null,"non spécialisé"],
    [658,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","128643.88",null,null,null,"0.00","128681.00",null,"non spécialisé"],
    [659,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","251","Hébergement et restauration scolaire",null,"investissement","réel","recette","21872.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [660,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","020","Administration générale de la collectivité",null,"investissement","réel","recette","16507.00",null,"0.00",null,"0.00","16507.00",null,"non spécialisé"],
    [661,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","813","Propreté urbaine",null,"investissement","réel","dépense","156760.21",null,"2557.24",null,"0.00","259768.24","103007.92","non spécialisé"],
    [662,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","823","Espaces verts urbains",null,"investissement","réel","dépense","58045.12",null,"27319.80",null,"0.00","93380.80","35335.03","non spécialisé"],
    [663,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","520","Services communs",null,"fonctionnement","réel","dépense","62301.63",null,null,null,"0.00","62400.00",null,"non spécialisé"],
    [664,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","48905.32",null,null,null,"0.00","52817.00",null,"non spécialisé"],
    [665,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","64","Crèches et garderies",null,"fonctionnement","réel","dépense","17788.76",null,null,null,"0.00","17800.00",null,"non spécialisé"],
    [666,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","112","Police municipale",null,"fonctionnement","réel","dépense","600.00",null,null,null,"0.00","910.00",null,"non spécialisé"],
    [667,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","324","Entretien du patrimoine culturel",null,"investissement","réel","recette","132382.00",null,"0.00",null,"0.00","100714.00",null,"non spécialisé"],
    [668,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2161","Oeuvres et objets d'art","322","Musées",null,"investissement","réel","dépense","134075.00",null,"99260.00",null,"0.00","260815.00","126740.00","non spécialisé"],
    [669,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","413","Piscines",null,"fonctionnement","réel","dépense","63145.64",null,null,null,"0.00","64900.00",null,"non spécialisé"],
    [670,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","32025.71",null,null,null,"0.00","32032.00",null,"non spécialisé"],
    [671,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","110","Services communs",null,"fonctionnement","réel","dépense","57050.00",null,null,null,"0.00","57050.00",null,"non spécialisé"],
    [672,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60636","Vêtements de travail","112","Police municipale",null,"fonctionnement","réel","dépense","1983.00",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [673,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","112","Police municipale",null,"fonctionnement","réel","dépense","3511.20",null,null,null,"0.00","23500.00",null,"non spécialisé"],
    [674,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","110","Services communs",null,"fonctionnement","réel","dépense","24510.00",null,null,null,"0.00","43106.00",null,"non spécialisé"],
    [675,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","413","Piscines",null,"fonctionnement","réel","dépense","866100.23",null,null,null,"0.00","888999.00",null,"non spécialisé"],
    [676,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","627","Services bancaires et assimilés","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","20453.22",null,null,null,"0.00","20740.00",null,"non spécialisé"],
    [677,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","1140454.30",null,null,null,"0.00","1170835.00",null,"non spécialisé"],
    [678,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","014","Atténuations de produits","703894","Reversements sur forfait de post-stationnement","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","1627.50",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [679,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","147403.79",null,null,null,"0.00","158393.00",null,"non spécialisé"],
    [680,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","60000.00",null,"0.00",null,"0.00",null,null,"non spécialisé"],
    [681,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6283","Frais de nettoyage des locaux","91","Foires et marchés",null,"fonctionnement","réel","dépense","25990.00",null,null,null,"0.00","25990.00",null,"non spécialisé"],
    [682,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","112","Police municipale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","350.00",null,"non spécialisé"],
    [683,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","780231.49",null,null,null,"0.00","797684.00",null,"non spécialisé"],
    [684,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","336234.41",null,null,null,"0.00","336235.00",null,"non spécialisé"],
    [685,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","40","Services communs",null,"fonctionnement","réel","dépense","499936.68",null,null,null,"0.00","515112.00",null,"non spécialisé"],
    [686,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","112","Police municipale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","4000.00",null,"non spécialisé"],
    [687,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","64","Crèches et garderies",null,"fonctionnement","réel","dépense","4306286.49",null,null,null,"0.00","4312938.00",null,"non spécialisé"],
    [688,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","813","Propreté urbaine",null,"fonctionnement","réel","dépense","2037342.11",null,null,null,"0.00","2039972.00",null,"non spécialisé"],
    [689,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","2872670.17",null,null,null,"0.00","2877025.00",null,"non spécialisé"],
    [690,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","112","Police municipale",null,"fonctionnement","réel","dépense","750979.13",null,null,null,"0.00","750980.00",null,"non spécialisé"],
    [691,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","510","Services communs",null,"fonctionnement","réel","dépense","486404.94",null,null,null,"0.00","490993.00",null,"non spécialisé"],
    [692,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65888","Autres","112","Police municipale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [693,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","112","Police municipale",null,"fonctionnement","réel","dépense","29296.40",null,null,null,"0.00","29300.00",null,"non spécialisé"],
    [694,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","39793.56",null,null,null,"0.00","52382.00",null,"non spécialisé"],
    [695,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","4046.58",null,null,null,"0.00","4359.00",null,"non spécialisé"],
    [696,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","64.12",null,null,null,"0.00","65.00",null,"non spécialisé"],
    [697,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","233.63",null,null,null,"0.00","700.00",null,"non spécialisé"],
    [698,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","7741.40",null,null,null,"0.00","7745.00",null,"non spécialisé"],
    [699,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","1116.51",null,null,null,"0.00","1406.00",null,"non spécialisé"],
    [700,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","95.65",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [701,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","830","Services communs",null,"fonctionnement","réel","dépense","161672.55",null,null,null,"0.00","164155.00",null,"non spécialisé"],
    [702,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6064","Fournitures administratives","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [703,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","72933.06",null,null,null,"0.00","74787.00",null,"non spécialisé"],
    [704,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","58931.06",null,null,null,"0.00","70319.00",null,"non spécialisé"],
    [705,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","91","Foires et marchés",null,"fonctionnement","réel","dépense","74994.18",null,null,null,"0.00","77425.00",null,"non spécialisé"],
    [706,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","2674.28",null,null,null,"0.00","2675.00",null,"non spécialisé"],
    [707,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","25540.14",null,null,null,"0.00","26660.00",null,"non spécialisé"],
    [708,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [709,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","021","Assemblée locale",null,"fonctionnement","réel","dépense","2071.13",null,null,null,"0.00","2084.00",null,"non spécialisé"],
    [710,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","9395.55",null,null,null,"0.00","12031.00",null,"non spécialisé"],
    [711,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","213","Classes regroupées",null,"fonctionnement","réel","dépense","15074.23",null,null,null,"0.00","23711.00",null,"non spécialisé"],
    [712,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","322","Musées",null,"fonctionnement","réel","dépense","44175.75",null,null,null,"0.00","44177.00",null,"non spécialisé"],
    [713,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","24264.91",null,null,null,"0.00","33238.00",null,"non spécialisé"],
    [714,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65731","Etat","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","5000.00",null,"non spécialisé"],
    [715,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","25.19",null,null,null,"0.00","1217.00",null,"non spécialisé"],
    [716,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65738","Autres organismes publics","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","15000.00",null,null,null,"0.00","18000.00",null,"non spécialisé"],
    [717,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","112","Police municipale",null,"fonctionnement","réel","dépense","85456.96",null,null,null,"0.00","89112.00",null,"non spécialisé"],
    [718,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","239500.00",null,null,null,"0.00","270873.00",null,"non spécialisé"],
    [719,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","91","Foires et marchés",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [720,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","20","Services communs",null,"fonctionnement","réel","dépense","39303.95",null,null,null,"0.00","39391.00",null,"non spécialisé"],
    [721,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","322","Musées",null,"fonctionnement","réel","dépense","24820.65",null,null,null,"0.00","24822.00",null,"non spécialisé"],
    [722,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","91","Foires et marchés",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","198.00",null,"non spécialisé"],
    [723,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","212","Ecoles primaires",null,"fonctionnement","réel","dépense","26196.57",null,null,null,"0.00","26212.00",null,"non spécialisé"],
    [724,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","62967.11",null,null,null,"0.00","69409.00",null,"non spécialisé"],
    [725,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","55226.79",null,null,null,"0.00","57242.00",null,"non spécialisé"],
    [726,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","110","Services communs",null,"fonctionnement","réel","dépense","915.99",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [727,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","322","Musées",null,"fonctionnement","réel","dépense","33833.81",null,null,null,"0.00","33903.00",null,"non spécialisé"],
    [728,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","91","Foires et marchés",null,"fonctionnement","réel","dépense","5495.56",null,null,null,"0.00","5496.00",null,"non spécialisé"],
    [729,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","696728.31",null,null,null,"0.00","950940.00",null,"non spécialisé"],
    [730,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6237","Publications","322","Musées",null,"fonctionnement","réel","dépense","88737.79",null,null,null,"0.00","88739.00",null,"non spécialisé"],
    [731,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","2075.00",null,null,null,"0.00","2075.00",null,"non spécialisé"],
    [732,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6238","Divers","322","Musées",null,"fonctionnement","réel","dépense","113958.20",null,null,null,"0.00","113959.00",null,"non spécialisé"],
    [733,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","18482.84",null,null,null,"0.00","18671.00",null,"non spécialisé"],
    [734,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","8909.45",null,null,null,"0.00","9179.00",null,"non spécialisé"],
    [735,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6241","Transports de biens","322","Musées",null,"fonctionnement","réel","dépense","98742.00",null,null,null,"0.00","98742.00",null,"non spécialisé"],
    [736,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","197071.73",null,null,null,"0.00","199791.00",null,"non spécialisé"],
    [737,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","313","Théâtres",null,"fonctionnement","réel","dépense","942.94",null,null,null,"0.00","1619.00",null,"non spécialisé"],
    [738,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","322","Musées",null,"fonctionnement","réel","dépense","36737.62",null,null,null,"0.00","37661.00",null,"non spécialisé"],
    [739,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","12","Hygiène et salubrité publique",null,"fonctionnement","réel","dépense","20745.00",null,null,null,"0.00","20745.00",null,"non spécialisé"],
    [740,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2138","Autres constructions","411","Salles de sport, gymnases",null,"investissement","réel","dépense","20000.00",null,null,null,"0.00","20000.00",null,"non spécialisé"],
    [741,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","213","Classes regroupées",null,"investissement","réel","recette","57572.10",null,null,null,"0.00","16670.00",null,"non spécialisé"],
    [742,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","2041512","Bâtiments et installations","822","Voirie communale et routes",null,"investissement","réel","dépense","903340.08",null,"997585.00",null,"0.00","1483585.00","580244.00","non spécialisé"],
    [743,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2138","Autres constructions","020","Administration générale de la collectivité",null,"investissement","réel","dépense","3090.00",null,"0.00",null,"0.00","17850.00","14760.00","non spécialisé"],
    [744,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","283112.75",null,null,null,"0.00","288559.00",null,"non spécialisé"],
    [745,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","2041511","Biens mobiliers, matériel et études","020","Administration générale de la collectivité",null,"investissement","réel","dépense","1052776.72",null,"118938.69",null,"0.00","1155003.69","102226.48","non spécialisé"],
    [746,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","213","Classes regroupées",null,"fonctionnement","réel","dépense","200095.32",null,null,null,"0.00","202488.00",null,"non spécialisé"],
    [747,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","178097.44",null,null,null,"0.00","187327.00",null,"non spécialisé"],
    [748,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","2041511","Biens mobiliers, matériel et études","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","16996.00",null,"0.00",null,"0.00","16996.00",null,"non spécialisé"],
    [749,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","313","Théâtres",null,"fonctionnement","réel","dépense","56228.35",null,null,null,"0.00","57805.00",null,"non spécialisé"],
    [750,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1318","Autres","422","Autres activités pour les jeunes",null,"investissement","réel","recette","2646.00",null,null,null,"0.00","2646.00",null,"non spécialisé"],
    [751,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","30","Services communs",null,"fonctionnement","réel","dépense","3.33",null,null,null,"0.00","4942.00",null,"non spécialisé"],
    [752,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","87572.08",null,null,null,"0.00","87638.00",null,"non spécialisé"],
    [753,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","412","Stades",null,"investissement","réel","recette","143321.19",null,"0.00",null,"0.00","90000.00",null,"non spécialisé"],
    [754,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","322","Musées",null,"fonctionnement","réel","dépense","1062404.06",null,null,null,"0.00","1062545.00",null,"non spécialisé"],
    [755,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","323","Archives",null,"fonctionnement","réel","dépense","35584.62",null,null,null,"0.00","35631.00",null,"non spécialisé"],
    [756,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","2041582","Bâtiments et installations","91","Foires et marchés",null,"investissement","réel","dépense","239439.81",null,"0.00",null,"0.00","239442.00",null,"non spécialisé"],
    [757,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","567816.14",null,null,null,"0.00","571299.00",null,"non spécialisé"],
    [758,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","411","Salles de sport, gymnases",null,"investissement","réel","recette","1207414.31",null,"221000.00",null,"0.00","1428415.00",null,"non spécialisé"],
    [759,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","2041512","Bâtiments et installations","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","84432.35",null,"0.00",null,"0.00","255000.00","170567.00","non spécialisé"],
    [760,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","33","Action culturelle",null,"fonctionnement","réel","dépense","10770.20",null,null,null,"0.00","10921.00",null,"non spécialisé"],
    [761,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","41737.66",null,null,null,"0.00","50739.00",null,"non spécialisé"],
    [762,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","322","Musées",null,"investissement","réel","recette","20000.00",null,"0.00",null,"0.00","139950.00",null,"non spécialisé"],
    [763,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21534","Réseaux d'électrification","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","0.00",null,"2635.92",null,"0.00","2635.92","2635.92","non spécialisé"],
    [764,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","510","Services communs",null,"fonctionnement","réel","dépense","164786.10",null,null,null,"0.00","165202.00",null,"non spécialisé"],
    [765,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","413","Piscines",null,"fonctionnement","réel","dépense","308184.53",null,null,null,"0.00","312385.00",null,"non spécialisé"],
    [766,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2152","Installations de voirie","822","Voirie communale et routes",null,"investissement","réel","dépense","13114.00",null,"0.00",null,"0.00","16200.00","2655.00","non spécialisé"],
    [767,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","40","Services communs",null,"fonctionnement","réel","dépense","168801.17",null,null,null,"0.00","176541.00",null,"non spécialisé"],
    [768,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","267808.71",null,null,null,"0.00","267951.00",null,"non spécialisé"],
    [769,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","212","Ecoles primaires",null,"investissement","réel","recette","136545.68",null,"0.00",null,"0.00","136545.00",null,"non spécialisé"],
    [770,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","2041641","Biens mobiliers, matériel et études","314","Cinémas et autres salles de spectacles",null,"investissement","réel","dépense","35000.00",null,"0.00",null,"0.00","35000.00",null,"non spécialisé"],
    [771,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","521","Services à caractère social pour handicapés et inadaptés",null,"investissement","réel","recette","218693.24",null,null,null,"0.00","16811.00",null,"non spécialisé"],
    [772,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","51376.66",null,null,null,"0.00","54002.00",null,"non spécialisé"],
    [773,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","394392.82",null,null,null,"0.00","397684.00",null,"non spécialisé"],
    [774,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2152","Installations de voirie","821","Equipements de voirie",null,"investissement","réel","dépense","9227.98",null,"7436.27",null,"0.00","12436.27","2907.60","non spécialisé"],
    [775,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","64","Crèches et garderies",null,"fonctionnement","réel","dépense","1473440.61",null,null,null,"0.00","1477437.00",null,"non spécialisé"],
    [776,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","324","Entretien du patrimoine culturel",null,"investissement","réel","recette","767216.26",null,"25633.00",null,"0.00","534306.00",null,"non spécialisé"],
    [777,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","13565.85",null,null,null,"0.00","21843.00",null,"non spécialisé"],
    [778,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","204181","Biens mobiliers, matériel et études","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","50000.00",null,"0.00",null,"0.00","50000.00",null,"non spécialisé"],
    [779,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","524","Autres services",null,"fonctionnement","réel","dépense","1240.02",null,null,null,"0.00","1245.00",null,"non spécialisé"],
    [780,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21538","Autres réseaux","020","Administration générale de la collectivité",null,"investissement","réel","dépense","57800.88",null,"102488.63",null,"0.00","151374.63","93567.49","non spécialisé"],
    [781,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","823","Espaces verts urbains",null,"investissement","réel","recette","37149.29",null,"0.00",null,"0.00","19296.00",null,"non spécialisé"],
    [782,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2158","Autres installations, matériel et outillage techniques","01","Opérations non ventilables",null,"investissement","ordre","dépense","13104.00",null,null,null,"0.00","13104.00",null,"non spécialisé"],
    [783,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","020","Administration générale de la collectivité",null,"investissement","réel","dépense","648951.27",null,"316639.64",null,"0.00","886032.64","236442.41","non spécialisé"],
    [784,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21578","Autre matériel et outillage de voirie","813","Propreté urbaine",null,"investissement","réel","dépense","2606.00",null,"1048.80",null,"0.00","2606.80",null,"non spécialisé"],
    [785,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","020","Administration générale de la collectivité",null,"investissement","réel","recette","67754.00",null,"0.00",null,"0.00","67754.00",null,"non spécialisé"],
    [786,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","212","Ecoles primaires",null,"investissement","réel","recette","90000.00",null,null,null,"0.00","90000.00",null,"non spécialisé"],
    [787,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","846858.32",null,"0.00",null,"0.00","152820.00",null,"non spécialisé"],
    [788,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","024","Fêtes et cérémonies",null,"investissement","réel","dépense","2220.36",null,"341.88",null,"0.00","2562.88","341.88","non spécialisé"],
    [789,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","28003.13",null,null,null,"0.00","28200.00",null,"non spécialisé"],
    [790,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","213","Classes regroupées",null,"fonctionnement","réel","dépense","22766.44",null,null,null,"0.00","23900.00",null,"non spécialisé"],
    [791,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","212","Ecoles primaires",null,"fonctionnement","réel","dépense","13654.58",null,null,null,"0.00","13800.00",null,"non spécialisé"],
    [792,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","19306.24",null,null,null,"0.00","19400.00",null,"non spécialisé"],
    [793,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","411","Salles de sport, gymnases",null,"investissement","réel","dépense","74008.40",null,"16158.68",null,"0.00","74008.68",null,"non spécialisé"],
    [794,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","12704.56",null,"725.56",null,"0.00","13625.56","896.28","non spécialisé"],
    [795,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","324","Entretien du patrimoine culturel",null,"investissement","réel","recette","426839.36",null,null,null,"0.00","395533.00",null,"non spécialisé"],
    [796,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","313","Théâtres",null,"investissement","réel","dépense","41027.57",null,"87.41",null,"0.00","41738.41","710.21","non spécialisé"],
    [797,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","213","Classes regroupées",null,"investissement","réel","dépense","74216.58",null,"15141.44",null,"0.00","75765.44","1548.35","non spécialisé"],
    [798,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","412","Stades",null,"fonctionnement","réel","dépense","4304.64",null,null,null,"0.00","6000.00",null,"non spécialisé"],
    [799,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","16438.83",null,null,null,"0.00","17900.00",null,"non spécialisé"],
    [800,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","33263.65",null,null,null,"0.00","33400.00",null,"non spécialisé"],
    [801,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","413","Piscines",null,"fonctionnement","réel","dépense","15759.74",null,null,null,"0.00","15900.00",null,"non spécialisé"],
    [802,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","521","Services à caractère social pour handicapés et inadaptés",null,"investissement","réel","dépense","30535.93",null,"11377.17",null,"0.00","33233.17","2696.90","non spécialisé"],
    [803,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","64","Crèches et garderies",null,"investissement","réel","dépense","7658.85",null,"1987.21",null,"0.00","7787.21","128.33","non spécialisé"],
    [804,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","240212.72",null,null,null,"0.00","15396.00",null,"non spécialisé"],
    [805,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","413","Piscines",null,"investissement","réel","dépense","42496.92",null,"15426.66",null,"0.00","43688.66","1191.72","non spécialisé"],
    [806,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","42532.48",null,"814.00",null,"0.00","44494.00","1961.15","non spécialisé"],
    [807,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","412","Stades",null,"investissement","réel","dépense","27636.89",null,"4000.00",null,"0.00","68500.00","40863.11","non spécialisé"],
    [808,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","26311.77",null,null,null,"0.00","27500.00",null,"non spécialisé"],
    [809,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","238","Avances versées sur commandes d'immobilisations corporelles","823","Espaces verts urbains",null,"investissement","réel","dépense","0.00",null,"43552.00",null,"0.00","289272.00","289272.00","non spécialisé"],
    [810,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70388","Autres redevances et recettes diverses","816","Autres réseaux et services divers",null,"fonctionnement","réel","recette","57337.24",null,null,null,"0.00","60000.00",null,"non spécialisé"],
    [811,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","704","Travaux","822","Voirie communale et routes",null,"fonctionnement","réel","recette","227319.64",null,null,null,"0.00","209000.00",null,"non spécialisé"],
    [812,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","238","Avances versées sur commandes d'immobilisations corporelles","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","20196.26",null,"0.00",null,"0.00","20197.00",null,"non spécialisé"],
    [813,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","106431.52",null,null,null,"0.00",null,null,"non spécialisé"],
    [814,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","238","Avances versées sur commandes d'immobilisations corporelles","412","Stades",null,"investissement","réel","dépense","107014.86",null,null,null,"0.00","113217.82",null,"non spécialisé"],
    [815,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","322","Musées",null,"fonctionnement","réel","dépense","19619.32",null,null,null,"0.00","20759.00",null,"non spécialisé"],
    [816,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","40","Services communs",null,"fonctionnement","réel","dépense","471.50",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [817,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","322","Musées",null,"fonctionnement","réel","dépense","6260.32",null,null,null,"0.00","6261.00",null,"non spécialisé"],
    [818,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6168","Autres","40","Services communs",null,"fonctionnement","réel","dépense","157.29",null,null,null,"0.00","160.00",null,"non spécialisé"],
    [819,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","1187.97",null,null,null,"0.00","1759.00",null,"non spécialisé"],
    [820,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","3346.39",null,null,null,"0.00","3347.00",null,"non spécialisé"],
    [821,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","312","Arts plastiques et autres activités artistiques",null,"fonctionnement","réel","dépense","1369.00",null,null,null,"0.00","1369.00",null,"non spécialisé"],
    [822,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","1134.89",null,null,null,"0.00","1483.00",null,"non spécialisé"],
    [823,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","4353.60",null,null,null,"0.00","4355.00",null,"non spécialisé"],
    [824,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74741","Communes membres du GFP","212","Ecoles primaires",null,"fonctionnement","réel","recette","27068.00",null,null,null,"0.00","7805.00",null,"non spécialisé"],
    [825,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","211","Ecoles maternelles",null,"fonctionnement","réel","recette","441609.00",null,null,null,"0.00","444885.00",null,"non spécialisé"],
    [826,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74741","Communes membres du GFP","211","Ecoles maternelles",null,"fonctionnement","réel","recette","8920.00",null,null,null,"0.00","24470.00",null,"non spécialisé"],
    [827,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","213","Classes regroupées",null,"fonctionnement","réel","recette","110254.41",null,null,null,"0.00","14000.00",null,"non spécialisé"],
    [828,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7364","Prélèvement sur les produits des jeux","01","Opérations non ventilables",null,"fonctionnement","réel","recette","1737408.00",null,null,null,"0.00","1500000.00",null,"non spécialisé"],
    [829,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","757","Redevances versées par les fermiers et concessionnaires","95","Aides au tourisme",null,"fonctionnement","réel","recette","320973.32",null,null,null,"0.00","300000.00",null,"non spécialisé"],
    [830,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","21564.68",null,null,null,"0.00","23925.00",null,"non spécialisé"],
    [831,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","322","Musées",null,"fonctionnement","réel","dépense","19120.90",null,null,null,"0.00","19122.00",null,"non spécialisé"],
    [832,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70873","par les C.C.A.S.","520","Services communs",null,"fonctionnement","réel","recette","91176.23",null,null,null,"0.00","110000.00",null,"non spécialisé"],
    [833,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","23660.39",null,null,null,"0.00","23661.00",null,"non spécialisé"],
    [834,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","322","Musées",null,"fonctionnement","réel","dépense","4358.40",null,null,null,"0.00","4361.00",null,"non spécialisé"],
    [835,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","128.92",null,null,null,"0.00","130.00",null,"non spécialisé"],
    [836,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","234.00",null,null,null,"0.00","234.00",null,"non spécialisé"],
    [837,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","2887.50",null,null,null,"0.00","2891.00",null,"non spécialisé"],
    [838,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6185","Frais de colloques et de séminaires","820","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [839,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","412","Stades",null,"fonctionnement","réel","dépense","45684.38",null,null,null,"0.00","45685.00",null,"non spécialisé"],
    [840,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [841,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","322","Musées",null,"fonctionnement","réel","dépense","13435.24",null,null,null,"0.00","13436.00",null,"non spécialisé"],
    [842,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","412","Stades",null,"fonctionnement","réel","dépense","965.28",null,null,null,"0.00","966.00",null,"non spécialisé"],
    [843,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","8905.81",null,null,null,"0.00","8906.00",null,"non spécialisé"],
    [844,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","322","Musées",null,"fonctionnement","réel","recette","65180.00",null,null,null,"0.00","67736.00",null,"non spécialisé"],
    [845,"Compte administratif","2023","21250056500016","VILLE DE BESANCON",null,null,"4581","Dépenses (à subdiviser par mandat)","23","Enseignement supérieur",null,null,"réel","dépense","1816571.78",null,"926592.77",null,"0.00","2426592.77","610020.99","non spécialisé"],
    [846,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74748","Autres communes","212","Ecoles primaires",null,"fonctionnement","réel","recette","7657.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [847,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7711","Dédits et pénalités perçus","213","Classes regroupées",null,"fonctionnement","réel","recette","9884.76",null,null,null,"0.00",null,null,"non spécialisé"],
    [848,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","208345.27",null,null,null,"0.00","209849.00",null,"non spécialisé"],
    [849,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","12362.53",null,null,null,"0.00","12363.00",null,"non spécialisé"],
    [850,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74748","Autres communes","211","Ecoles maternelles",null,"fonctionnement","réel","recette","1115.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [851,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","238","Avances versées sur commandes d'immobilisations corporelles","020","Administration générale de la collectivité",null,"investissement","réel","dépense","0.00",null,"0.00",null,"0.00","30000.00","30000.00","non spécialisé"],
    [852,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","212","Ecoles primaires",null,"fonctionnement","réel","dépense","767128.55",null,null,null,"0.00","768025.00",null,"non spécialisé"],
    [853,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","213","Classes regroupées",null,"fonctionnement","réel","dépense","384508.75",null,null,null,"0.00","390108.00",null,"non spécialisé"],
    [854,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","412","Stades",null,"fonctionnement","réel","dépense","22029.60",null,null,null,"0.00","22034.00",null,"non spécialisé"],
    [855,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","8375.01",null,null,null,"0.00","8376.00",null,"non spécialisé"],
    [856,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","365.00",null,null,null,"0.00","365.00",null,"non spécialisé"],
    [857,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","28025.00",null,null,null,"0.00","28025.00",null,"non spécialisé"],
    [858,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","840323.56",null,null,null,"0.00","841452.00",null,"non spécialisé"],
    [859,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","30","Services communs",null,"fonctionnement","réel","dépense","24.67",null,null,null,"0.00","7097.00",null,"non spécialisé"],
    [860,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","106539.93",null,null,null,"0.00","109357.00",null,"non spécialisé"],
    [861,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","7818.20",null,null,null,"0.00","7819.00",null,"non spécialisé"],
    [862,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","748122.50",null,null,null,"0.00","752902.00",null,"non spécialisé"],
    [863,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","313","Théâtres",null,"fonctionnement","réel","dépense","26670.98",null,null,null,"0.00","27516.00",null,"non spécialisé"],
    [864,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7477","Budget communautaire et fonds structurels","322","Musées",null,"fonctionnement","réel","recette","32200.44",null,null,null,"0.00","73446.00",null,"non spécialisé"],
    [865,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","322","Musées",null,"fonctionnement","réel","recette","131146.40",null,null,null,"0.00","151900.00",null,"non spécialisé"],
    [866,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7473","Départements","322","Musées",null,"fonctionnement","réel","recette","25000.00",null,null,null,"0.00","25000.00",null,"non spécialisé"],
    [867,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","27","Autres immobilisations financières","27636","C.C.A.S. et caisse des écoles","01","Opérations non ventilables",null,"investissement","réel","dépense","150000.00",null,"0.00",null,"0.00","150000.00",null,"non spécialisé"],
    [868,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74751","GFP de rattachement","322","Musées",null,"fonctionnement","réel","recette","130000.00",null,null,null,"0.00","130000.00",null,"non spécialisé"],
    [869,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","9360.00",null,null,null,"0.00","9360.00",null,"non spécialisé"],
    [870,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7472","Régions","322","Musées",null,"fonctionnement","réel","recette","7163.48",null,null,null,"0.00","15500.00",null,"non spécialisé"],
    [871,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","8224.30",null,null,null,"0.00","8225.00",null,"non spécialisé"],
    [872,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","520.00",null,"non spécialisé"],
    [873,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","47979.24",null,null,null,"0.00","48028.00",null,"non spécialisé"],
    [874,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","323","Archives",null,"fonctionnement","réel","dépense","17156.27",null,null,null,"0.00","20004.00",null,"non spécialisé"],
    [875,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","489.60",null,null,null,"0.00","490.00",null,"non spécialisé"],
    [876,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","31440.16",null,null,null,"0.00","39457.00",null,"non spécialisé"],
    [877,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","346060.85",null,null,null,"0.00","346871.00",null,"non spécialisé"],
    [878,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","322","Musées",null,"fonctionnement","réel","dépense","1124038.27",null,null,null,"0.00","1130317.00",null,"non spécialisé"],
    [879,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7472","Régions","40","Services communs",null,"fonctionnement","réel","recette","3000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [880,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","16449","Opérations afférentes à l'option de tirage sur ligne de trésorerie","01","Opérations non ventilables",null,"investissement","réel","dépense","918000.00",null,"0.00",null,"0.00","918000.00",null,"non spécialisé"],
    [881,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74751","GFP de rattachement","40","Services communs",null,"fonctionnement","réel","recette","10000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [882,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","33","Action culturelle",null,"fonctionnement","réel","dépense","25630.35",null,null,null,"0.00","25632.00",null,"non spécialisé"],
    [883,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","40","Services communs",null,"fonctionnement","réel","recette","25000.00",null,null,null,"0.00","32000.00",null,"non spécialisé"],
    [884,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","413","Piscines",null,"fonctionnement","réel","dépense","5106.99",null,null,null,"0.00","5107.00",null,"non spécialisé"],
    [885,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","40","Services communs",null,"fonctionnement","réel","dépense","110422.86",null,null,null,"0.00","122393.00",null,"non spécialisé"],
    [886,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","413","Piscines",null,"fonctionnement","réel","dépense","220000.00",null,null,null,"0.00","220000.00",null,"non spécialisé"],
    [887,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","413","Piscines",null,"fonctionnement","réel","dépense","29269.19",null,null,null,"0.00","29270.00",null,"non spécialisé"],
    [888,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","413","Piscines",null,"fonctionnement","réel","dépense","6924.23",null,null,null,"0.00","6925.00",null,"non spécialisé"],
    [889,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","413","Piscines",null,"fonctionnement","réel","dépense","306953.55",null,null,null,"0.00","309138.00",null,"non spécialisé"],
    [890,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","44013.88",null,null,null,"0.00","44070.00",null,"non spécialisé"],
    [891,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","203994.93",null,null,null,"0.00","204307.00",null,"non spécialisé"],
    [892,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","421","Centres de loisirs",null,"fonctionnement","réel","dépense","0.50",null,null,null,"0.00","7.00",null,"non spécialisé"],
    [893,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70631","Redevances et droits des services à caractère sportif","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","recette","294751.27",null,null,null,"0.00","225000.00",null,"non spécialisé"],
    [894,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1311","Etat et établissements nationaux","020","Administration générale de la collectivité",null,"investissement","réel","recette","73550.00",null,null,null,"0.00","73550.00",null,"non spécialisé"],
    [895,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70631","Redevances et droits des services à caractère sportif","413","Piscines",null,"fonctionnement","réel","recette","891901.89",null,null,null,"0.00","955000.00",null,"non spécialisé"],
    [896,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1311","Etat et établissements nationaux","022","Administration générale de l'état",null,"investissement","réel","recette","11400.00",null,"0.00",null,"0.00","11400.00",null,"non spécialisé"],
    [897,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7088","Autres produits d'activités annexes (abonnements et ventes d'ouvrages...)","413","Piscines",null,"fonctionnement","réel","recette","232745.55",null,null,null,"0.00","235000.00",null,"non spécialisé"],
    [898,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","364388.53",null,null,null,"0.00","364440.00",null,"non spécialisé"],
    [899,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","413","Piscines",null,"fonctionnement","réel","dépense","41893.34",null,null,null,"0.00","41894.00",null,"non spécialisé"],
    [900,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70631","Redevances et droits des services à caractère sportif","412","Stades",null,"fonctionnement","réel","recette","3360.98",null,null,null,"0.00","14000.00",null,"non spécialisé"],
    [901,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","413","Piscines",null,"fonctionnement","réel","dépense","5818.23",null,null,null,"0.00","6116.00",null,"non spécialisé"],
    [902,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70323","Redevance d'occupation du domaine public communal","413","Piscines",null,"fonctionnement","réel","recette","14500.00",null,null,null,"0.00","18000.00",null,"non spécialisé"],
    [903,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","413","Piscines",null,"fonctionnement","réel","dépense","11118.22",null,null,null,"0.00","11119.00",null,"non spécialisé"],
    [904,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70631","Redevances et droits des services à caractère sportif","411","Salles de sport, gymnases",null,"fonctionnement","réel","recette","144516.52",null,null,null,"0.00","133036.00",null,"non spécialisé"],
    [905,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","510","Services communs",null,"fonctionnement","réel","dépense","124315.16",null,null,null,"0.00","132620.00",null,"non spécialisé"],
    [906,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","413","Piscines",null,"fonctionnement","réel","dépense","72521.95",null,null,null,"0.00","72522.00",null,"non spécialisé"],
    [907,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","64","Crèches et garderies",null,"fonctionnement","réel","dépense","1190308.76",null,null,null,"0.00","1206255.00",null,"non spécialisé"],
    [908,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","11631.75",null,null,null,"0.00","11682.00",null,"non spécialisé"],
    [909,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","524","Autres services",null,"fonctionnement","réel","dépense","9173.31",null,null,null,"0.00","9182.00",null,"non spécialisé"],
    [910,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2031","Frais d'études","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","283786.10",null,"561541.56",null,"0.00","551933.56","264487.57","non spécialisé"],
    [911,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7485","Dotation pour les titres sécurisés","022","Administration générale de l'état",null,"fonctionnement","réel","recette","112000.00",null,null,null,"0.00","81360.00",null,"non spécialisé"],
    [912,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70311","Concession dans les cimetières (produit net)","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","recette","248603.89",null,null,null,"0.00","241500.00",null,"non spécialisé"],
    [913,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2031","Frais d'études","414","Autres équipements sportifs ou de loisir",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","50000.00",null,"non spécialisé"],
    [914,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","413","Piscines",null,"fonctionnement","réel","dépense","17015.87",null,null,null,"0.00","17016.00",null,"non spécialisé"],
    [915,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70388","Autres redevances et recettes diverses","022","Administration générale de l'état",null,"fonctionnement","réel","recette","5392.62",null,null,null,"0.00","4500.00",null,"non spécialisé"],
    [916,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","813","Propreté urbaine",null,"fonctionnement","réel","dépense","470918.90",null,null,null,"0.00","482374.00",null,"non spécialisé"],
    [917,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","3669.81",null,null,null,"0.00","3670.00",null,"non spécialisé"],
    [918,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","022","Administration générale de l'état",null,"fonctionnement","réel","recette","24962.50",null,null,null,"0.00","28000.00",null,"non spécialisé"],
    [919,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","2441.35",null,null,null,"0.00","2442.00",null,"non spécialisé"],
    [920,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","830","Services communs",null,"fonctionnement","réel","dépense","30020.80",null,null,null,"0.00","31308.00",null,"non spécialisé"],
    [921,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","91","Foires et marchés",null,"fonctionnement","réel","dépense","12784.28",null,null,null,"0.00","12948.00",null,"non spécialisé"],
    [922,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","10901.35",null,null,null,"0.00","10902.00",null,"non spécialisé"],
    [923,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","493292.07",null,null,null,"0.00","493876.00",null,"non spécialisé"],
    [924,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","16153.55",null,null,null,"0.00","16176.00",null,"non spécialisé"],
    [925,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","253373.79",null,null,null,"0.00","253424.00",null,"non spécialisé"],
    [926,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","990554.91",null,null,null,"0.00","994692.00",null,"non spécialisé"],
    [927,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","021","Assemblée locale",null,"fonctionnement","réel","dépense","47754.33",null,null,null,"0.00","53277.00",null,"non spécialisé"],
    [928,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1318","Autres","322","Musées",null,"investissement","réel","recette","2621.68",null,null,null,"0.00","2621.00",null,"non spécialisé"],
    [929,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","212","Ecoles primaires",null,"fonctionnement","réel","dépense","428144.50",null,null,null,"0.00","428864.00",null,"non spécialisé"],
    [930,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","50742.33",null,null,null,"0.00","54919.00",null,"non spécialisé"],
    [931,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","77257.23",null,null,null,"0.00","77954.00",null,"non spécialisé"],
    [932,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","65085.76",null,null,null,"0.00","65098.00",null,"non spécialisé"],
    [933,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","27238.39",null,null,null,"0.00","27267.00",null,"non spécialisé"],
    [934,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1317","Budget communautaire et fonds structurels","322","Musées",null,"investissement","réel","recette","0.00",null,"0.00",null,"0.00","37479.00",null,"non spécialisé"],
    [935,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","112","Police municipale",null,"fonctionnement","réel","dépense","649983.53",null,null,null,"0.00","654381.00",null,"non spécialisé"],
    [936,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","20","Services communs",null,"fonctionnement","réel","dépense","357171.64",null,null,null,"0.00","360077.00",null,"non spécialisé"],
    [937,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","20745.34",null,null,null,"0.00","22346.00",null,"non spécialisé"],
    [938,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","584582.24",null,null,null,"0.00","590054.00",null,"non spécialisé"],
    [939,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","139158","Autres groupements","01","Opérations non ventilables",null,"investissement","ordre","dépense","583.00",null,null,null,"0.00","600.00",null,"non spécialisé"],
    [940,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","139151","GFP de rattachement","01","Opérations non ventilables",null,"investissement","ordre","dépense","9435.68",null,null,null,"0.00","9450.00",null,"non spécialisé"],
    [941,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","13917","Budget communautaire et fonds structurels","01","Opérations non ventilables",null,"investissement","ordre","dépense","5333.00",null,null,null,"0.00","5350.00",null,"non spécialisé"],
    [942,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","213","Classes regroupées",null,"investissement","réel","dépense","690928.25",null,"356608.00",null,"0.00","870624.00","179690.41","non spécialisé"],
    [943,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","23","Enseignement supérieur",null,"investissement","réel","dépense","53567.02",null,"8726.44",null,"0.00","62797.44","9229.59","non spécialisé"],
    [944,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","251","Hébergement et restauration scolaire",null,"investissement","réel","dépense","29189.06",null,"0.00",null,"0.00","29190.00",null,"non spécialisé"],
    [945,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","112","Police municipale",null,"investissement","réel","dépense","0.00",null,"0.00",null,"0.00","50000.00","49337.69","non spécialisé"],
    [946,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","211","Ecoles maternelles",null,"investissement","réel","dépense","468706.23",null,"51059.77",null,"0.00","507557.77","38851.54","non spécialisé"],
    [947,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6247","Transports collectifs","64","Crèches et garderies",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","105.00",null,"non spécialisé"],
    [948,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","91","Foires et marchés",null,"fonctionnement","réel","dépense","803.94",null,null,null,"0.00","809.00",null,"non spécialisé"],
    [949,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","830","Services communs",null,"fonctionnement","réel","dépense","1766.20",null,null,null,"0.00","1881.00",null,"non spécialisé"],
    [950,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","101917.95",null,null,null,"0.00","106066.00",null,"non spécialisé"],
    [951,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6338","Autres impôts, taxes et versements assimilés sur rémunérations","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","4000.00",null,"non spécialisé"],
    [952,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","13911","Etat et établissements nationaux","01","Opérations non ventilables",null,"investissement","ordre","dépense","19174.00",null,null,null,"0.00","19200.00",null,"non spécialisé"],
    [953,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","023","Virement à la section d'investissement","023","Virement à la section d'investissement","01","Opérations non ventilables",null,"fonctionnement","ordre","dépense","0.00",null,null,null,"0.00","25025297.00",null,"non spécialisé"],
    [954,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615231","Voiries","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","42006.00",null,"non spécialisé"],
    [955,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","13913","Départements","01","Opérations non ventilables",null,"investissement","ordre","dépense","5244.14",null,null,null,"0.00","5250.00",null,"non spécialisé"],
    [956,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","13912","Régions","01","Opérations non ventilables",null,"investissement","ordre","dépense","54999.00",null,null,null,"0.00","55000.00",null,"non spécialisé"],
    [957,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","411","Salles de sport, gymnases",null,"investissement","réel","dépense","573594.58",null,"499978.75",null,"0.00","1004061.75","430417.81","non spécialisé"],
    [958,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","412","Stades",null,"investissement","réel","dépense","243130.43",null,"173800.77",null,"0.00","687688.77","442288.18","non spécialisé"],
    [959,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","413","Piscines",null,"investissement","réel","dépense","354792.40",null,"50663.72",null,"0.00","644165.72","289321.32","non spécialisé"],
    [960,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","321","Bibliothèques et médiathèques",null,"investissement","réel","dépense","90435.87",null,"41404.27",null,"0.00","140085.27","49649.40","non spécialisé"],
    [961,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","268885.04",null,"452905.94",null,"0.00","803377.94","534492.90","non spécialisé"],
    [962,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","311","Expression musicale, lyrique et chorégraphique",null,"investissement","réel","dépense","8394.74",null,"41066.56",null,"0.00","13435.56","5040.00","non spécialisé"],
    [963,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","313","Théâtres",null,"investissement","réel","dépense","317038.29",null,"312670.00",null,"0.00","519862.00","202789.15","non spécialisé"],
    [964,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","56137.21",null,null,null,"0.00","65063.00",null,"non spécialisé"],
    [965,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60633","Fournitures de voirie","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","5420.44",null,null,null,"0.00","22136.00",null,"non spécialisé"],
    [966,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","13918","Autres","01","Opérations non ventilables",null,"investissement","ordre","dépense","39450.20",null,null,null,"0.00","39460.00",null,"non spécialisé"],
    [967,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","042","Opérations d'ordre de transfert entre sections","675","Valeurs comptables des immobilisations cédées","01","Opérations non ventilables",null,"fonctionnement","ordre","dépense","806669.53",null,null,null,"0.00",null,null,"non spécialisé"],
    [968,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","198","Neutralisation des amortissements des subventions d'équipement versées","01","Opérations non ventilables",null,"investissement","ordre","dépense","9222221.18",null,null,null,"0.00","9226300.00",null,"non spécialisé"],
    [969,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","042","Opérations d'ordre de transfert entre sections","6811","Dotations aux amortissements des immobilisations incorporelles et corporelles","01","Opérations non ventilables",null,"fonctionnement","ordre","dépense","15781503.96",null,null,null,"0.00","15791800.00",null,"non spécialisé"],
    [970,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","042","Opérations d'ordre de transfert entre sections","6761","Différences sur réalisations (positives) transférées en investissement","01","Opérations non ventilables",null,"fonctionnement","ordre","dépense","308555.49",null,null,null,"0.00",null,null,"non spécialisé"],
    [971,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","820","Services communs",null,"fonctionnement","réel","dépense","16356.00",null,null,null,"0.00","16356.00",null,"non spécialisé"],
    [972,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","510","Services communs",null,"fonctionnement","réel","dépense","45768.24",null,null,null,"0.00","46386.00",null,"non spécialisé"],
    [973,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","510","Services communs",null,"fonctionnement","réel","dépense","324.00",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [974,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","64","Crèches et garderies",null,"investissement","réel","dépense","150573.23",null,"112816.86",null,"0.00","308754.86","158178.05","non spécialisé"],
    [975,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","414","Autres équipements sportifs ou de loisir",null,"investissement","réel","dépense","118496.57",null,"0.00",null,"0.00","120243.00","1732.80","non spécialisé"],
    [976,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","521","Services à caractère social pour handicapés et inadaptés",null,"investissement","réel","dépense","1179939.93",null,"1099709.64",null,"0.00","3077853.64","1897913.71","non spécialisé"],
    [977,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","014","Atténuations de produits","7398","Reversements, restitutions et prélèvements divers","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","47086.00",null,null,null,"0.00","78000.00",null,"non spécialisé"],
    [978,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","832","Actions spécifiques de lutte contre la pollution",null,"fonctionnement","réel","dépense","4484.99",null,null,null,"0.00","5178.00",null,"non spécialisé"],
    [979,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","820","Services communs",null,"fonctionnement","réel","dépense","919.80",null,null,null,"0.00","1560.00",null,"non spécialisé"],
    [980,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","820","Services communs",null,"fonctionnement","réel","dépense","1200.00",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [981,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","820","Services communs",null,"fonctionnement","réel","dépense","7107.46",null,null,null,"0.00","11000.00",null,"non spécialisé"],
    [982,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","832","Actions spécifiques de lutte contre la pollution",null,"fonctionnement","réel","dépense","1124.53",null,null,null,"0.00","1600.00",null,"non spécialisé"],
    [983,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","820","Services communs",null,"fonctionnement","réel","dépense","3054.45",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [984,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","832","Actions spécifiques de lutte contre la pollution",null,"fonctionnement","réel","dépense","6500.00",null,null,null,"0.00","6500.00",null,"non spécialisé"],
    [985,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6065","Livres, disques, cassettes, ... (bibliothèques et médiathèques)","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","2704.96",null,null,null,"0.00","3069.00",null,"non spécialisé"],
    [986,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","64","Crèches et garderies",null,"investissement","réel","dépense","311996.80",null,"800053.29",null,"0.00","676492.29","364494.69","non spécialisé"],
    [987,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","93","Aides à l'énergie, aux industries manufacturières et au bâtiment et travaux publics",null,"investissement","réel","dépense","303428.95",null,"327416.45",null,"0.00","464113.45","160634.99","non spécialisé"],
    [988,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","820","Services communs",null,"fonctionnement","réel","dépense","131583.00",null,null,null,"0.00","131929.00",null,"non spécialisé"],
    [989,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","19463.76",null,null,null,"0.00","23512.00",null,"non spécialisé"],
    [990,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","8426.05",null,null,null,"0.00","8638.00",null,"non spécialisé"],
    [991,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","196180.63",null,null,null,"0.00","230606.00",null,"non spécialisé"],
    [992,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","83396.18",null,null,null,"0.00","84862.00",null,"non spécialisé"],
    [993,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","021","Assemblée locale",null,"fonctionnement","réel","dépense","139013.80",null,null,null,"0.00","143706.00",null,"non spécialisé"],
    [994,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","28256.25",null,null,null,"0.00","30817.00",null,"non spécialisé"],
    [995,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","2957657.83",null,null,null,"0.00","2961609.00",null,"non spécialisé"],
    [996,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","322","Musées",null,"fonctionnement","réel","dépense","990933.60",null,null,null,"0.00","992751.00",null,"non spécialisé"],
    [997,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","820","Services communs",null,"fonctionnement","réel","dépense","214.80",null,null,null,"0.00","450.00",null,"non spécialisé"],
    [998,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","614.40",null,null,null,"0.00","615.00",null,"non spécialisé"],
    [999,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","710859.08",null,null,null,"0.00","727480.00",null,"non spécialisé"],
    [1000,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","3674056.30",null,"7602749.34",null,"0.00","7343072.34","3660558.76","non spécialisé"],
    [1001,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","152679.21",null,null,null,"0.00","159854.00",null,"non spécialisé"],
    [1002,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","73757.95",null,null,null,"0.00","75218.00",null,"non spécialisé"],
    [1003,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","169448.44",null,null,null,"0.00","171541.00",null,"non spécialisé"],
    [1004,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","241921.85",null,null,null,"0.00","246281.00",null,"non spécialisé"],
    [1005,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","156430.15",null,null,null,"0.00","166005.00",null,"non spécialisé"],
    [1006,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","64443.54",null,null,null,"0.00","68346.00",null,"non spécialisé"],
    [1007,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","112","Police municipale",null,"fonctionnement","réel","dépense","909.91",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [1008,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","20509.56",null,null,null,"0.00","23627.00",null,"non spécialisé"],
    [1009,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","20","Services communs",null,"fonctionnement","réel","dépense","1068746.29",null,null,null,"0.00","1092006.00",null,"non spécialisé"],
    [1010,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","112","Police municipale",null,"fonctionnement","réel","dépense","1972452.10",null,null,null,"0.00","1973707.00",null,"non spécialisé"],
    [1011,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","6738.80",null,null,null,"0.00","7966.00",null,"non spécialisé"],
    [1012,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","112","Police municipale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","148.00",null,"non spécialisé"],
    [1013,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","1306.88",null,null,null,"0.00","1560.00",null,"non spécialisé"],
    [1014,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","1902254.44",null,null,null,"0.00","1903913.00",null,"non spécialisé"],
    [1015,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","322","Musées",null,"fonctionnement","réel","dépense","73670.25",null,null,null,"0.00","73671.00",null,"non spécialisé"],
    [1016,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","350.00",null,"non spécialisé"],
    [1017,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","112","Police municipale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","150.00",null,"non spécialisé"],
    [1018,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","322","Musées",null,"fonctionnement","réel","dépense","6000.00",null,null,null,"0.00","6000.00",null,"non spécialisé"],
    [1019,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70383","Redevance de stationnement","822","Voirie communale et routes",null,"fonctionnement","réel","recette","1903245.19",null,null,null,"0.00","2140000.00",null,"non spécialisé"],
    [1020,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70384","Forfait de post-stationnement","822","Voirie communale et routes",null,"fonctionnement","réel","recette","446703.00",null,null,null,"0.00","450000.00",null,"non spécialisé"],
    [1021,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70688","Autres prestations de services","112","Police municipale",null,"fonctionnement","réel","recette","551759.72",null,null,null,"0.00","476000.00",null,"non spécialisé"],
    [1022,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2315","Installations, matériel et outillage techniques","251","Hébergement et restauration scolaire",null,"investissement","réel","dépense","5750.40",null,"27860.60",null,"0.00","27860.60","22075.96","non spécialisé"],
    [1023,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2315","Installations, matériel et outillage techniques","01","Opérations non ventilables",null,"investissement","ordre","dépense","38132.00",null,null,null,"0.00","38132.00",null,"non spécialisé"],
    [1024,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","212","Ecoles primaires",null,"fonctionnement","réel","dépense","1580532.84",null,null,null,"0.00","1590674.00",null,"non spécialisé"],
    [1025,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","546212.48",null,null,null,"0.00","554757.00",null,"non spécialisé"],
    [1026,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","322","Musées",null,"fonctionnement","réel","dépense","20185.54",null,null,null,"0.00","20186.00",null,"non spécialisé"],
    [1027,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6238","Divers","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","426.36",null,null,null,"0.00","721.00",null,"non spécialisé"],
    [1028,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","213","Classes regroupées",null,"fonctionnement","réel","dépense","598388.08",null,null,null,"0.00","615668.00",null,"non spécialisé"],
    [1029,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","901897.27",null,null,null,"0.00","935627.00",null,"non spécialisé"],
    [1030,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","863254.65",null,null,null,"0.00","913342.00",null,"non spécialisé"],
    [1031,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","62878","à d'autres organismes","322","Musées",null,"fonctionnement","réel","dépense","1551.80",null,null,null,"0.00","1552.00",null,"non spécialisé"],
    [1032,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","112","Police municipale",null,"fonctionnement","réel","dépense","728.81",null,null,null,"0.00","2725.00",null,"non spécialisé"],
    [1033,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","627","Services bancaires et assimilés","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [1034,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","313","Théâtres",null,"fonctionnement","réel","dépense","190495.04",null,null,null,"0.00","194858.00",null,"non spécialisé"],
    [1035,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6247","Transports collectifs","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","23069.02",null,null,null,"0.00","25398.00",null,"non spécialisé"],
    [1036,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","322","Musées",null,"fonctionnement","réel","dépense","999.80",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [1037,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","47205.18",null,null,null,"0.00","50173.00",null,"non spécialisé"],
    [1038,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","4691.92",null,null,null,"0.00","5393.00",null,"non spécialisé"],
    [1039,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","399.83",null,null,null,"0.00","430.00",null,"non spécialisé"],
    [1040,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","275.83",null,null,null,"0.00","576.00",null,"non spécialisé"],
    [1041,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","279562.33",null,null,null,"0.00","285455.00",null,"non spécialisé"],
    [1042,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","1485.00",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [1043,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","322","Musées",null,"fonctionnement","réel","dépense","244535.50",null,null,null,"0.00","244565.00",null,"non spécialisé"],
    [1044,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","30","Services communs",null,"fonctionnement","réel","dépense","536147.00",null,null,null,"0.00","537236.00",null,"non spécialisé"],
    [1045,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","recette","7570.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1046,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7336","Droits de place","91","Foires et marchés",null,"fonctionnement","réel","recette","466053.93",null,null,null,"0.00","440000.00",null,"non spécialisé"],
    [1047,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","1687962.94",null,null,null,"0.00","1722631.00",null,"non spécialisé"],
    [1048,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","2424.58",null,null,null,"0.00","8280.00",null,"non spécialisé"],
    [1049,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6064","Fournitures administratives","112","Police municipale",null,"fonctionnement","réel","dépense","472.35",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [1050,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","323","Archives",null,"fonctionnement","réel","dépense","111154.28",null,null,null,"0.00","113352.00",null,"non spécialisé"],
    [1051,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6064","Fournitures administratives","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","951.65",null,null,null,"0.00","952.00",null,"non spécialisé"],
    [1052,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","19143.00",null,null,null,"0.00","19143.00",null,"non spécialisé"],
    [1053,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","322","Musées",null,"fonctionnement","réel","dépense","3004561.49",null,null,null,"0.00","3010923.00",null,"non spécialisé"],
    [1054,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","92278.25",null,null,null,"0.00","98235.00",null,"non spécialisé"],
    [1055,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","1760636.99",null,null,null,"0.00","1760815.00",null,"non spécialisé"],
    [1056,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65732","Régions","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","5000.00",null,null,null,"0.00","5000.00",null,"non spécialisé"],
    [1057,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","112","Police municipale",null,"fonctionnement","réel","dépense","2486.67",null,null,null,"0.00","5908.00",null,"non spécialisé"],
    [1058,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","33","Action culturelle",null,"fonctionnement","réel","dépense","24551.82",null,null,null,"0.00","29225.00",null,"non spécialisé"],
    [1059,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65738","Autres organismes publics","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","1000.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [1060,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","40","Services communs",null,"fonctionnement","réel","dépense","2414699.00",null,null,null,"0.00","2414700.00",null,"non spécialisé"],
    [1061,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","40","Services communs",null,"fonctionnement","réel","dépense","90260.79",null,null,null,"0.00","90262.00",null,"non spécialisé"],
    [1062,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70323","Redevance d'occupation du domaine public communal","814","Eclairage public",null,"fonctionnement","réel","recette","21201.00",null,null,null,"0.00","20100.00",null,"non spécialisé"],
    [1063,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2315","Installations, matériel et outillage techniques","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","174245.23",null,"537900.58",null,"0.00","176331.58","2085.28","non spécialisé"],
    [1064,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70876","par le GFP de rattachement","814","Eclairage public",null,"fonctionnement","réel","recette","1128216.00",null,null,null,"0.00","1128216.00",null,"non spécialisé"],
    [1065,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","4855.89",null,null,null,"0.00","4880.00",null,"non spécialisé"],
    [1066,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","322","Musées",null,"fonctionnement","réel","dépense","131944.36",null,null,null,"0.00","131945.00",null,"non spécialisé"],
    [1067,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","5210.18",null,null,null,"0.00","5226.00",null,"non spécialisé"],
    [1068,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","820","Services communs",null,"fonctionnement","réel","dépense","797.01",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [1069,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","322","Musées",null,"fonctionnement","réel","dépense","52195.59",null,null,null,"0.00","52196.00",null,"non spécialisé"],
    [1070,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","6713","Secours et dots","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","131958.06",null,null,null,"0.00","137000.00",null,"non spécialisé"],
    [1071,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","40","Services communs",null,"fonctionnement","réel","dépense","12546.23",null,null,null,"0.00","12548.00",null,"non spécialisé"],
    [1072,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","322","Musées",null,"fonctionnement","réel","dépense","1263.01",null,null,null,"0.00","1264.00",null,"non spécialisé"],
    [1073,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","6572.77",null,null,null,"0.00","6573.00",null,"non spécialisé"],
    [1074,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","40","Services communs",null,"fonctionnement","réel","dépense","9595.56",null,null,null,"0.00","10070.00",null,"non spécialisé"],
    [1075,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","290.25",null,null,null,"0.00","298.00",null,"non spécialisé"],
    [1076,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","40","Services communs",null,"fonctionnement","réel","dépense","15646.19",null,null,null,"0.00","15863.00",null,"non spécialisé"],
    [1077,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","40","Services communs",null,"fonctionnement","réel","dépense","13423.76",null,null,null,"0.00","13425.00",null,"non spécialisé"],
    [1078,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","40","Services communs",null,"fonctionnement","réel","dépense","11072.07",null,null,null,"0.00","11073.00",null,"non spécialisé"],
    [1079,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","88.46",null,null,null,"0.00","90.00",null,"non spécialisé"],
    [1080,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","63513","Autres impôts locaux","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","38507.00",null,null,null,"0.00","40000.00",null,"non spécialisé"],
    [1081,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","69.10",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [1082,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","2298.88",null,null,null,"0.00","2300.00",null,"non spécialisé"],
    [1083,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6532","Frais de mission","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","1744.29",null,null,null,"0.00","1990.00",null,"non spécialisé"],
    [1084,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","522299.86",null,null,null,"0.00","523333.00",null,"non spécialisé"],
    [1085,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","63512","Taxes foncières","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","205139.00",null,null,null,"0.00","217715.00",null,"non spécialisé"],
    [1086,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65888","Autres","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","35.31",null,null,null,"0.00","36418.00",null,"non spécialisé"],
    [1087,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","6714","Bourses et prix","22","Enseignement du deuxième degré",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","460.00",null,"non spécialisé"],
    [1088,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65888","Autres","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","5109.91",null,null,null,"0.00","11000.00",null,"non spécialisé"],
    [1089,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","678","Autres charges exceptionnelles","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","5797.40",null,null,null,"0.00","8050.00",null,"non spécialisé"],
    [1090,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","6718","Autres charges exceptionnelles sur opérations de gestion","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","9288.25",null,null,null,"0.00","19982.00",null,"non spécialisé"],
    [1091,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6541","Créances admises en non-valeur","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","189616.50",null,null,null,"0.00","190260.00",null,"non spécialisé"],
    [1092,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6541","Créances admises en non-valeur","811","Eau et assainissement",null,"fonctionnement","réel","dépense","6686.88",null,null,null,"0.00","20000.00",null,"non spécialisé"],
    [1093,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","024","Produits des cessions d'immobilisations","024","Produits des cessions d'immobilisations","01","Opérations non ventilables",null,"investissement","réel","recette","0.00",null,"0.00",null,"0.00","701395.00",null,"non spécialisé"],
    [1094,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","022","Dépenses imprévues","022","Dépenses imprévues","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1000000.00",null,"non spécialisé"],
    [1095,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6521","Déficit des budgets annexes à caractère administratif","92","Aides à l'agriculture et aux industries agro-alimentaires",null,"fonctionnement","réel","dépense","151065.33",null,null,null,"0.00","205298.00",null,"non spécialisé"],
    [1096,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","6711","Intérêts moratoires et pénalités sur marchés","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [1097,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","673","Titres annulés (sur exercices antérieurs)","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","88210.79",null,null,null,"0.00","150450.00",null,"non spécialisé"],
    [1098,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6542","Créances éteintes","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","5294.20",null,null,null,"0.00","9740.00",null,"non spécialisé"],
    [1099,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6542","Créances éteintes","811","Eau et assainissement",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","20000.00",null,"non spécialisé"],
    [1100,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","66","Charges financières","66112","Intérêts - Rattachement des ICNE","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","85937.35",null,null,null,"0.00","108715.00",null,"non spécialisé"],
    [1101,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","66","Charges financières","66111","Intérêts réglés à l'échéance","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","2128796.00",null,null,null,"0.00","2199730.00",null,"non spécialisé"],
    [1102,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","64","Crèches et garderies",null,"fonctionnement","réel","dépense","191648.00",null,null,null,"0.00","191649.00",null,"non spécialisé"],
    [1103,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2121","Plantations d'arbres et d'arbustes","823","Espaces verts urbains",null,"investissement","réel","dépense","75644.95",null,"22356.92",null,"0.00","141951.92","66261.72","non spécialisé"],
    [1104,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2128","Autres agencements et aménagements","01","Opérations non ventilables",null,"investissement","ordre","dépense","40420.00",null,null,null,"0.00","40420.00",null,"non spécialisé"],
    [1105,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6216","Personnel affecté par le GFP de rattachement","820","Services communs",null,"fonctionnement","réel","dépense","214463.00",null,null,null,"0.00","214463.00",null,"non spécialisé"],
    [1106,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","014","Atténuations de produits","739211","Attributions de compensation","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","12560821.65",null,null,null,"0.00","12560822.00",null,"non spécialisé"],
    [1107,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","62878","à d'autres organismes","811","Eau et assainissement",null,"fonctionnement","réel","dépense","133135.91",null,null,null,"0.00","145000.00",null,"non spécialisé"],
    [1108,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","64","Crèches et garderies",null,"fonctionnement","réel","dépense","26400.84",null,null,null,"0.00","27006.00",null,"non spécialisé"],
    [1109,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","33","Action culturelle",null,"fonctionnement","réel","dépense","948.60",null,null,null,"0.00","982.00",null,"non spécialisé"],
    [1110,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","40","Services communs",null,"fonctionnement","réel","dépense","6064.20",null,null,null,"0.00","6492.00",null,"non spécialisé"],
    [1111,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","211","Ecoles maternelles",null,"investissement","réel","dépense","52.97",null,"0.00",null,"0.00","53.00",null,"non spécialisé"],
    [1112,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","020","Administration générale de la collectivité",null,"investissement","réel","recette","129650.00",null,"0.00",null,"0.00","162758.00",null,"non spécialisé"],
    [1113,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","322","Musées",null,"fonctionnement","réel","dépense","51442.41",null,null,null,"0.00","51455.00",null,"non spécialisé"],
    [1114,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","1469.91",null,null,null,"0.00","1950.00",null,"non spécialisé"],
    [1115,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","64","Crèches et garderies",null,"fonctionnement","réel","dépense","13425.92",null,null,null,"0.00","14475.00",null,"non spécialisé"],
    [1116,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","323","Archives",null,"fonctionnement","réel","dépense","1111.74",null,null,null,"0.00","1158.00",null,"non spécialisé"],
    [1117,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","64","Crèches et garderies",null,"fonctionnement","réel","dépense","5761.34",null,null,null,"0.00","8000.00",null,"non spécialisé"],
    [1118,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","64","Crèches et garderies",null,"fonctionnement","réel","dépense","39528.51",null,null,null,"0.00","43300.00",null,"non spécialisé"],
    [1119,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","510","Services communs",null,"fonctionnement","réel","dépense","6448.91",null,null,null,"0.00","6515.00",null,"non spécialisé"],
    [1120,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","64","Crèches et garderies",null,"fonctionnement","réel","dépense","27892.04",null,null,null,"0.00","28338.00",null,"non spécialisé"],
    [1121,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","64","Crèches et garderies",null,"fonctionnement","réel","dépense","45014.41",null,null,null,"0.00","49248.00",null,"non spécialisé"],
    [1122,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","10572.07",null,null,null,"0.00","10580.00",null,"non spécialisé"],
    [1123,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","2178.33",null,null,null,"0.00","2215.00",null,"non spécialisé"],
    [1124,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","413","Piscines",null,"fonctionnement","réel","dépense","14267.05",null,null,null,"0.00","16363.00",null,"non spécialisé"],
    [1125,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","64","Crèches et garderies",null,"fonctionnement","réel","dépense","1022.13",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [1126,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","17412.26",null,null,null,"0.00","17413.00",null,"non spécialisé"],
    [1127,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","421","Centres de loisirs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","10.00",null,"non spécialisé"],
    [1128,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","64","Crèches et garderies",null,"fonctionnement","réel","dépense","8658.01",null,null,null,"0.00","12486.00",null,"non spécialisé"],
    [1129,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","30517.63",null,null,null,"0.00","30632.00",null,"non spécialisé"],
    [1130,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","813","Propreté urbaine",null,"fonctionnement","réel","dépense","25245.07",null,null,null,"0.00","25345.00",null,"non spécialisé"],
    [1131,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","846.64",null,null,null,"0.00","852.00",null,"non spécialisé"],
    [1132,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","64","Crèches et garderies",null,"fonctionnement","réel","dépense","2285.00",null,null,null,"0.00","2920.00",null,"non spécialisé"],
    [1133,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","524","Autres services",null,"fonctionnement","réel","dépense","295.22",null,null,null,"0.00","297.00",null,"non spécialisé"],
    [1134,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","64","Crèches et garderies",null,"fonctionnement","réel","dépense","64912.25",null,null,null,"0.00","71980.00",null,"non spécialisé"],
    [1135,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","575.87",null,null,null,"0.00","691.00",null,"non spécialisé"],
    [1136,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","64","Crèches et garderies",null,"fonctionnement","réel","dépense","5088.14",null,null,null,"0.00","8000.00",null,"non spécialisé"],
    [1137,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","64","Crèches et garderies",null,"fonctionnement","réel","dépense","60010.99",null,null,null,"0.00","70247.00",null,"non spécialisé"],
    [1138,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6232","Fêtes et cérémonies","64","Crèches et garderies",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [1139,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7066","Redevances et droits des services à caractère social","64","Crèches et garderies",null,"fonctionnement","réel","recette","1015827.80",null,null,null,"0.00","950900.00",null,"non spécialisé"],
    [1140,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74751","GFP de rattachement","64","Crèches et garderies",null,"fonctionnement","réel","recette","3350.00",null,null,null,"0.00","3350.00",null,"non spécialisé"],
    [1141,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7473","Départements","64","Crèches et garderies",null,"fonctionnement","réel","recette","32599.40",null,null,null,"0.00","37405.00",null,"non spécialisé"],
    [1142,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","7819.30",null,null,null,"0.00","8000.00",null,"non spécialisé"],
    [1143,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","73223","Fonds de péréquation des ressources communales et intercommunales","01","Opérations non ventilables",null,"fonctionnement","réel","recette","1318427.00",null,null,null,"0.00","1318427.00",null,"non spécialisé"],
    [1144,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","3101.32",null,null,null,"0.00","3610.00",null,"non spécialisé"],
    [1145,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","64","Crèches et garderies",null,"fonctionnement","réel","recette","7610.00",null,null,null,"0.00","6890.00",null,"non spécialisé"],
    [1146,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","30","Services communs",null,"fonctionnement","réel","dépense","4068.76",null,null,null,"0.00","4387.29",null,"non spécialisé"],
    [1147,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","64","Crèches et garderies",null,"fonctionnement","réel","recette","6019166.48",null,null,null,"0.00","5705004.00",null,"non spécialisé"],
    [1148,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","7862.40",null,null,null,"0.00","8200.00",null,"non spécialisé"],
    [1149,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","322","Musées",null,"fonctionnement","réel","dépense","46481.58",null,null,null,"0.00","47011.00",null,"non spécialisé"],
    [1150,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","33573.79",null,null,null,"0.00","33799.00",null,"non spécialisé"],
    [1151,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","2.00",null,"non spécialisé"],
    [1152,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","15966.86",null,null,null,"0.00","17191.00",null,"non spécialisé"],
    [1153,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","212","Ecoles primaires",null,"fonctionnement","réel","dépense","2673.21",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [1154,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","102085.99",null,null,null,"0.00","103674.00",null,"non spécialisé"],
    [1155,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","64","Crèches et garderies",null,"fonctionnement","réel","dépense","60366.45",null,null,null,"0.00","61602.00",null,"non spécialisé"],
    [1156,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","413","Piscines",null,"fonctionnement","réel","dépense","20138.80",null,null,null,"0.00","23032.00",null,"non spécialisé"],
    [1157,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","510","Services communs",null,"fonctionnement","réel","dépense","9406.24",null,null,null,"0.00","9450.00",null,"non spécialisé"],
    [1158,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","3005.20",null,null,null,"0.00","3500.00",null,"non spécialisé"],
    [1159,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2315","Installations, matériel et outillage techniques","830","Services communs",null,"investissement","réel","dépense","0.00",null,"0.00",null,"0.00","50000.00",null,"non spécialisé"],
    [1160,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","154440.69",null,null,null,"0.00","158234.00",null,"non spécialisé"],
    [1161,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","26513.24",null,null,null,"0.00","32237.00",null,"non spécialisé"],
    [1162,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","38092.26",null,null,null,"0.00","38835.00",null,"non spécialisé"],
    [1163,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","85176.71",null,null,null,"0.00","85322.00",null,"non spécialisé"],
    [1164,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","27491.57",null,null,null,"0.00","27546.00",null,"non spécialisé"],
    [1165,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","679473.69",null,null,null,"0.00","686310.00",null,"non spécialisé"],
    [1166,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","021","Assemblée locale",null,"fonctionnement","réel","dépense","40326.33",null,null,null,"0.00","40394.00",null,"non spécialisé"],
    [1167,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","112","Police municipale",null,"fonctionnement","réel","dépense","319765.46",null,null,null,"0.00","331478.00",null,"non spécialisé"],
    [1168,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","20","Services communs",null,"fonctionnement","réel","dépense","225715.93",null,null,null,"0.00","233165.00",null,"non spécialisé"],
    [1169,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","9943.80",null,null,null,"0.00","12271.00",null,"non spécialisé"],
    [1170,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","2313","Constructions","01","Opérations non ventilables",null,"investissement","ordre","dépense","712257.04",null,null,null,"0.00","712258.00",null,"non spécialisé"],
    [1171,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70876","par le GFP de rattachement","822","Voirie communale et routes",null,"fonctionnement","réel","recette","262647.94",null,null,null,"0.00","217715.00",null,"non spécialisé"],
    [1172,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70878","par d'autres redevables","313","Théâtres",null,"fonctionnement","réel","recette","35000.00",null,null,null,"0.00","36680.00",null,"non spécialisé"],
    [1173,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70388","Autres redevances et recettes diverses","71","Parc privé de la ville",null,"fonctionnement","réel","recette","200370.35",null,null,null,"0.00","239830.00",null,"non spécialisé"],
    [1174,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70876","par le GFP de rattachement","71","Parc privé de la ville",null,"fonctionnement","réel","recette","4988.29",null,null,null,"0.00","5500.00",null,"non spécialisé"],
    [1175,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2312","Agencements et aménagements de terrains","823","Espaces verts urbains",null,"investissement","réel","dépense","72584.68",null,"38655.60",null,"0.00","88655.60","16068.00","non spécialisé"],
    [1176,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74832","Attribution du fonds départemental de péréquation de la taxe professionnelle","01","Opérations non ventilables",null,"fonctionnement","réel","recette","254610.16",null,null,null,"0.00","255659.00",null,"non spécialisé"],
    [1177,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","748372","Dotation politique de la ville","01","Opérations non ventilables",null,"fonctionnement","réel","recette","800465.40",null,null,null,"0.00","800464.00",null,"non spécialisé"],
    [1178,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","30","Services communs",null,"fonctionnement","réel","dépense","0.79",null,null,null,"0.00","376.00",null,"non spécialisé"],
    [1179,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","213","Classes regroupées",null,"fonctionnement","réel","dépense","35124.24",null,null,null,"0.00","36048.00",null,"non spécialisé"],
    [1180,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","313","Théâtres",null,"fonctionnement","réel","dépense","1728.62",null,null,null,"0.00","1781.00",null,"non spécialisé"],
    [1181,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6067","Fournitures scolaires","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","42598.21",null,null,null,"0.00","46000.00",null,"non spécialisé"],
    [1182,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","213","Classes regroupées",null,"fonctionnement","réel","dépense","81596.36",null,null,null,"0.00","83795.00",null,"non spécialisé"],
    [1183,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","2905.30",null,null,null,"0.00","2908.00",null,"non spécialisé"],
    [1184,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","33","Action culturelle",null,"fonctionnement","réel","dépense","472.60",null,null,null,"0.00","511.00",null,"non spécialisé"],
    [1185,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","57021.41",null,null,null,"0.00","66928.00",null,"non spécialisé"],
    [1186,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","413","Piscines",null,"fonctionnement","réel","dépense","2861.42",null,null,null,"0.00","3208.00",null,"non spécialisé"],
    [1187,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6067","Fournitures scolaires","212","Ecoles primaires",null,"fonctionnement","réel","dépense","226542.35",null,null,null,"0.00","227500.00",null,"non spécialisé"],
    [1188,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","40","Services communs",null,"fonctionnement","réel","dépense","2896.02",null,null,null,"0.00","3196.00",null,"non spécialisé"],
    [1189,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","213","Classes regroupées",null,"fonctionnement","réel","dépense","275.76",null,null,null,"0.00","280.00",null,"non spécialisé"],
    [1190,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","212","Ecoles primaires",null,"fonctionnement","réel","dépense","47985.27",null,null,null,"0.00","58000.00",null,"non spécialisé"],
    [1191,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","19694.88",null,null,null,"0.00","19752.00",null,"non spécialisé"],
    [1192,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","2516.19",null,null,null,"0.00","2547.00",null,"non spécialisé"],
    [1193,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","213","Classes regroupées",null,"fonctionnement","réel","dépense","33821.47",null,null,null,"0.00","33822.00",null,"non spécialisé"],
    [1194,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","253.00",null,null,null,"0.00","285.00",null,"non spécialisé"],
    [1195,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","8182.64",null,null,null,"0.00","8215.00",null,"non spécialisé"],
    [1196,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","313","Théâtres",null,"fonctionnement","réel","recette","254271.16",null,null,null,"0.00","229500.00",null,"non spécialisé"],
    [1197,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7088","Autres produits d'activités annexes (abonnements et ventes d'ouvrages...)","71","Parc privé de la ville",null,"fonctionnement","réel","recette","1490.19",null,null,null,"0.00",null,null,"non spécialisé"],
    [1198,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","112","Police municipale",null,"investissement","réel","dépense","0.00",null,"62160.00",null,"0.00",null,null,"non spécialisé"],
    [1199,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","312","Arts plastiques et autres activités artistiques",null,"fonctionnement","réel","recette","36150.72",null,null,null,"0.00","33100.00",null,"non spécialisé"],
    [1200,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7342","Versement mobilité","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","16810.30",null,null,null,"0.00","9000.00",null,"non spécialisé"],
    [1201,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","020","Administration générale de la collectivité",null,"investissement","réel","dépense","189685.08",null,"346054.40",null,"0.00","612054.40","421409.32","non spécialisé"],
    [1202,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7088","Autres produits d'activités annexes (abonnements et ventes d'ouvrages...)","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","4879.00",null,null,null,"0.00","4000.00",null,"non spécialisé"],
    [1203,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7088","Autres produits d'activités annexes (abonnements et ventes d'ouvrages...)","023","Information, communication, publicité",null,"fonctionnement","réel","recette","53266.59",null,null,null,"0.00","68400.00",null,"non spécialisé"],
    [1204,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","025","Aides aux associations (non classées ailleurs)",null,"investissement","réel","dépense","0.00",null,"2158.14",null,"0.00","2158.14","2158.14","non spécialisé"],
    [1205,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","212","Ecoles primaires",null,"fonctionnement","réel","dépense","902.00",null,null,null,"0.00","1465.00",null,"non spécialisé"],
    [1206,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","510","Services communs",null,"fonctionnement","réel","dépense","4633.96",null,null,null,"0.00","5087.00",null,"non spécialisé"],
    [1207,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","180.00",null,"non spécialisé"],
    [1208,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6247","Transports collectifs","252","Transports scolaires",null,"fonctionnement","réel","dépense","116969.94",null,null,null,"0.00","117920.00",null,"non spécialisé"],
    [1209,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","64","Crèches et garderies",null,"fonctionnement","réel","dépense","29337.93",null,null,null,"0.00","35269.00",null,"non spécialisé"],
    [1210,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","213","Classes regroupées",null,"fonctionnement","réel","dépense","807.95",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [1211,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","435.92",null,null,null,"0.00","726.00",null,"non spécialisé"],
    [1212,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","62876","à un GFP de rattachement","213","Classes regroupées",null,"fonctionnement","réel","dépense","107904.00",null,null,null,"0.00","107904.00",null,"non spécialisé"],
    [1213,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6283","Frais de nettoyage des locaux","213","Classes regroupées",null,"fonctionnement","réel","dépense","11651.60",null,null,null,"0.00","11850.00",null,"non spécialisé"],
    [1214,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","251","Hébergement et restauration scolaire",null,"investissement","réel","dépense","52604.54",null,"853260.95",null,"0.00","199260.95","146656.41","non spécialisé"],
    [1215,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","63","Aides à la famille",null,"fonctionnement","réel","recette","16187.88",null,null,null,"0.00",null,null,"non spécialisé"],
    [1216,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","213","Classes regroupées",null,"investissement","réel","dépense","288919.18",null,"625835.32",null,"0.00","410019.32","121099.46","non spécialisé"],
    [1217,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","813","Propreté urbaine",null,"fonctionnement","réel","dépense","11468.16",null,null,null,"0.00","11709.00",null,"non spécialisé"],
    [1218,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","16602.05",null,null,null,"0.00","17496.00",null,"non spécialisé"],
    [1219,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6558","Autres contributions obligatoires","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","447858.08",null,null,null,"0.00","447860.00",null,"non spécialisé"],
    [1220,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","recette","249195.94",null,null,null,"0.00","211210.00",null,"non spécialisé"],
    [1221,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","212","Ecoles primaires",null,"investissement","réel","dépense","3937451.35",null,"1594554.21",null,"0.00","8417237.21","4479299.66","non spécialisé"],
    [1222,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","201983.50",null,null,null,"0.00","202200.00",null,"non spécialisé"],
    [1223,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","91","Foires et marchés",null,"fonctionnement","réel","dépense","252.00",null,null,null,"0.00","266.00",null,"non spécialisé"],
    [1224,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6558","Autres contributions obligatoires","213","Classes regroupées",null,"fonctionnement","réel","dépense","471881.53",null,null,null,"0.00","477140.00",null,"non spécialisé"],
    [1225,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","740.87",null,null,null,"0.00","761.00",null,"non spécialisé"],
    [1226,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","830","Services communs",null,"fonctionnement","réel","dépense","665.15",null,null,null,"0.00","759.00",null,"non spécialisé"],
    [1227,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65548","Autres contributions","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","1429573.00",null,null,null,"0.00","1429573.00",null,"non spécialisé"],
    [1228,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65548","Autres contributions","313","Théâtres",null,"fonctionnement","réel","dépense","1810000.00",null,null,null,"0.00","1810000.00",null,"non spécialisé"],
    [1229,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65548","Autres contributions","311","Expression musicale, lyrique et chorégraphique",null,"fonctionnement","réel","dépense","805000.00",null,null,null,"0.00","805000.00",null,"non spécialisé"],
    [1230,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65548","Autres contributions","33","Action culturelle",null,"fonctionnement","réel","dépense","25000.00",null,null,null,"0.00","25000.00",null,"non spécialisé"],
    [1231,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","757","Redevances versées par les fermiers et concessionnaires","511","Dispensaires et autres établissements sanitaires",null,"fonctionnement","réel","recette","25311.74",null,null,null,"0.00","23340.00",null,"non spécialisé"],
    [1232,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7588","Autres produits divers de gestion courante","812","Collecte et traitement des ordures ménagères",null,"fonctionnement","réel","recette","47103.96",null,null,null,"0.00","48000.00",null,"non spécialisé"],
    [1233,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7588","Autres produits divers de gestion courante","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","23350.05",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [1234,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","90","Interventions économiques",null,"fonctionnement","réel","recette","22999.11",null,null,null,"0.00","12433.00",null,"non spécialisé"],
    [1235,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","314","Cinémas et autres salles de spectacles",null,"investissement","réel","dépense","287260.92",null,"129266.72",null,"0.00","374144.72","86883.47","non spécialisé"],
    [1236,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","94","Aides au commerce et aux services marchands",null,"fonctionnement","réel","recette","9686.12",null,null,null,"0.00","24880.00",null,"non spécialisé"],
    [1237,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","71","Parc privé de la ville",null,"fonctionnement","réel","recette","979653.12",null,null,null,"0.00","953000.00",null,"non spécialisé"],
    [1238,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","832","Actions spécifiques de lutte contre la pollution",null,"fonctionnement","réel","dépense","500.00",null,null,null,"0.00","549.00",null,"non spécialisé"],
    [1239,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","657364","A caractère industriel et commercial","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","572400.00",null,null,null,"0.00","572400.00",null,"non spécialisé"],
    [1240,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","313","Théâtres",null,"fonctionnement","réel","dépense","480000.00",null,null,null,"0.00","480000.00",null,"non spécialisé"],
    [1241,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","411","Salles de sport, gymnases",null,"investissement","réel","dépense","583908.19",null,"322732.39",null,"0.00","722732.39","138824.20","non spécialisé"],
    [1242,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70872","par les budgets annexes et les régies municipales","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","recette","18266.00",null,null,null,"0.00","18266.00",null,"non spécialisé"],
    [1243,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","76","Produits financiers","761","Produits de participations","01","Opérations non ventilables",null,"fonctionnement","réel","recette","15616.42",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [1244,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7788","Produits exceptionnels divers","71","Parc privé de la ville",null,"fonctionnement","réel","recette","817.00",null,null,null,"0.00","7000.00",null,"non spécialisé"],
    [1245,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7588","Autres produits divers de gestion courante","816","Autres réseaux et services divers",null,"fonctionnement","réel","recette","26456.58",null,null,null,"0.00","30400.00",null,"non spécialisé"],
    [1246,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","33","Action culturelle",null,"fonctionnement","réel","dépense","416400.00",null,null,null,"0.00","416400.00",null,"non spécialisé"],
    [1247,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","510","Services communs",null,"fonctionnement","réel","dépense","58415.37",null,null,null,"0.00","69636.00",null,"non spécialisé"],
    [1248,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","3585864.60",null,"2667678.00",null,"0.00","5378859.00","1792990.87","non spécialisé"],
    [1249,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","510","Services communs",null,"fonctionnement","réel","dépense","5508.58",null,null,null,"0.00","6400.00",null,"non spécialisé"],
    [1250,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","322","Musées",null,"investissement","réel","dépense","0.00",null,"7826.05",null,"0.00","7826.05","7826.05","non spécialisé"],
    [1251,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","510","Services communs",null,"fonctionnement","réel","dépense","787.93",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [1252,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","1520.10",null,null,null,"0.00","1521.00",null,"non spécialisé"],
    [1253,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","9177.55",null,null,null,"0.00","9274.00",null,"non spécialisé"],
    [1254,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","510","Services communs",null,"fonctionnement","réel","dépense","29437.06",null,null,null,"0.00","35980.00",null,"non spécialisé"],
    [1255,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7714","Recouvrement sur créances admises en non valeur","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","2872.05",null,null,null,"0.00",null,null,"non spécialisé"],
    [1256,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7711","Dédits et pénalités perçus","01","Opérations non ventilables",null,"fonctionnement","réel","recette","92.35",null,null,null,"0.00",null,null,"non spécialisé"],
    [1257,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","414","Autres équipements sportifs ou de loisir",null,"investissement","réel","dépense","3376.67",null,"51925.61",null,"0.00","18925.61","15548.94","non spécialisé"],
    [1258,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","0.00",null,"44449.13",null,"0.00","44449.13","44449.13","non spécialisé"],
    [1259,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","510","Services communs",null,"fonctionnement","réel","dépense","360.00",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [1260,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","412","Stades",null,"investissement","réel","dépense","590621.17",null,"0.00",null,"0.00","676782.18","86161.01","non spécialisé"],
    [1261,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","284529.61",null,null,null,"0.00","286776.00",null,"non spécialisé"],
    [1262,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","510","Services communs",null,"fonctionnement","réel","dépense","30000.00",null,null,null,"0.00","30000.00",null,"non spécialisé"],
    [1263,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7551","Excédent des budgets annexes à caractère administratif","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","recette","100864.30",null,null,null,"0.00","100890.00",null,"non spécialisé"],
    [1264,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","413","Piscines",null,"investissement","réel","dépense","2398.80",null,"104423.91",null,"0.00","54423.91","52025.11","non spécialisé"],
    [1265,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7588","Autres produits divers de gestion courante","811","Eau et assainissement",null,"fonctionnement","réel","recette","15992.15",null,null,null,"0.00","40000.00",null,"non spécialisé"],
    [1266,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","510","Services communs",null,"fonctionnement","réel","dépense","27498.67",null,null,null,"0.00","27582.00",null,"non spécialisé"],
    [1267,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","89289.06",null,null,null,"0.00","90243.00",null,"non spécialisé"],
    [1268,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","002","Résultat de fonctionnement reporté","002","Résultat de fonctionnement reporté","01","Opérations non ventilables",null,"fonctionnement","réel","recette","8486940.85",null,null,null,"0.00","8486940.85",null,"non spécialisé"],
    [1269,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","832","Actions spécifiques de lutte contre la pollution",null,"fonctionnement","réel","dépense","44412.10",null,null,null,"0.00","46227.00",null,"non spécialisé"],
    [1270,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6237","Publications","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","89781.14",null,null,null,"0.00","89800.00",null,"non spécialisé"],
    [1271,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","22100.00",null,null,null,"0.00","22800.00",null,"non spécialisé"],
    [1272,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","832","Actions spécifiques de lutte contre la pollution",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","170.00",null,"non spécialisé"],
    [1273,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70846","AU GFP de rattachement","40","Services communs",null,"fonctionnement","réel","recette","139101.61",null,null,null,"0.00","139102.00",null,"non spécialisé"],
    [1274,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70846","AU GFP de rattachement","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","298302.70",null,null,null,"0.00","153052.00",null,"non spécialisé"],
    [1275,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","63","Aides à la famille",null,"investissement","réel","dépense","13035.03",null,"50000.00",null,"0.00","100000.00","86964.97","non spécialisé"],
    [1276,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","30","Services communs",null,"fonctionnement","réel","dépense","92822.52",null,null,null,"0.00","100496.46",null,"non spécialisé"],
    [1277,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","773","Mandats annulés (sur exercices antérieurs) ou atteints par la déchéance quadriennale","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","14283.37",null,null,null,"0.00",null,null,"non spécialisé"],
    [1278,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64138","Autres indemnités","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","50024.08",null,null,null,"0.00","50574.00",null,"non spécialisé"],
    [1279,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70841","aux budgets annexes, régies municipales, C.C.A.S. et caisse des écoles","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","recette","40516.26",null,null,null,"0.00","40000.00",null,"non spécialisé"],
    [1280,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","523","Actions en faveur des personnes en difficulté",null,"investissement","réel","dépense","192297.44",null,"0.00",null,"0.00","384455.00","192156.93","non spécialisé"],
    [1281,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7718","Autres produits exceptionnels sur opérations de gestion","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","480148.14",null,null,null,"0.00","100000.00",null,"non spécialisé"],
    [1282,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70876","par le GFP de rattachement","820","Services communs",null,"fonctionnement","réel","recette","114307.85",null,null,null,"0.00","113544.00",null,"non spécialisé"],
    [1283,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","73212","Dotation de solidarité communautaire","01","Opérations non ventilables",null,"fonctionnement","réel","recette","1899033.27",null,null,null,"0.00","1925660.00",null,"non spécialisé"],
    [1284,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6232","Fêtes et cérémonies","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","810.75",null,null,null,"0.00","811.00",null,"non spécialisé"],
    [1285,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70876","par le GFP de rattachement","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","659942.33",null,null,null,"0.00","660934.00",null,"non spécialisé"],
    [1286,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70876","par le GFP de rattachement","30","Services communs",null,"fonctionnement","réel","recette","25440.00",null,null,null,"0.00","25440.00",null,"non spécialisé"],
    [1287,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70876","par le GFP de rattachement","023","Information, communication, publicité",null,"fonctionnement","réel","recette","4240.00",null,null,null,"0.00","4240.00",null,"non spécialisé"],
    [1288,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70846","AU GFP de rattachement","820","Services communs",null,"fonctionnement","réel","recette","50333.00",null,null,null,"0.00","50334.00",null,"non spécialisé"],
    [1289,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","21381.86",null,null,null,"0.00","21732.00",null,"non spécialisé"],
    [1290,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20421","Biens mobiliers, matériel et études","313","Théâtres",null,"investissement","réel","dépense","15000.00",null,"0.00",null,"0.00","15000.00",null,"non spécialisé"],
    [1291,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","1838.68",null,null,null,"0.00","2022.00",null,"non spécialisé"],
    [1292,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","4328.59",null,null,null,"0.00","4331.00",null,"non spécialisé"],
    [1293,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","645.83",null,null,null,"0.00","647.00",null,"non spécialisé"],
    [1294,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","40.18",null,null,null,"0.00","1042.00",null,"non spécialisé"],
    [1295,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","213","Classes regroupées",null,"fonctionnement","réel","dépense","135.00",null,null,null,"0.00","238.00",null,"non spécialisé"],
    [1296,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","813","Propreté urbaine",null,"fonctionnement","réel","dépense","45443.07",null,null,null,"0.00","45784.00",null,"non spécialisé"],
    [1297,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","37.01",null,null,null,"0.00","785.00",null,"non spécialisé"],
    [1298,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","1523.87",null,null,null,"0.00","1528.00",null,"non spécialisé"],
    [1299,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","241.82",null,null,null,"0.00","291.00",null,"non spécialisé"],
    [1300,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","313","Théâtres",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [1301,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","54910.76",null,null,null,"0.00","54950.00",null,"non spécialisé"],
    [1302,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","91","Foires et marchés",null,"fonctionnement","réel","dépense","1447.33",null,null,null,"0.00","1451.00",null,"non spécialisé"],
    [1303,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","830","Services communs",null,"fonctionnement","réel","dépense","3179.32",null,null,null,"0.00","3374.00",null,"non spécialisé"],
    [1304,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","2528.86",null,null,null,"0.00","3152.00",null,"non spécialisé"],
    [1305,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","021","Assemblée locale",null,"fonctionnement","réel","dépense","1003.37",null,null,null,"0.00","1029.00",null,"non spécialisé"],
    [1306,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","314.17",null,null,null,"0.00","329.00",null,"non spécialisé"],
    [1307,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","18719.95",null,null,null,"0.00","23343.00",null,"non spécialisé"],
    [1308,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","323","Archives",null,"fonctionnement","réel","dépense","365.90",null,null,null,"0.00","1315.00",null,"non spécialisé"],
    [1309,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","213","Classes regroupées",null,"fonctionnement","réel","dépense","7440.90",null,null,null,"0.00","7570.00",null,"non spécialisé"],
    [1310,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","212","Ecoles primaires",null,"fonctionnement","réel","dépense","15037.23",null,null,null,"0.00","15045.00",null,"non spécialisé"],
    [1311,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","020","Administration générale de la collectivité",null,"investissement","réel","dépense","0.00",null,"0.00",null,"0.00","15000.00",null,"non spécialisé"],
    [1312,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","30","Services communs",null,"investissement","réel","dépense","0.00",null,"0.00",null,"0.00","50000.00","50000.00","non spécialisé"],
    [1313,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20421","Biens mobiliers, matériel et études","40","Services communs",null,"investissement","réel","dépense","5000.00",null,"0.00",null,"0.00","5000.00",null,"non spécialisé"],
    [1314,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20421","Biens mobiliers, matériel et études","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","7550.89",null,"2500.00",null,"0.00","9551.00","2000.00","non spécialisé"],
    [1315,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20421","Biens mobiliers, matériel et études","823","Espaces verts urbains",null,"investissement","réel","dépense","15275.00",null,"0.00",null,"0.00","22500.00",null,"non spécialisé"],
    [1316,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","33","Action culturelle",null,"fonctionnement","réel","dépense","518.16",null,null,null,"0.00","557.00",null,"non spécialisé"],
    [1317,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","13.80",null,null,null,"0.00","98.00",null,"non spécialisé"],
    [1318,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","40","Services communs",null,"fonctionnement","réel","dépense","151.90",null,null,null,"0.00","208.00",null,"non spécialisé"],
    [1319,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","413","Piscines",null,"fonctionnement","réel","dépense","694.60",null,null,null,"0.00","793.00",null,"non spécialisé"],
    [1320,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","1209.26",null,null,null,"0.00","1232.00",null,"non spécialisé"],
    [1321,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","816.97",null,null,null,"0.00","938.00",null,"non spécialisé"],
    [1322,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","412","Stades",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","98.00",null,"non spécialisé"],
    [1323,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","853.86",null,null,null,"0.00","1129.00",null,"non spécialisé"],
    [1324,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","287.60",null,null,null,"0.00","388.00",null,"non spécialisé"],
    [1325,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","322.23",null,null,null,"0.00","369.00",null,"non spécialisé"],
    [1326,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","524","Autres services",null,"fonctionnement","réel","dépense","248.39",null,null,null,"0.00","350.00",null,"non spécialisé"],
    [1327,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","20","Services communs",null,"fonctionnement","réel","dépense","6370.09",null,null,null,"0.00","6569.00",null,"non spécialisé"],
    [1328,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","510","Services communs",null,"fonctionnement","réel","dépense","1729.34",null,null,null,"0.00","2037.00",null,"non spécialisé"],
    [1329,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","112","Police municipale",null,"fonctionnement","réel","dépense","10197.28",null,null,null,"0.00","10718.00",null,"non spécialisé"],
    [1330,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","17446.03",null,null,null,"0.00","17549.00",null,"non spécialisé"],
    [1331,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","64","Crèches et garderies",null,"fonctionnement","réel","dépense","338.00",null,null,null,"0.00","1685.00",null,"non spécialisé"],
    [1332,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","0.00",null,"5000.00",null,"0.00",null,null,"non spécialisé"],
    [1333,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","311","Expression musicale, lyrique et chorégraphique",null,"investissement","réel","dépense","15000.00",null,"25000.00",null,"0.00","30000.00","15000.00","non spécialisé"],
    [1334,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","312","Arts plastiques et autres activités artistiques",null,"investissement","réel","dépense","25000.00",null,"25000.00",null,"0.00","25000.00",null,"non spécialisé"],
    [1335,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","3861.03",null,null,null,"0.00","3885.00",null,"non spécialisé"],
    [1336,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","813","Propreté urbaine",null,"fonctionnement","réel","dépense","138.40",null,null,null,"0.00","208.00",null,"non spécialisé"],
    [1337,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","830","Services communs",null,"fonctionnement","réel","dépense","72.50",null,null,null,"0.00","1030.00",null,"non spécialisé"],
    [1338,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","3093.56",null,null,null,"0.00","3201.00",null,"non spécialisé"],
    [1339,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","90823.92",null,null,null,"0.00","93356.00",null,"non spécialisé"],
    [1340,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","13530.65",null,null,null,"0.00","14070.00",null,"non spécialisé"],
    [1341,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","3422.31",null,null,null,"0.00","6085.00",null,"non spécialisé"],
    [1342,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6261","Frais d'affranchissement","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","218545.55",null,null,null,"0.00","255500.00",null,"non spécialisé"],
    [1343,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","30","Services communs",null,"fonctionnement","réel","dépense","0.40",null,null,null,"0.00","181.00",null,"non spécialisé"],
    [1344,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","4144.44",null,null,null,"0.00","5471.00",null,"non spécialisé"],
    [1345,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","313","Théâtres",null,"fonctionnement","réel","dépense","864.32",null,null,null,"0.00","894.00",null,"non spécialisé"],
    [1346,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6262","Frais de télécommunications","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","64371.74",null,null,null,"0.00","84000.00",null,"non spécialisé"],
    [1347,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","1452.61",null,null,null,"0.00","1454.00",null,"non spécialisé"],
    [1348,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","2046","Attributions de compensation d'investissement","822","Voirie communale et routes",null,"investissement","réel","dépense","3892306.03",null,"0.00",null,"0.00","3892307.00",null,"non spécialisé"],
    [1349,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","47293.74",null,null,null,"0.00","51800.00",null,"non spécialisé"],
    [1350,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","13260.00",null,null,null,"0.00","15000.00",null,"non spécialisé"],
    [1351,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","62876","à un GFP de rattachement","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [1352,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","9847.20",null,null,null,"0.00","9859.00",null,"non spécialisé"],
    [1353,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6284","Redevances pour services rendus","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","372736.85",null,null,null,"0.00","385000.00",null,"non spécialisé"],
    [1354,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","323","Archives",null,"fonctionnement","réel","dépense","555.83",null,null,null,"0.00","581.00",null,"non spécialisé"],
    [1355,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","322","Musées",null,"fonctionnement","réel","dépense","25724.90",null,null,null,"0.00","25733.00",null,"non spécialisé"],
    [1356,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","62878","à d'autres organismes","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","10012.49",null,null,null,"0.00","10030.00",null,"non spécialisé"],
    [1357,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","63512","Taxes foncières","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","622211.00",null,null,null,"0.00","660000.00",null,"non spécialisé"],
    [1358,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","734.88",null,null,null,"0.00","979.00",null,"non spécialisé"],
    [1359,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","33","Action culturelle",null,"fonctionnement","réel","dépense","474.23",null,null,null,"0.00","517.00",null,"non spécialisé"],
    [1360,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","63512","Taxes foncières","816","Autres réseaux et services divers",null,"fonctionnement","réel","dépense","30111.00",null,null,null,"0.00","30400.00",null,"non spécialisé"],
    [1361,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","5279.16",null,null,null,"0.00","5285.00",null,"non spécialisé"],
    [1362,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","40","Services communs",null,"fonctionnement","réel","dépense","3039.24",null,null,null,"0.00","3257.00",null,"non spécialisé"],
    [1363,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","413","Piscines",null,"fonctionnement","réel","dépense","7134.15",null,null,null,"0.00","8240.00",null,"non spécialisé"],
    [1364,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","8693.36",null,null,null,"0.00","8695.00",null,"non spécialisé"],
    [1365,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","1089.27",null,null,null,"0.00","1092.00",null,"non spécialisé"],
    [1366,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","510","Services communs",null,"fonctionnement","réel","dépense","3224.54",null,null,null,"0.00","3269.00",null,"non spécialisé"],
    [1367,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","112","Police municipale",null,"fonctionnement","réel","dépense","7191.88",null,null,null,"0.00","7433.00",null,"non spécialisé"],
    [1368,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","813","Propreté urbaine",null,"investissement","réel","dépense","18897.98",null,"24256.55",null,"0.00","47898.55","27887.21","non spécialisé"],
    [1369,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","27","Autres immobilisations financières","27636","C.C.A.S. et caisse des écoles","01","Opérations non ventilables",null,"investissement","réel","recette","0.00",null,"0.00",null,"0.00","150000.00","150000.00","non spécialisé"],
    [1370,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2051","Concessions et droits similaires","020","Administration générale de la collectivité",null,"investissement","réel","dépense","206861.48",null,"155044.98",null,"0.00","262044.98","50935.43","non spécialisé"],
    [1371,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2051","Concessions et droits similaires","112","Police municipale",null,"investissement","réel","dépense","82703.70",null,"58780.80",null,"0.00","98780.80","16077.00","non spécialisé"],
    [1372,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","23247.20",null,null,null,"0.00","23913.00",null,"non spécialisé"],
    [1373,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","524","Autres services",null,"fonctionnement","réel","dépense","147.63",null,null,null,"0.00","148.00",null,"non spécialisé"],
    [1374,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","287.95",null,null,null,"0.00","347.00",null,"non spécialisé"],
    [1375,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","64","Crèches et garderies",null,"fonctionnement","réel","dépense","30003.64",null,null,null,"0.00","30524.00",null,"non spécialisé"],
    [1376,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","2663.52",null,null,null,"0.00","2666.00",null,"non spécialisé"],
    [1377,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","678.00",null,null,null,"0.00","708.00",null,"non spécialisé"],
    [1378,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","021","Assemblée locale",null,"fonctionnement","réel","dépense","835.65",null,null,null,"0.00","836.00",null,"non spécialisé"],
    [1379,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","8586.06",null,null,null,"0.00","8594.00",null,"non spécialisé"],
    [1380,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","15252.76",null,null,null,"0.00","15270.00",null,"non spécialisé"],
    [1381,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","209.33",null,null,null,"0.00","225.00",null,"non spécialisé"],
    [1382,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","813","Propreté urbaine",null,"fonctionnement","réel","dépense","12622.11",null,null,null,"0.00","12718.00",null,"non spécialisé"],
    [1383,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","1355.06",null,null,null,"0.00","1526.00",null,"non spécialisé"],
    [1384,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","2414.05",null,null,null,"0.00","2424.00",null,"non spécialisé"],
    [1385,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2112","Terrains de voirie","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","943.37",null,"9543.62",null,"0.00","11543.62","8592.00","non spécialisé"],
    [1386,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","823","Espaces verts urbains",null,"investissement","réel","dépense","2843.30",null,"369.60",null,"0.00","22843.60","20000.00","non spécialisé"],
    [1387,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","423.35",null,null,null,"0.00","431.00",null,"non spécialisé"],
    [1388,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","91","Foires et marchés",null,"fonctionnement","réel","dépense","402.04",null,null,null,"0.00","403.00",null,"non spécialisé"],
    [1389,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","20","Services communs",null,"fonctionnement","réel","dépense","7022.86",null,null,null,"0.00","7686.00",null,"non spécialisé"],
    [1390,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","830","Services communs",null,"fonctionnement","réel","dépense","883.14",null,null,null,"0.00","943.00",null,"non spécialisé"],
    [1391,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","021","Assemblée locale",null,"fonctionnement","réel","dépense","2006.83",null,null,null,"0.00","2050.00",null,"non spécialisé"],
    [1392,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","37445.24",null,null,null,"0.00","37457.00",null,"non spécialisé"],
    [1393,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","3676.02",null,null,null,"0.00","3832.00",null,"non spécialisé"],
    [1394,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","213","Classes regroupées",null,"fonctionnement","réel","dépense","9009.74",null,null,null,"0.00","9031.00",null,"non spécialisé"],
    [1395,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","8656.47",null,null,null,"0.00","8664.00",null,"non spécialisé"],
    [1396,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","996.23",null,null,null,"0.00","1194.00",null,"non spécialisé"],
    [1397,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","1633.98",null,null,null,"0.00","1869.00",null,"non spécialisé"],
    [1398,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","13487.60",null,null,null,"0.00","14020.00",null,"non spécialisé"],
    [1399,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","212","Ecoles primaires",null,"fonctionnement","réel","dépense","17118.09",null,null,null,"0.00","18048.00",null,"non spécialisé"],
    [1400,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","1291.49",null,null,null,"0.00","1296.00",null,"non spécialisé"],
    [1401,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","2417.37",null,null,null,"0.00","2455.00",null,"non spécialisé"],
    [1402,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","12843.57",null,null,null,"0.00","14653.00",null,"non spécialisé"],
    [1403,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7461","DGD","510","Services communs",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","1121882.00",null,"non spécialisé"],
    [1404,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","745","Dotation spéciale au titre des instituteurs","01","Opérations non ventilables",null,"fonctionnement","réel","recette","2808.00",null,null,null,"0.00","5616.00",null,"non spécialisé"],
    [1405,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7482","Compensation pour perte de taxe additionnelle aux droits de mutation ou à la taxe de publicité foncière","01","Opérations non ventilables",null,"fonctionnement","réel","recette","6021.00",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [1406,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7413","D.G.F. des permanents syndicaux","01","Opérations non ventilables",null,"fonctionnement","réel","recette","48685.00",null,null,null,"0.00","48600.00",null,"non spécialisé"],
    [1407,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","744","FCTVA","01","Opérations non ventilables",null,"fonctionnement","réel","recette","40867.95",null,null,null,"0.00","50000.00",null,"non spécialisé"],
    [1408,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74127","Dotation nationale de péréquation","01","Opérations non ventilables",null,"fonctionnement","réel","recette","1320199.00",null,null,null,"0.00","1320199.00",null,"non spécialisé"],
    [1409,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74123","Dotation de solidarité urbaine","01","Opérations non ventilables",null,"fonctionnement","réel","recette","10170658.00",null,null,null,"0.00","10170658.00",null,"non spécialisé"],
    [1410,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","644.49",null,null,null,"0.00","733.00",null,"non spécialisé"],
    [1411,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","313","Théâtres",null,"fonctionnement","réel","dépense","944.47",null,null,null,"0.00","948.00",null,"non spécialisé"],
    [1412,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","20","Services communs",null,"fonctionnement","réel","dépense","12736.59",null,null,null,"0.00","13088.00",null,"non spécialisé"],
    [1413,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","2354.47",null,null,null,"0.00","2613.00",null,"non spécialisé"],
    [1414,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","112","Police municipale",null,"fonctionnement","réel","dépense","20394.57",null,null,null,"0.00","21355.00",null,"non spécialisé"],
    [1415,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","34898.79",null,null,null,"0.00","34985.00",null,"non spécialisé"],
    [1416,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","213","Classes regroupées",null,"fonctionnement","réel","dépense","14868.52",null,null,null,"0.00","15043.00",null,"non spécialisé"],
    [1417,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","212","Ecoles primaires",null,"fonctionnement","réel","dépense","334.75",null,null,null,"0.00","4680.00",null,"non spécialisé"],
    [1418,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","212","Ecoles primaires",null,"fonctionnement","réel","dépense","30102.75",null,null,null,"0.00","30127.00",null,"non spécialisé"],
    [1419,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","18348.28",null,null,null,"0.00","18381.00",null,"non spécialisé"],
    [1420,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","884.50",null,null,null,"0.00","1600.00",null,"non spécialisé"],
    [1421,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","27055.07",null,null,null,"0.00","28002.00",null,"non spécialisé"],
    [1422,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","212","Ecoles primaires",null,"fonctionnement","réel","dépense","57628.70",null,null,null,"0.00","58095.00",null,"non spécialisé"],
    [1423,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","39346.50",null,null,null,"0.00","40454.00",null,"non spécialisé"],
    [1424,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","6187.44",null,null,null,"0.00","6380.00",null,"non spécialisé"],
    [1425,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","2499.02",null,null,null,"0.00","2862.00",null,"non spécialisé"],
    [1426,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","26308.96",null,null,null,"0.00","26665.00",null,"non spécialisé"],
    [1427,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","322","Musées",null,"fonctionnement","réel","dépense","27008.49",null,null,null,"0.00","27411.00",null,"non spécialisé"],
    [1428,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","212","Ecoles primaires",null,"fonctionnement","réel","dépense","15799.09",null,null,null,"0.00","17010.00",null,"non spécialisé"],
    [1429,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","37509.32",null,null,null,"0.00","37519.00",null,"non spécialisé"],
    [1430,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","323","Archives",null,"fonctionnement","réel","dépense","1473.69",null,null,null,"0.00","1477.00",null,"non spécialisé"],
    [1431,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","1744095.52",null,null,null,"0.00","1744221.00",null,"non spécialisé"],
    [1432,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","30","Services communs",null,"fonctionnement","réel","dépense","79.43",null,null,null,"0.00","80.00",null,"non spécialisé"],
    [1433,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","110067.21",null,null,null,"0.00","111190.00",null,"non spécialisé"],
    [1434,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","212","Ecoles primaires",null,"fonctionnement","réel","dépense","1306557.99",null,null,null,"0.00","1306621.00",null,"non spécialisé"],
    [1435,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","71570.53",null,null,null,"0.00","71619.00",null,"non spécialisé"],
    [1436,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","213","Classes regroupées",null,"fonctionnement","réel","dépense","917839.93",null,null,null,"0.00","989169.00",null,"non spécialisé"],
    [1437,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","56671.59",null,null,null,"0.00","78530.00",null,"non spécialisé"],
    [1438,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","323","Archives",null,"fonctionnement","réel","dépense","2.73",null,null,null,"0.00","12604.00",null,"non spécialisé"],
    [1439,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","33","Action culturelle",null,"fonctionnement","réel","dépense","72898.54",null,null,null,"0.00","73111.00",null,"non spécialisé"],
    [1440,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","322","Musées",null,"fonctionnement","réel","dépense","2153227.41",null,null,null,"0.00","2153444.00",null,"non spécialisé"],
    [1441,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","279453.15",null,null,null,"0.00","284575.00",null,"non spécialisé"],
    [1442,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","66538.83",null,null,null,"0.00","69798.00",null,"non spécialisé"],
    [1443,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","413","Piscines",null,"fonctionnement","réel","dépense","619291.83",null,null,null,"0.00","622899.00",null,"non spécialisé"],
    [1444,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","724.20",null,null,null,"0.00","3002.00",null,"non spécialisé"],
    [1445,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","598435.27",null,null,null,"0.00","598612.00",null,"non spécialisé"],
    [1446,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","421","Centres de loisirs",null,"fonctionnement","réel","dépense","68776.52",null,null,null,"0.00","73902.00",null,"non spécialisé"],
    [1447,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","40","Services communs",null,"fonctionnement","réel","dépense","107277.94",null,null,null,"0.00","113650.00",null,"non spécialisé"],
    [1448,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6232","Fêtes et cérémonies","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","709.80",null,null,null,"0.00","937.00",null,"non spécialisé"],
    [1449,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6232","Fêtes et cérémonies","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","66623.48",null,null,null,"0.00","68461.00",null,"non spécialisé"],
    [1450,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","264181.25",null,null,null,"0.00","264278.00",null,"non spécialisé"],
    [1451,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","64","Crèches et garderies",null,"fonctionnement","réel","dépense","1745254.92",null,null,null,"0.00","1745384.00",null,"non spécialisé"],
    [1452,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6251","Voyages et déplacements","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","255.00",null,"non spécialisé"],
    [1453,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","510","Services communs",null,"fonctionnement","réel","dépense","167479.14",null,null,null,"0.00","195352.00",null,"non spécialisé"],
    [1454,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6238","Divers","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","698.09",null,null,null,"0.00","750.00",null,"non spécialisé"],
    [1455,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6238","Divers","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","2459.94",null,null,null,"0.00","2460.00",null,"non spécialisé"],
    [1456,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","524","Autres services",null,"fonctionnement","réel","dépense","29742.89",null,null,null,"0.00","64538.00",null,"non spécialisé"],
    [1457,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","17990.95",null,null,null,"0.00","18101.00",null,"non spécialisé"],
    [1458,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","255","Classes de découverte et autres services annexes de l'enseignement",null,"fonctionnement","réel","dépense","36150.00",null,null,null,"0.00","38730.00",null,"non spécialisé"],
    [1459,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","813","Propreté urbaine",null,"fonctionnement","réel","dépense","519644.31",null,null,null,"0.00","531480.00",null,"non spécialisé"],
    [1460,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","19758.30",null,null,null,"0.00","25784.00",null,"non spécialisé"],
    [1461,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","163917.51",null,null,null,"0.00","164236.00",null,"non spécialisé"],
    [1462,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","91","Foires et marchés",null,"fonctionnement","réel","dépense","2411.91",null,null,null,"0.00","11766.00",null,"non spécialisé"],
    [1463,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","830","Services communs",null,"fonctionnement","réel","dépense","17688.83",null,null,null,"0.00","26415.00",null,"non spécialisé"],
    [1464,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","213","Classes regroupées",null,"fonctionnement","réel","dépense","12905.00",null,null,null,"0.00","12910.00",null,"non spécialisé"],
    [1465,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6251","Voyages et déplacements","213","Classes regroupées",null,"fonctionnement","réel","dépense","102.21",null,null,null,"0.00","442.00",null,"non spécialisé"],
    [1466,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","657361","Caisse des écoles","213","Classes regroupées",null,"fonctionnement","réel","dépense","125000.00",null,null,null,"0.00","125000.00",null,"non spécialisé"],
    [1467,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6251","Voyages et déplacements","322","Musées",null,"fonctionnement","réel","dépense","121.60",null,null,null,"0.00","130.00",null,"non spécialisé"],
    [1468,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2031","Frais d'études","251","Hébergement et restauration scolaire",null,"investissement","réel","dépense","0.00",null,"1450.00",null,"0.00","1450.00",null,"non spécialisé"],
    [1469,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65738","Autres organismes publics","524","Autres services",null,"fonctionnement","réel","dépense","60000.00",null,null,null,"0.00","60000.00",null,"non spécialisé"],
    [1470,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","524","Autres services",null,"fonctionnement","réel","dépense","198389.00",null,null,null,"0.00","210831.00",null,"non spécialisé"],
    [1471,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","020","Dépenses imprévues","020","Dépenses imprévues","01","Opérations non ventilables",null,"investissement","réel","dépense","0.00",null,"0.00",null,"0.00","1000000.00",null,"non spécialisé"],
    [1472,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","165","Dépôts et cautionnements reçus","01","Opérations non ventilables",null,"investissement","réel","dépense","0.00",null,"1000.00",null,"0.00","1000.00","1000.00","non spécialisé"],
    [1473,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","192","Plus ou moins-values sur cessions d'immobilisations","01","Opérations non ventilables",null,"investissement","ordre","dépense","418188.49",null,null,null,"0.00",null,null,"non spécialisé"],
    [1474,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","10000.00",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [1475,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","524","Autres services",null,"fonctionnement","réel","dépense","8658.60",null,null,null,"0.00","11469.00",null,"non spécialisé"],
    [1476,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","524","Autres services",null,"fonctionnement","réel","dépense","531.00",null,null,null,"0.00","531.00",null,"non spécialisé"],
    [1477,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","204112","Bâtiments et installations","23","Enseignement supérieur",null,"investissement","réel","dépense","0.00",null,"13100.00",null,"0.00","13100.00","13100.00","non spécialisé"],
    [1478,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","021","Assemblée locale",null,"fonctionnement","réel","dépense","62.00",null,null,null,"0.00","63.00",null,"non spécialisé"],
    [1479,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","6703.98",null,null,null,"0.00","7328.00",null,"non spécialisé"],
    [1480,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","16818","Autres prêteurs","01","Opérations non ventilables",null,"investissement","réel","dépense","44831.94",null,"0.00",null,"0.00","45000.00",null,"non spécialisé"],
    [1481,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2031","Frais d'études","93","Aides à l'énergie, aux industries manufacturières et au bâtiment et travaux publics",null,"investissement","réel","dépense","65722.40",null,"152426.00",null,"0.00","222426.00","156703.60","non spécialisé"],
    [1482,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","10","Dotations, fonds divers et réserves","10222","FCTVA","01","Opérations non ventilables",null,"investissement","réel","dépense","171.43",null,"0.00",null,"0.00","200.00",null,"non spécialisé"],
    [1483,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6251","Voyages et déplacements","40","Services communs",null,"fonctionnement","réel","dépense","229.52",null,null,null,"0.00","273.00",null,"non spécialisé"],
    [1484,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","1641","Emprunts en euros","01","Opérations non ventilables",null,"investissement","réel","dépense","12536133.53",null,"0.00",null,"0.00","12850000.00",null,"non spécialisé"],
    [1485,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","16441","Opérations afférentes à l'emprunt","01","Opérations non ventilables",null,"investissement","réel","dépense","918000.00",null,"0.00",null,"0.00","918000.00",null,"non spécialisé"],
    [1486,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6251","Voyages et déplacements","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","109.88",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [1487,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","10","Dotations, fonds divers et réserves","10226","Taxe d'aménagement","01","Opérations non ventilables",null,"investissement","réel","dépense","58109.79",null,"11902.00",null,"0.00","111702.00","13280.00","non spécialisé"],
    [1488,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","204181","Biens mobiliers, matériel et études","313","Théâtres",null,"investissement","réel","dépense","35000.00",null,"0.00",null,"0.00","35000.00",null,"non spécialisé"],
    [1489,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","64","Crèches et garderies",null,"fonctionnement","réel","dépense","108011.98",null,null,null,"0.00","109886.00",null,"non spécialisé"],
    [1490,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","212","Ecoles primaires",null,"fonctionnement","réel","dépense","194.85",null,null,null,"0.00","241.00",null,"non spécialisé"],
    [1491,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","204181","Biens mobiliers, matériel et études","23","Enseignement supérieur",null,"investissement","réel","dépense","28000.00",null,"0.00",null,"0.00","28000.00",null,"non spécialisé"],
    [1492,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","204181","Biens mobiliers, matériel et études","311","Expression musicale, lyrique et chorégraphique",null,"investissement","réel","dépense","3000.00",null,"0.00",null,"0.00","3000.00",null,"non spécialisé"],
    [1493,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","107.00",null,null,null,"0.00","107.00",null,"non spécialisé"],
    [1494,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","155.00",null,null,null,"0.00","250.00",null,"non spécialisé"],
    [1495,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","291.19",null,null,null,"0.00","985.00",null,"non spécialisé"],
    [1496,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","510","Services communs",null,"fonctionnement","réel","dépense","11608.17",null,null,null,"0.00","11768.00",null,"non spécialisé"],
    [1497,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","90.00",null,"non spécialisé"],
    [1498,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","304.63",null,null,null,"0.00","478.00",null,"non spécialisé"],
    [1499,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","112","Police municipale",null,"fonctionnement","réel","dépense","1434.83",null,null,null,"0.00","1601.00",null,"non spécialisé"],
    [1500,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","5765.76",null,null,null,"0.00","10033.00",null,"non spécialisé"],
    [1501,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","141.62",null,null,null,"0.00","190.00",null,"non spécialisé"],
    [1502,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","524","Autres services",null,"fonctionnement","réel","dépense","531.44",null,null,null,"0.00","537.00",null,"non spécialisé"],
    [1503,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","1036.49",null,null,null,"0.00","1249.00",null,"non spécialisé"],
    [1504,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","20","Services communs",null,"fonctionnement","réel","dépense","173.76",null,null,null,"0.00","615.00",null,"non spécialisé"],
    [1505,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7718","Autres produits exceptionnels sur opérations de gestion","322","Musées",null,"fonctionnement","réel","recette","209.50",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [1506,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","411","Salles de sport, gymnases",null,"investissement","réel","dépense","50341.43",null,"8732.62",null,"0.00","54827.62","4475.81","non spécialisé"],
    [1507,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","90","Interventions économiques",null,"fonctionnement","réel","dépense","59315.00",null,null,null,"0.00","59319.00",null,"non spécialisé"],
    [1508,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","775","Produits des cessions d'immobilisations","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","121447.03",null,null,null,"0.00",null,null,"non spécialisé"],
    [1509,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","412","Stades",null,"investissement","réel","dépense","9262.02",null,"0.00",null,"0.00","66073.00","55758.11","non spécialisé"],
    [1510,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","773","Mandats annulés (sur exercices antérieurs) ou atteints par la déchéance quadriennale","322","Musées",null,"fonctionnement","réel","recette","20.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1511,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","2641.00",null,null,null,"0.00","2650.00",null,"non spécialisé"],
    [1512,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","757","Redevances versées par les fermiers et concessionnaires","322","Musées",null,"fonctionnement","réel","recette","55000.00",null,null,null,"0.00","57500.00",null,"non spécialisé"],
    [1513,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","830","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","83.00",null,"non spécialisé"],
    [1514,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7588","Autres produits divers de gestion courante","112","Police municipale",null,"fonctionnement","réel","recette","2025.20",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [1515,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","40","Services communs",null,"investissement","réel","dépense","12664.22",null,"5133.10",null,"0.00","12996.10","331.51","non spécialisé"],
    [1516,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","2110.00",null,null,null,"0.00","2111.00",null,"non spécialisé"],
    [1517,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","91","Foires et marchés",null,"fonctionnement","réel","dépense","2070.00",null,null,null,"0.00","2375.00",null,"non spécialisé"],
    [1518,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65548","Autres contributions","91","Foires et marchés",null,"fonctionnement","réel","dépense","41754.95",null,null,null,"0.00","41755.00",null,"non spécialisé"],
    [1519,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","93","Aides à l'énergie, aux industries manufacturières et au bâtiment et travaux publics",null,"fonctionnement","réel","dépense","2500.00",null,null,null,"0.00","2525.00",null,"non spécialisé"],
    [1520,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","322","Musées",null,"fonctionnement","réel","recette","48598.00",null,null,null,"0.00","30000.00",null,"non spécialisé"],
    [1521,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7318","Autres impôts locaux ou assimilés","01","Opérations non ventilables",null,"fonctionnement","réel","recette","457080.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1522,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","510","Services communs",null,"investissement","réel","dépense","5232.39",null,"0.00",null,"0.00","5425.00",null,"non spécialisé"],
    [1523,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6532","Frais de mission","021","Assemblée locale",null,"fonctionnement","réel","dépense","13636.70",null,null,null,"0.00","15880.00",null,"non spécialisé"],
    [1524,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7328","Autres fiscalités reversées","01","Opérations non ventilables",null,"fonctionnement","réel","recette","59868.41",null,null,null,"0.00","60000.00",null,"non spécialisé"],
    [1525,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","414","Autres équipements sportifs ou de loisir",null,"investissement","réel","dépense","5353.96",null,"1773.96",null,"0.00","5353.96",null,"non spécialisé"],
    [1526,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","73111","Impôts directs locaux","01","Opérations non ventilables",null,"fonctionnement","réel","recette","102542990.00",null,null,null,"0.00","98588874.00",null,"non spécialisé"],
    [1527,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","29908.20",null,"809.78",null,"0.00","46160.78","16252.58","non spécialisé"],
    [1528,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6531","Indemnités","021","Assemblée locale",null,"fonctionnement","réel","dépense","713664.30",null,null,null,"0.00","713665.00",null,"non spécialisé"],
    [1529,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","775","Produits des cessions d'immobilisations","811","Eau et assainissement",null,"fonctionnement","réel","recette","285.84",null,null,null,"0.00",null,null,"non spécialisé"],
    [1530,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","413","Piscines",null,"investissement","réel","dépense","35013.05",null,"9518.87",null,"0.00","41580.87","6557.42","non spécialisé"],
    [1531,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7788","Produits exceptionnels divers","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","458335.87",null,null,null,"0.00","174162.00",null,"non spécialisé"],
    [1532,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","775","Produits des cessions d'immobilisations","813","Propreté urbaine",null,"fonctionnement","réel","recette","4500.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1533,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6534","Cotisations de sécurité sociale - part patronale","021","Assemblée locale",null,"fonctionnement","réel","dépense","136554.19",null,null,null,"0.00","136731.00",null,"non spécialisé"],
    [1534,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74834","Etat - Compensation au titre des exonérations des taxes foncières","01","Opérations non ventilables",null,"fonctionnement","réel","recette","3338574.00",null,null,null,"0.00","3274907.00",null,"non spécialisé"],
    [1535,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","64","Crèches et garderies",null,"investissement","réel","dépense","22526.27",null,"544.99",null,"0.00","23694.99","1032.00","non spécialisé"],
    [1536,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6533","Cotisations de retraite","021","Assemblée locale",null,"fonctionnement","réel","dépense","75959.05",null,null,null,"0.00","75960.00",null,"non spécialisé"],
    [1537,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65372","Cotisations au fonds de financement de l'allocation de fin de mandat","021","Assemblée locale",null,"fonctionnement","réel","dépense","2911.68",null,null,null,"0.00","2912.00",null,"non spécialisé"],
    [1538,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6535","Formation","021","Assemblée locale",null,"fonctionnement","réel","dépense","21503.78",null,null,null,"0.00","50000.00",null,"non spécialisé"],
    [1539,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7411","Dotation forfaitaire","01","Opérations non ventilables",null,"fonctionnement","réel","recette","20025347.00",null,null,null,"0.00","20025347.00",null,"non spécialisé"],
    [1540,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","656","Frais de fonctionnement des groupes d'élus","6562","Matériel, équipement et fournitures","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","20778.21",null,null,null,"0.00","32500.00",null,"non spécialisé"],
    [1541,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7351","Taxe sur la consommation finale d'électricité","01","Opérations non ventilables",null,"fonctionnement","réel","recette","2489653.53",null,null,null,"0.00","2300000.00",null,"non spécialisé"],
    [1542,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","656","Frais de fonctionnement des groupes d'élus","6561","Frais de personnel","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","195352.99",null,null,null,"0.00","210000.00",null,"non spécialisé"],
    [1543,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7343","Taxes sur les pylônes électriques","01","Opérations non ventilables",null,"fonctionnement","réel","recette","22400.00",null,null,null,"0.00","21500.00",null,"non spécialisé"],
    [1544,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7381","Taxes additionnelles aux droits de mutation ou à la taxe de publicité foncière","01","Opérations non ventilables",null,"fonctionnement","réel","recette","4319412.90",null,null,null,"0.00","4000000.00",null,"non spécialisé"],
    [1545,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7363","Impôt sur les cercles et maisons de jeux","01","Opérations non ventilables",null,"fonctionnement","réel","recette","861.06",null,null,null,"0.00",null,null,"non spécialisé"],
    [1546,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","27","Autres immobilisations financières","274","Prêts","01","Opérations non ventilables",null,"investissement","réel","recette","200000.00",null,"0.00",null,"0.00","200000.00",null,"non spécialisé"],
    [1547,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","830","Services communs",null,"investissement","réel","dépense","9610.97",null,"1825.20",null,"0.00","60474.20","50863.00","non spécialisé"],
    [1548,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","832","Actions spécifiques de lutte contre la pollution",null,"investissement","réel","dépense","9607.47",null,"0.00",null,"0.00","10445.00","804.83","non spécialisé"],
    [1549,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","0.00",null,"0.00",null,"0.00","1112.00",null,"non spécialisé"],
    [1550,"Compte administratif","2023","21250056500016","VILLE DE BESANCON",null,null,"4582","Recettes (à subdiviser par mandat)","23","Enseignement supérieur",null,null,"réel","recette","235000.00",null,"0.00",null,"0.00","1000000.00",null,"non spécialisé"],
    [1551,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","524","Autres services",null,"fonctionnement","réel","recette","10800.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1552,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7388","Autres taxes diverses","01","Opérations non ventilables",null,"fonctionnement","réel","recette","52258.00",null,null,null,"0.00","9373.00",null,"non spécialisé"],
    [1553,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","524","Autres services",null,"fonctionnement","réel","recette","310830.96",null,null,null,"0.00","312000.00",null,"non spécialisé"],
    [1554,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7477","Budget communautaire et fonds structurels","212","Ecoles primaires",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","2123.00",null,"non spécialisé"],
    [1555,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","9185.88",null,null,null,"0.00","15527.00",null,"non spécialisé"],
    [1556,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","8455.18",null,null,null,"0.00","21511.00",null,"non spécialisé"],
    [1557,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","5952.00",null,"non spécialisé"],
    [1558,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","20","Services communs",null,"fonctionnement","réel","dépense","196226.34",null,null,null,"0.00","199902.00",null,"non spécialisé"],
    [1559,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","112","Police municipale",null,"fonctionnement","réel","dépense","17967.97",null,null,null,"0.00","18097.00",null,"non spécialisé"],
    [1560,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","1544174.24",null,null,null,"0.00","1544938.00",null,"non spécialisé"],
    [1561,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","1641","Emprunts en euros","01","Opérations non ventilables",null,"investissement","réel","recette","11236000.00",null,"0.00",null,"0.00","13900000.00",null,"non spécialisé"],
    [1562,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","10","Dotations, fonds divers et réserves","10226","Taxe d'aménagement","01","Opérations non ventilables",null,"investissement","réel","recette","341225.70",null,null,null,"0.00","420000.00",null,"non spécialisé"],
    [1563,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","10","Dotations, fonds divers et réserves","1068","Excédents de fonctionnement capitalisés","01","Opérations non ventilables",null,"investissement","réel","recette","25059354.03",null,"0.00",null,"0.00","25059354.03",null,"non spécialisé"],
    [1564,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","10","Dotations, fonds divers et réserves","10222","FCTVA","01","Opérations non ventilables",null,"investissement","réel","recette","4253893.39",null,"0.00",null,"0.00","4200000.00",null,"non spécialisé"],
    [1565,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","001","Solde d'exécution de la section d'investissement reporté","001","Solde d'exécution de la section d'investissement reporté","01","Opérations non ventilables",null,"investissement","réel","recette","5912567.56",null,"0.00",null,"0.00","5912567.56",null,"non spécialisé"],
    [1566,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","53632.90",null,null,null,"0.00","53653.00",null,"non spécialisé"],
    [1567,"Compte administratif","2023","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","214352.89",null,null,null,"0.00","214450.00",null,"non spécialisé"]
]}
