{
  "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","2021","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","23386.79",null,null,null,"0.00","23340.00",null,"non spécialisé"],
    [2,"Compte administratif","2021","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","449930.00",null,null,null,"0.00","449930.00",null,"non spécialisé"],
    [3,"Compte administratif","2021","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","6838.00",null,null,null,"0.00","6838.00",null,"non spécialisé"],
    [4,"Compte administratif","2021","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","76923.00",null,null,null,"0.00","76923.00",null,"non spécialisé"],
    [5,"Compte administratif","2021","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","14588.96",null,null,null,"0.00","40000.00",null,"non spécialisé"],
    [6,"Compte administratif","2021","21250056500016","VILLE DE BESANCON",null,null,"4581","Dépenses (à subdiviser par mandat)","23","Enseignement supérieur",null,null,"réel","dépense","202495.53",null,"1226237.53",null,"0.00","1326237.53","1123742.00","non spécialisé"],
    [7,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","10131.00",null,"non spécialisé"],
    [8,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","94","Aides au commerce et aux services marchands",null,"fonctionnement","réel","recette","44562.75",null,null,null,"0.00","44563.00",null,"non spécialisé"],
    [9,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","627","Services bancaires et assimilés","811","Eau et assainissement",null,"fonctionnement","réel","dépense","3621.20",null,null,null,"0.00","4147.00",null,"non spécialisé"],
    [10,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","775","Produits des cessions d'immobilisations","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","91211.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [11,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6541","Créances admises en non-valeur","811","Eau et assainissement",null,"fonctionnement","réel","dépense","14596.38",null,null,null,"0.00","16047.00",null,"non spécialisé"],
    [12,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6542","Créances éteintes","811","Eau et assainissement",null,"fonctionnement","réel","dépense","3070.75",null,null,null,"0.00","4574.00",null,"non spécialisé"],
    [13,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","775","Produits des cessions d'immobilisations","811","Eau et assainissement",null,"fonctionnement","réel","recette","23958.33",null,null,null,"0.00",null,null,"non spécialisé"],
    [14,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7477","Budget communautaire et fonds structurels","211","Ecoles maternelles",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","9462.00",null,"non spécialisé"],
    [15,"Compte administratif","2021","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","1312.99",null,null,null,"0.00",null,null,"non spécialisé"],
    [16,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7477","Budget communautaire et fonds structurels","212","Ecoles primaires",null,"fonctionnement","réel","recette","19113.30",null,null,null,"0.00","21237.00",null,"non spécialisé"],
    [17,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65548","Autres contributions","313","Théâtres",null,"fonctionnement","réel","dépense","1822200.00",null,null,null,"0.00","1822200.00",null,"non spécialisé"],
    [18,"Compte administratif","2021","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"],
    [19,"Compte administratif","2021","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"],
    [20,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","1641","Emprunts en euros","01","Opérations non ventilables",null,"investissement","réel","dépense","11888811.65",null,null,null,"0.00","12183335.00",null,"non spécialisé"],
    [21,"Compte administratif","2021","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","12475.00",null,null,null,"0.00","12475.00",null,"non spécialisé"],
    [22,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2315","Installations, matériel et outillage techniques","251","Hébergement et restauration scolaire",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","91000.00","91000.00","non spécialisé"],
    [23,"Compte administratif","2021","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"],
    [24,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","2315","Installations, matériel et outillage techniques","01","Opérations non ventilables",null,"investissement","ordre","dépense","960.00",null,null,null,"0.00","960.00",null,"non spécialisé"],
    [25,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","240194.76",null,null,null,"0.00","257750.00",null,"non spécialisé"],
    [26,"Compte administratif","2021","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","19105.00",null,null,null,"0.00","19105.00",null,"non spécialisé"],
    [27,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","13918","Autres","01","Opérations non ventilables",null,"investissement","ordre","dépense","43067.00",null,null,null,"0.00","43100.00",null,"non spécialisé"],
    [28,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70846","AU GFP de rattachement","323","Archives",null,"fonctionnement","réel","recette","66560.00",null,null,null,"0.00","59435.00",null,"non spécialisé"],
    [29,"Compte administratif","2021","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","102096.85",null,null,null,"0.00","102097.00",null,"non spécialisé"],
    [30,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70848","aux autres organismes","313","Théâtres",null,"fonctionnement","réel","recette","353366.32",null,null,null,"0.00","350000.00",null,"non spécialisé"],
    [31,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","450423.47",null,null,null,"0.00","451430.00",null,"non spécialisé"],
    [32,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65738","Autres organismes publics","30","Services communs",null,"fonctionnement","réel","dépense","11206.00",null,null,null,"0.00","11206.00",null,"non spécialisé"],
    [33,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","213","Classes regroupées",null,"fonctionnement","réel","dépense","31763.83",null,null,null,"0.00","46365.00",null,"non spécialisé"],
    [34,"Compte administratif","2021","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","590.00",null,"non spécialisé"],
    [35,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","139151","GFP de rattachement","01","Opérations non ventilables",null,"investissement","ordre","dépense","11705.00",null,null,null,"0.00","11710.00",null,"non spécialisé"],
    [36,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65738","Autres organismes publics","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [37,"Compte administratif","2021","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"],
    [38,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","3018.74",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [39,"Compte administratif","2021","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","5340.00",null,"non spécialisé"],
    [40,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","412","Stades",null,"fonctionnement","réel","dépense","1206.40",null,null,null,"0.00","6694.00",null,"non spécialisé"],
    [41,"Compte administratif","2021","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","232337.94",null,null,null,"0.00","211117.00",null,"non spécialisé"],
    [42,"Compte administratif","2021","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","46980.00",null,null,null,"0.00","45000.00",null,"non spécialisé"],
    [43,"Compte administratif","2021","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","16500.00",null,"non spécialisé"],
    [44,"Compte administratif","2021","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","168811.00",null,null,null,"0.00","177500.00",null,"non spécialisé"],
    [45,"Compte administratif","2021","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","900251.23",null,null,null,"0.00","901431.00",null,"non spécialisé"],
    [46,"Compte administratif","2021","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","6270.00",null,null,null,"0.00","6270.00",null,"non spécialisé"],
    [47,"Compte administratif","2021","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","32604.00",null,null,null,"0.00","32604.00",null,"non spécialisé"],
    [48,"Compte administratif","2021","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","49634.00",null,null,null,"0.00","43112.00",null,"non spécialisé"],
    [49,"Compte administratif","2021","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","969343.00",null,null,null,"0.00","969350.00",null,"non spécialisé"],
    [50,"Compte administratif","2021","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","166866.37",null,null,null,"0.00","168512.00",null,"non spécialisé"],
    [51,"Compte administratif","2021","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","3193.20",null,null,null,"0.00","6000.00",null,"non spécialisé"],
    [52,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70848","aux autres organismes","112","Police municipale",null,"fonctionnement","réel","recette","78339.00",null,null,null,"0.00","60000.00",null,"non spécialisé"],
    [53,"Compte administratif","2021","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"],
    [54,"Compte administratif","2021","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"],
    [55,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2315","Installations, matériel et outillage techniques","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","9317.52",null,"532436.01",null,"0.00","515762.01","173159.36","non spécialisé"],
    [56,"Compte administratif","2021","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","464520.97",null,null,null,"0.00","471070.00",null,"non spécialisé"],
    [57,"Compte administratif","2021","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","40081.00",null,null,null,"0.00","40090.00",null,"non spécialisé"],
    [58,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","13913","Départements","01","Opérations non ventilables",null,"investissement","ordre","dépense","5237.00",null,null,null,"0.00","5240.00",null,"non spécialisé"],
    [59,"Compte administratif","2021","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","41770.00",null,"non spécialisé"],
    [60,"Compte administratif","2021","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","132500.00",null,null,null,"0.00","158000.00",null,"non spécialisé"],
    [61,"Compte administratif","2021","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","2558.91",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [62,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","73212","Dotation de solidarité communautaire","01","Opérations non ventilables",null,"fonctionnement","réel","recette","1912061.00",null,null,null,"0.00","1921754.00",null,"non spécialisé"],
    [63,"Compte administratif","2021","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","24333114.00",null,"non spécialisé"],
    [64,"Compte administratif","2021","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","9750.00",null,null,null,"0.00","34385.00",null,"non spécialisé"],
    [65,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","020","Dépenses imprévues","020","Dépenses imprévues","01","Opérations non ventilables",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","1000000.00",null,"non spécialisé"],
    [66,"Compte administratif","2021","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","2000.00",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [67,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","10","Dotations, fonds divers et réserves","10226","Taxe d'aménagement","01","Opérations non ventilables",null,"investissement","réel","dépense","311347.29",null,"2250.00",null,"0.00","323250.00","11902.00","non spécialisé"],
    [68,"Compte administratif","2021","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"],
    [69,"Compte administratif","2021","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","12020.00",null,null,null,"0.00","12021.00",null,"non spécialisé"],
    [70,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","27","Autres immobilisations financières","274","Prêts","01","Opérations non ventilables",null,"investissement","réel","dépense","200000.00",null,null,null,"0.00","250000.00",null,"non spécialisé"],
    [71,"Compte administratif","2021","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","621517.92",null,null,null,"0.00","626777.00",null,"non spécialisé"],
    [72,"Compte administratif","2021","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","2736.89",null,null,null,"0.00",null,null,"non spécialisé"],
    [73,"Compte administratif","2021","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","249622.49",null,null,null,"0.00","82393.00",null,"non spécialisé"],
    [74,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7718","Autres produits exceptionnels sur opérations de gestion","322","Musées",null,"fonctionnement","réel","recette","280.21",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [75,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7718","Autres produits exceptionnels sur opérations de gestion","40","Services communs",null,"fonctionnement","réel","recette","20.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [76,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","2631.12",null,null,null,"0.00","2750.00",null,"non spécialisé"],
    [77,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","27596.70",null,null,null,"0.00","27897.00",null,"non spécialisé"],
    [78,"Compte administratif","2021","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","71811.49",null,null,null,"0.00","71852.00",null,"non spécialisé"],
    [79,"Compte administratif","2021","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","1381.55",null,null,null,"0.00","1383.00",null,"non spécialisé"],
    [80,"Compte administratif","2021","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","2699.50",null,null,null,"0.00","2702.00",null,"non spécialisé"],
    [81,"Compte administratif","2021","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","70316.79",null,null,null,"0.00","70365.00",null,"non spécialisé"],
    [82,"Compte administratif","2021","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","32751.61",null,null,null,"0.00","32781.00",null,"non spécialisé"],
    [83,"Compte administratif","2021","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","4355.73",null,null,null,"0.00","4356.00",null,"non spécialisé"],
    [84,"Compte administratif","2021","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","60700.14",null,null,null,"0.00","60753.00",null,"non spécialisé"],
    [85,"Compte administratif","2021","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","7937.01",null,null,null,"0.00",null,null,"non spécialisé"],
    [86,"Compte administratif","2021","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,"150000.00",null,"0.00","150000.00",null,"non spécialisé"],
    [87,"Compte administratif","2021","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","66255.25",null,null,null,"0.00","66256.00",null,"non spécialisé"],
    [88,"Compte administratif","2021","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","7529.81",null,null,null,"0.00","7535.00",null,"non spécialisé"],
    [89,"Compte administratif","2021","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","129.09",null,null,null,"0.00","131.00",null,"non spécialisé"],
    [90,"Compte administratif","2021","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","9019872.85",null,null,null,"0.00","9092100.00",null,"non spécialisé"],
    [91,"Compte administratif","2021","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","161005.00",null,null,null,"0.00","161070.00",null,"non spécialisé"],
    [92,"Compte administratif","2021","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","222.51",null,null,null,"0.00","226.00",null,"non spécialisé"],
    [93,"Compte administratif","2021","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","1294.71",null,null,null,"0.00","1318.00",null,"non spécialisé"],
    [94,"Compte administratif","2021","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","504.34",null,null,null,"0.00","506.00",null,"non spécialisé"],
    [95,"Compte administratif","2021","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","9019872.85",null,null,null,"0.00","9092100.00",null,"non spécialisé"],
    [96,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","421","Centres de loisirs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1672.00",null,"non spécialisé"],
    [97,"Compte administratif","2021","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","20123.40",null,null,null,"0.00","20124.00",null,"non spécialisé"],
    [98,"Compte administratif","2021","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","13150.00",null,null,null,"0.00","36964.00",null,"non spécialisé"],
    [99,"Compte administratif","2021","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","963.84",null,null,null,"0.00","1025.00",null,"non spécialisé"],
    [100,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","415","Manifestations sportives",null,"fonctionnement","réel","dépense","62.96",null,null,null,"0.00","540.00",null,"non spécialisé"],
    [101,"Compte administratif","2021","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","7932.57",null,null,null,"0.00","7952.00",null,"non spécialisé"],
    [102,"Compte administratif","2021","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","13248.25",null,null,null,"0.00","13252.00",null,"non spécialisé"],
    [103,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65738","Autres organismes publics","94","Aides au commerce et aux services marchands",null,"fonctionnement","réel","dépense","1130.64",null,null,null,"0.00","1131.00",null,"non spécialisé"],
    [104,"Compte administratif","2021","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","4682.26",null,null,null,"0.00","4749.00",null,"non spécialisé"],
    [105,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7788","Produits exceptionnels divers","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","79395.72",null,null,null,"0.00","30000.00",null,"non spécialisé"],
    [106,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","16818","Autres prêteurs","01","Opérations non ventilables",null,"investissement","réel","dépense","65639.37",null,null,null,"0.00","68000.00",null,"non spécialisé"],
    [107,"Compte administratif","2021","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","29.95",null,null,null,"0.00","64.00",null,"non spécialisé"],
    [108,"Compte administratif","2021","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","62349.97",null,null,null,"0.00","62466.00",null,"non spécialisé"],
    [109,"Compte administratif","2021","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","525000.00",null,null,null,"0.00","525000.00",null,"non spécialisé"],
    [110,"Compte administratif","2021","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","6280.96",null,null,null,"0.00","6281.00",null,"non spécialisé"],
    [111,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","16441","Opérations afférentes à l'emprunt","01","Opérations non ventilables",null,"investissement","réel","dépense","1516700.00",null,null,null,"0.00","1517665.00",null,"non spécialisé"],
    [112,"Compte administratif","2021","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","884.21",null,null,null,"0.00","890.00",null,"non spécialisé"],
    [113,"Compte administratif","2021","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","4309.62",null,null,null,"0.00","4315.00",null,"non spécialisé"],
    [114,"Compte administratif","2021","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","11.14",null,null,null,"0.00","35.00",null,"non spécialisé"],
    [115,"Compte administratif","2021","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","2039970.00",null,null,null,"0.00","2040200.00",null,"non spécialisé"],
    [116,"Compte administratif","2021","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","20349.28",null,null,null,"0.00","20370.00",null,"non spécialisé"],
    [117,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","307.31",null,null,null,"0.00","450.00",null,"non spécialisé"],
    [118,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","8950.00",null,"non spécialisé"],
    [119,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","58404.70",null,null,null,"0.00","58431.00",null,"non spécialisé"],
    [120,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","212","Ecoles primaires",null,"fonctionnement","réel","dépense","47185.11",null,null,null,"0.00","47221.00",null,"non spécialisé"],
    [121,"Compte administratif","2021","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"],
    [122,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","20","Services communs",null,"fonctionnement","réel","dépense","19902.64",null,null,null,"0.00","19904.00",null,"non spécialisé"],
    [123,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","62.24",null,null,null,"0.00","70.00",null,"non spécialisé"],
    [124,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","34.90",null,null,null,"0.00","35.00",null,"non spécialisé"],
    [125,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","53301.17",null,null,null,"0.00","53302.00",null,"non spécialisé"],
    [126,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","2699.69",null,null,null,"0.00","2700.00",null,"non spécialisé"],
    [127,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","112","Police municipale",null,"fonctionnement","réel","dépense","38625.73",null,null,null,"0.00","38664.00",null,"non spécialisé"],
    [128,"Compte administratif","2021","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","47505.93",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [129,"Compte administratif","2021","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","15951.96",null,null,null,"0.00","15951.00",null,"non spécialisé"],
    [130,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","510","Services communs",null,"fonctionnement","réel","dépense","41457.22",null,null,null,"0.00","48803.00",null,"non spécialisé"],
    [131,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","1460.99",null,null,null,"0.00","1470.00",null,"non spécialisé"],
    [132,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","2149.59",null,null,null,"0.00","2350.00",null,"non spécialisé"],
    [133,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","3922.41",null,null,null,"0.00","3972.00",null,"non spécialisé"],
    [134,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","673","Titres annulés (sur exercices antérieurs)","811","Eau et assainissement",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","20000.00",null,"non spécialisé"],
    [135,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","64","Crèches et garderies",null,"fonctionnement","réel","dépense","32131.36",null,null,null,"0.00","32177.00",null,"non spécialisé"],
    [136,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","2167.98",null,null,null,"0.00","2173.00",null,"non spécialisé"],
    [137,"Compte administratif","2021","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","4399.44",null,null,null,"0.00","4400.00",null,"non spécialisé"],
    [138,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","64","Crèches et garderies",null,"fonctionnement","réel","dépense","19841.55",null,null,null,"0.00","20100.00",null,"non spécialisé"],
    [139,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","413","Piscines",null,"fonctionnement","réel","dépense","31274.86",null,null,null,"0.00","31275.00",null,"non spécialisé"],
    [140,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","322","Musées",null,"fonctionnement","réel","dépense","51710.57",null,null,null,"0.00","51711.00",null,"non spécialisé"],
    [141,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","22236.77",null,null,null,"0.00","23630.00",null,"non spécialisé"],
    [142,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7588","Autres produits divers de gestion courante","112","Police municipale",null,"fonctionnement","réel","recette","875.28",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [143,"Compte administratif","2021","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","9104.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [144,"Compte administratif","2021","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","16510.00",null,null,null,"0.00","16510.00",null,"non spécialisé"],
    [145,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7588","Autres produits divers de gestion courante","71","Parc privé de la ville",null,"fonctionnement","réel","recette","500.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [146,"Compte administratif","2021","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","47291.42",null,null,null,"0.00","48000.00",null,"non spécialisé"],
    [147,"Compte administratif","2021","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","25760.30",null,null,null,"0.00","27000.00",null,"non spécialisé"],
    [148,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","6029.61",null,null,null,"0.00","6035.00",null,"non spécialisé"],
    [149,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","14910.90",null,null,null,"0.00","14960.00",null,"non spécialisé"],
    [150,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","413","Piscines",null,"fonctionnement","réel","dépense","19557.23",null,null,null,"0.00","19562.00",null,"non spécialisé"],
    [151,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","63897.84",null,null,null,"0.00","63907.00",null,"non spécialisé"],
    [152,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","021","Assemblée locale",null,"fonctionnement","réel","dépense","1803.29",null,null,null,"0.00","1804.00",null,"non spécialisé"],
    [153,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","14750.77",null,null,null,"0.00","14759.00",null,"non spécialisé"],
    [154,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","311","Expression musicale, lyrique et chorégraphique",null,"fonctionnement","réel","dépense","12612.15",null,null,null,"0.00","12613.00",null,"non spécialisé"],
    [155,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","213","Classes regroupées",null,"fonctionnement","réel","dépense","23131.87",null,null,null,"0.00","23132.00",null,"non spécialisé"],
    [156,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","212","Ecoles primaires",null,"fonctionnement","réel","dépense","11362.55",null,null,null,"0.00","11363.00",null,"non spécialisé"],
    [157,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","94","Aides au commerce et aux services marchands",null,"fonctionnement","réel","dépense","181654.40",null,null,null,"0.00","194000.00",null,"non spécialisé"],
    [158,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","412","Stades",null,"fonctionnement","réel","dépense","8296.00",null,null,null,"0.00","8296.00",null,"non spécialisé"],
    [159,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","12332.13",null,null,null,"0.00","12333.00",null,"non spécialisé"],
    [160,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","34853.14",null,null,null,"0.00","34854.00",null,"non spécialisé"],
    [161,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","322","Musées",null,"fonctionnement","réel","dépense","2937.90",null,null,null,"0.00","2938.00",null,"non spécialisé"],
    [162,"Compte administratif","2021","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","1252711.87",null,null,null,"0.00","1252711.87",null,"non spécialisé"],
    [163,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7588","Autres produits divers de gestion courante","90","Interventions économiques",null,"fonctionnement","réel","recette","10822.00",null,null,null,"0.00","10822.00",null,"non spécialisé"],
    [164,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","76","Produits financiers","761","Produits de participations","01","Opérations non ventilables",null,"fonctionnement","réel","recette","14171.34",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [165,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","002","Résultat de fonctionnement reporté","002","Résultat de fonctionnement reporté","01","Opérations non ventilables",null,"fonctionnement","réel","recette","8689794.75",null,null,null,"0.00","8689794.75",null,"non spécialisé"],
    [166,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7711","Dédits et pénalités perçus","01","Opérations non ventilables",null,"fonctionnement","réel","recette","40.06",null,null,null,"0.00",null,null,"non spécialisé"],
    [167,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7711","Dédits et pénalités perçus","213","Classes regroupées",null,"fonctionnement","réel","recette","16067.64",null,null,null,"0.00",null,null,"non spécialisé"],
    [168,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","10","Dotations, fonds divers et réserves","10226","Taxe d'aménagement","01","Opérations non ventilables",null,"investissement","réel","recette","654323.34",null,null,null,"0.00","600000.00",null,"non spécialisé"],
    [169,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","26025.40",null,null,null,"0.00","26026.00",null,"non spécialisé"],
    [170,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","137575.73",null,null,null,"0.00","143876.00",null,"non spécialisé"],
    [171,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","10","Dotations, fonds divers et réserves","10223","TLE","01","Opérations non ventilables",null,"investissement","réel","recette","4422.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [172,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","413","Piscines",null,"fonctionnement","réel","dépense","20202.98",null,null,null,"0.00","20733.00",null,"non spécialisé"],
    [173,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","10","Dotations, fonds divers et réserves","10222","FCTVA","01","Opérations non ventilables",null,"investissement","réel","recette","3170569.01",null,null,null,"0.00","3105313.00",null,"non spécialisé"],
    [174,"Compte administratif","2021","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","24333114.00",null,"non spécialisé"],
    [175,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","12153.60",null,null,null,"0.00","12160.00",null,"non spécialisé"],
    [176,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","213","Classes regroupées",null,"fonctionnement","réel","dépense","61299.86",null,null,null,"0.00","61300.00",null,"non spécialisé"],
    [177,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","6199.66",null,null,null,"0.00","6700.00",null,"non spécialisé"],
    [178,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","213","Classes regroupées",null,"fonctionnement","réel","recette","780795.85",null,null,null,"0.00","776820.00",null,"non spécialisé"],
    [179,"Compte administratif","2021","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","1414981.55",null,null,null,"0.00","1415489.00",null,"non spécialisé"],
    [180,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","212","Ecoles primaires",null,"fonctionnement","réel","dépense","13499.35",null,null,null,"0.00","13500.00",null,"non spécialisé"],
    [181,"Compte administratif","2021","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","17804.85",null,null,null,"0.00","17857.00",null,"non spécialisé"],
    [182,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","7998.97",null,null,null,"0.00","8000.00",null,"non spécialisé"],
    [183,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","91","Foires et marchés",null,"fonctionnement","réel","dépense","319.20",null,null,null,"0.00","990.00",null,"non spécialisé"],
    [184,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","9799.24",null,null,null,"0.00","9800.00",null,"non spécialisé"],
    [185,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","322","Musées",null,"fonctionnement","réel","recette","109450.00",null,null,null,"0.00","43480.00",null,"non spécialisé"],
    [186,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","813","Propreté urbaine",null,"fonctionnement","réel","dépense","632773.06",null,null,null,"0.00","633222.00",null,"non spécialisé"],
    [187,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","64","Crèches et garderies",null,"fonctionnement","réel","dépense","6099.10",null,null,null,"0.00","6100.00",null,"non spécialisé"],
    [188,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","63","Aides à la famille",null,"fonctionnement","réel","dépense","15599.37",null,null,null,"0.00","15600.00",null,"non spécialisé"],
    [189,"Compte administratif","2021","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","15024.00",null,null,null,"0.00","32000.00",null,"non spécialisé"],
    [190,"Compte administratif","2021","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","5091.80",null,null,null,"0.00","5094.00",null,"non spécialisé"],
    [191,"Compte administratif","2021","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","4383.00",null,null,null,"0.00","4383.00",null,"non spécialisé"],
    [192,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","34099.16",null,null,null,"0.00","34100.00",null,"non spécialisé"],
    [193,"Compte administratif","2021","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","447.70",null,null,null,"0.00","4800.00",null,"non spécialisé"],
    [194,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","62876","à un GFP de rattachement","213","Classes regroupées",null,"fonctionnement","réel","dépense","109100.00",null,null,null,"0.00","110000.00",null,"non spécialisé"],
    [195,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","413","Piscines",null,"fonctionnement","réel","dépense","98785.95",null,null,null,"0.00","98800.00",null,"non spécialisé"],
    [196,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","3399.94",null,null,null,"0.00","3400.00",null,"non spécialisé"],
    [197,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","211","Ecoles maternelles",null,"investissement","réel","dépense","6139.26",null,"2133.66",null,"0.00","6139.66",null,"non spécialisé"],
    [198,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","64","Crèches et garderies",null,"fonctionnement","réel","recette","5333971.28",null,null,null,"0.00","5401009.00",null,"non spécialisé"],
    [199,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","112","Police municipale",null,"investissement","réel","dépense","0.00",null,"200.00",null,"0.00","200.00","200.00","non spécialisé"],
    [200,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","026","Cimetières et pompes funèbres",null,"investissement","réel","dépense","14767.20",null,"5050.39",null,"0.00","14767.39",null,"non spécialisé"],
    [201,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6521","Déficit des budgets annexes à caractère administratif","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","112782.76",null,null,null,"0.00","171966.00",null,"non spécialisé"],
    [202,"Compte administratif","2021","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","897118.08",null,null,null,"0.00","947824.00",null,"non spécialisé"],
    [203,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","1125168.00",null,null,null,"0.00","1140000.00",null,"non spécialisé"],
    [204,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","413","Piscines",null,"fonctionnement","réel","dépense","136899.03",null,null,null,"0.00","136900.00",null,"non spécialisé"],
    [205,"Compte administratif","2021","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","11.55",null,null,null,"0.00","35.00",null,"non spécialisé"],
    [206,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","27599.13",null,null,null,"0.00","27600.00",null,"non spécialisé"],
    [207,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","339.60",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [208,"Compte administratif","2021","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","1673.31",null,null,null,"0.00","1675.00",null,"non spécialisé"],
    [209,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","64","Crèches et garderies",null,"investissement","réel","dépense","1152.00",null,null,null,"0.00","1152.00",null,"non spécialisé"],
    [210,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","90","Interventions économiques",null,"fonctionnement","réel","dépense","5277.16",null,null,null,"0.00","9943.00",null,"non spécialisé"],
    [211,"Compte administratif","2021","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","1186.32",null,null,null,"0.00","1187.00",null,"non spécialisé"],
    [212,"Compte administratif","2021","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","18288.24",null,null,null,"0.00","18346.00",null,"non spécialisé"],
    [213,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","480.00",null,null,null,"0.00","480.00",null,"non spécialisé"],
    [214,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","830","Services communs",null,"fonctionnement","réel","dépense","1600.95",null,null,null,"0.00","3002.00",null,"non spécialisé"],
    [215,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","322","Musées",null,"fonctionnement","réel","dépense","26793.77",null,null,null,"0.00","26795.00",null,"non spécialisé"],
    [216,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","412","Stades",null,"investissement","réel","dépense","29331.57",null,"93080.08",null,"0.00","29332.08",null,"non spécialisé"],
    [217,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","33","Action culturelle",null,"fonctionnement","réel","dépense","1000.71",null,null,null,"0.00","1003.00",null,"non spécialisé"],
    [218,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","19899.37",null,null,null,"0.00","19900.00",null,"non spécialisé"],
    [219,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","174.39",null,null,null,"0.00","600.00",null,"non spécialisé"],
    [220,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","147742.62",null,null,null,"0.00","149919.00",null,"non spécialisé"],
    [221,"Compte administratif","2021","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","272.51",null,null,null,"0.00","277.00",null,"non spécialisé"],
    [222,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","830","Services communs",null,"fonctionnement","réel","dépense","42909.50",null,null,null,"0.00","42947.00",null,"non spécialisé"],
    [223,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","91","Foires et marchés",null,"fonctionnement","réel","dépense","192399.63",null,null,null,"0.00","241000.00",null,"non spécialisé"],
    [224,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","213","Classes regroupées",null,"fonctionnement","réel","dépense","2775.60",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [225,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","213","Classes regroupées",null,"fonctionnement","réel","dépense","162298.93",null,null,null,"0.00","162300.00",null,"non spécialisé"],
    [226,"Compte administratif","2021","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","805.45",null,null,null,"0.00","1122.00",null,"non spécialisé"],
    [227,"Compte administratif","2021","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","21108.77",null,null,null,"0.00","21109.00",null,"non spécialisé"],
    [228,"Compte administratif","2021","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","21788.96",null,null,null,"0.00","21790.00",null,"non spécialisé"],
    [229,"Compte administratif","2021","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","36322.71",null,null,null,"0.00","36339.00",null,"non spécialisé"],
    [230,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","823","Espaces verts urbains",null,"fonctionnement","réel","recette","46638.58",null,null,null,"0.00","45000.00",null,"non spécialisé"],
    [231,"Compte administratif","2021","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","737.11",null,null,null,"0.00","738.00",null,"non spécialisé"],
    [232,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","17799.47",null,null,null,"0.00","17800.00",null,"non spécialisé"],
    [233,"Compte administratif","2021","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","200.00",null,"non spécialisé"],
    [234,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [235,"Compte administratif","2021","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","2055.60",null,null,null,"0.00","2206.00",null,"non spécialisé"],
    [236,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","67199.90",null,null,null,"0.00","67200.00",null,"non spécialisé"],
    [237,"Compte administratif","2021","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","0.00",null,null,null,"0.00","994.00",null,"non spécialisé"],
    [238,"Compte administratif","2021","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","943.32",null,null,null,"0.00","944.00",null,"non spécialisé"],
    [239,"Compte administratif","2021","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","10324.00",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [240,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","63","Aides à la famille",null,"fonctionnement","réel","dépense","2673.47",null,null,null,"0.00","3485.00",null,"non spécialisé"],
    [241,"Compte administratif","2021","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","9344.72",null,null,null,"0.00","9348.00",null,"non spécialisé"],
    [242,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","244.80",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [243,"Compte administratif","2021","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","144.87",null,null,null,"0.00","1180.00",null,"non spécialisé"],
    [244,"Compte administratif","2021","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","573.94",null,null,null,"0.00","574.00",null,"non spécialisé"],
    [245,"Compte administratif","2021","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","63962.28",null,null,null,"0.00","64052.00",null,"non spécialisé"],
    [246,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","524","Autres services",null,"fonctionnement","réel","dépense","4302.00",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [247,"Compte administratif","2021","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","6.45",null,null,null,"0.00","68.00",null,"non spécialisé"],
    [248,"Compte administratif","2021","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","0.00",null,null,null,"0.00","257.00",null,"non spécialisé"],
    [249,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","95","Aides au tourisme",null,"fonctionnement","réel","dépense","1499.58",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [250,"Compte administratif","2021","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","480211.69",null,null,null,"0.00","506448.00",null,"non spécialisé"],
    [251,"Compte administratif","2021","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"],
    [252,"Compte administratif","2021","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","2049.85",null,null,null,"0.00","2050.00",null,"non spécialisé"],
    [253,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","64","Crèches et garderies",null,"fonctionnement","réel","dépense","14337.12",null,null,null,"0.00","16304.00",null,"non spécialisé"],
    [254,"Compte administratif","2021","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","5351.37",null,null,null,"0.00","5352.00",null,"non spécialisé"],
    [255,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","91","Foires et marchés",null,"fonctionnement","réel","dépense","52075.33",null,null,null,"0.00","52100.00",null,"non spécialisé"],
    [256,"Compte administratif","2021","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","36088.41",null,null,null,"0.00","36127.00",null,"non spécialisé"],
    [257,"Compte administratif","2021","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","7306.10",null,null,null,"0.00","7309.00",null,"non spécialisé"],
    [258,"Compte administratif","2021","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","7580.50",null,null,null,"0.00","12010.00",null,"non spécialisé"],
    [259,"Compte administratif","2021","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","7798.38",null,null,null,"0.00","7855.00",null,"non spécialisé"],
    [260,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","820","Services communs",null,"fonctionnement","réel","dépense","6910.64",null,null,null,"0.00","11000.00",null,"non spécialisé"],
    [261,"Compte administratif","2021","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","261351.66",null,null,null,"0.00","261412.00",null,"non spécialisé"],
    [262,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","1408228.90",null,null,null,"0.00","1485417.00",null,"non spécialisé"],
    [263,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","213","Classes regroupées",null,"fonctionnement","réel","dépense","4923.29",null,null,null,"0.00","5650.00",null,"non spécialisé"],
    [264,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","112","Police municipale",null,"fonctionnement","réel","dépense","4301.49",null,null,null,"0.00","4542.00",null,"non spécialisé"],
    [265,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","322","Musées",null,"fonctionnement","réel","dépense","11811.60",null,null,null,"0.00","11812.00",null,"non spécialisé"],
    [266,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","64","Crèches et garderies",null,"fonctionnement","réel","dépense","54260.86",null,null,null,"0.00","57570.00",null,"non spécialisé"],
    [267,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","313","Théâtres",null,"fonctionnement","réel","dépense","62356.41",null,null,null,"0.00","62363.00",null,"non spécialisé"],
    [268,"Compte administratif","2021","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"],
    [269,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","609.16",null,null,null,"0.00","1247.00",null,"non spécialisé"],
    [270,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","114.98",null,null,null,"0.00","759.00",null,"non spécialisé"],
    [271,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","112","Police municipale",null,"fonctionnement","réel","dépense","1352.90",null,null,null,"0.00","1368.00",null,"non spécialisé"],
    [272,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","213","Classes regroupées",null,"fonctionnement","réel","dépense","383.67",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [273,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","20","Services communs",null,"fonctionnement","réel","dépense","693.54",null,null,null,"0.00","1150.00",null,"non spécialisé"],
    [274,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","30","Services communs",null,"fonctionnement","réel","dépense","1438.51",null,null,null,"0.00","1440.00",null,"non spécialisé"],
    [275,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","238.69",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [276,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","65.82",null,null,null,"0.00","226.00",null,"non spécialisé"],
    [277,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","233.86",null,null,null,"0.00","362.00",null,"non spécialisé"],
    [278,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","40000.00",null,null,null,"0.00","40000.00",null,"non spécialisé"],
    [279,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","3030.91",null,null,null,"0.00","3511.00",null,"non spécialisé"],
    [280,"Compte administratif","2021","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","539622.39",null,null,null,"0.00","539623.00",null,"non spécialisé"],
    [281,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","81235.06",null,null,null,"0.00","105660.00",null,"non spécialisé"],
    [282,"Compte administratif","2021","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","87943.75",null,null,null,"0.00","87944.00",null,"non spécialisé"],
    [283,"Compte administratif","2021","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","10000.00",null,"non spécialisé"],
    [284,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","1447.85",null,null,null,"0.00","4668.00",null,"non spécialisé"],
    [285,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","62878","à d'autres organismes","322","Musées",null,"fonctionnement","réel","dépense","813.60",null,null,null,"0.00","814.00",null,"non spécialisé"],
    [286,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","112","Police municipale",null,"fonctionnement","réel","dépense","13866.20",null,null,null,"0.00","15800.00",null,"non spécialisé"],
    [287,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","021","Assemblée locale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","150.00",null,"non spécialisé"],
    [288,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","62878","à d'autres organismes","811","Eau et assainissement",null,"fonctionnement","réel","dépense","112546.98",null,null,null,"0.00","140000.00",null,"non spécialisé"],
    [289,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6283","Frais de nettoyage des locaux","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [290,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","413","Piscines",null,"fonctionnement","réel","dépense","241.60",null,null,null,"0.00","350.00",null,"non spécialisé"],
    [291,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","89.50",null,null,null,"0.00","150.00",null,"non spécialisé"],
    [292,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","90.00",null,null,null,"0.00","160.00",null,"non spécialisé"],
    [293,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6283","Frais de nettoyage des locaux","91","Foires et marchés",null,"fonctionnement","réel","dépense","24360.00",null,null,null,"0.00","24370.00",null,"non spécialisé"],
    [294,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","412","Stades",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","150.00",null,"non spécialisé"],
    [295,"Compte administratif","2021","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","21346.57",null,null,null,"0.00","21351.00",null,"non spécialisé"],
    [296,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","33","Action culturelle",null,"fonctionnement","réel","dépense","241.50",null,null,null,"0.00","242.00",null,"non spécialisé"],
    [297,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","323","Archives",null,"fonctionnement","réel","dépense","28661.66",null,null,null,"0.00","28666.00",null,"non spécialisé"],
    [298,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","40","Services communs",null,"fonctionnement","réel","dépense","389.03",null,null,null,"0.00","1098.00",null,"non spécialisé"],
    [299,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","323","Archives",null,"fonctionnement","réel","dépense","60.00",null,null,null,"0.00","1189.00",null,"non spécialisé"],
    [300,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","322","Musées",null,"fonctionnement","réel","dépense","975405.52",null,null,null,"0.00","975459.00",null,"non spécialisé"],
    [301,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","639.40",null,null,null,"0.00","988.00",null,"non spécialisé"],
    [302,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74751","GFP de rattachement","64","Crèches et garderies",null,"fonctionnement","réel","recette","3420.00",null,null,null,"0.00","2420.00",null,"non spécialisé"],
    [303,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","63","Aides à la famille",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [304,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","40","Services communs",null,"fonctionnement","réel","dépense","167338.58",null,null,null,"0.00","167407.00",null,"non spécialisé"],
    [305,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","510","Services communs",null,"fonctionnement","réel","dépense","481.90",null,null,null,"0.00","1350.00",null,"non spécialisé"],
    [306,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","10827.10",null,null,null,"0.00","14600.00",null,"non spécialisé"],
    [307,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6218","Autre personnel extérieur","20","Services communs",null,"fonctionnement","réel","dépense","51151.71",null,null,null,"0.00","51152.00",null,"non spécialisé"],
    [308,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","33","Action culturelle",null,"fonctionnement","réel","dépense","16392.62",null,null,null,"0.00","16398.00",null,"non spécialisé"],
    [309,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","415","Manifestations sportives",null,"fonctionnement","réel","dépense","20.00",null,null,null,"0.00","50.00",null,"non spécialisé"],
    [310,"Compte administratif","2021","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","51684.35",null,null,null,"0.00","51685.00",null,"non spécialisé"],
    [311,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","1533.28",null,null,null,"0.00","1534.00",null,"non spécialisé"],
    [312,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","64","Crèches et garderies",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","2700.00",null,"non spécialisé"],
    [313,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6283","Frais de nettoyage des locaux","312","Arts plastiques et autres activités artistiques",null,"fonctionnement","réel","dépense","168.66",null,null,null,"0.00","169.00",null,"non spécialisé"],
    [314,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","413","Piscines",null,"fonctionnement","réel","dépense","300861.82",null,null,null,"0.00","301043.00",null,"non spécialisé"],
    [315,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","813","Propreté urbaine",null,"fonctionnement","réel","dépense","374.80",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [316,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","413","Piscines",null,"fonctionnement","réel","dépense","78299.33",null,null,null,"0.00","78300.00",null,"non spécialisé"],
    [317,"Compte administratif","2021","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","242409.66",null,null,null,"0.00","242414.00",null,"non spécialisé"],
    [318,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","40.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [319,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","64","Crèches et garderies",null,"fonctionnement","réel","dépense","1260.18",null,null,null,"0.00","2500.00",null,"non spécialisé"],
    [320,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","421","Centres de loisirs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","204.00",null,"non spécialisé"],
    [321,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1300.00",null,"non spécialisé"],
    [322,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","415","Manifestations sportives",null,"fonctionnement","réel","dépense","65.29",null,null,null,"0.00","654.00",null,"non spécialisé"],
    [323,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","830","Services communs",null,"fonctionnement","réel","dépense","154.68",null,null,null,"0.00","1300.00",null,"non spécialisé"],
    [324,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","412","Stades",null,"fonctionnement","réel","dépense","1349.78",null,null,null,"0.00","1350.00",null,"non spécialisé"],
    [325,"Compte administratif","2021","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","52463.12",null,null,null,"0.00","52468.00",null,"non spécialisé"],
    [326,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6283","Frais de nettoyage des locaux","213","Classes regroupées",null,"fonctionnement","réel","dépense","20589.26",null,null,null,"0.00","30000.00",null,"non spécialisé"],
    [327,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","39699.88",null,null,null,"0.00","39700.00",null,"non spécialisé"],
    [328,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","825.38",null,null,null,"0.00","5471.00",null,"non spécialisé"],
    [329,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","3286.51",null,null,null,"0.00","3700.00",null,"non spécialisé"],
    [330,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","510","Services communs",null,"fonctionnement","réel","dépense","132225.43",null,null,null,"0.00","132254.00",null,"non spécialisé"],
    [331,"Compte administratif","2021","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","365145.41",null,null,null,"0.00","365355.00",null,"non spécialisé"],
    [332,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","2151","Réseaux de voirie","01","Opérations non ventilables",null,"investissement","ordre","dépense","9999.00",null,null,null,"0.00","9999.00",null,"non spécialisé"],
    [333,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","15509.25",null,null,null,"0.00","15521.00",null,"non spécialisé"],
    [334,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2152","Installations de voirie","814","Eclairage public",null,"investissement","réel","dépense","2388.62",null,null,null,"0.00","2389.00",null,"non spécialisé"],
    [335,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","291109.08",null,null,null,"0.00","291214.00",null,"non spécialisé"],
    [336,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","656","Frais de fonctionnement des groupes d'élus","6561","Frais de personnel","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","175760.68",null,null,null,"0.00","210000.00",null,"non spécialisé"],
    [337,"Compte administratif","2021","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","2289.59",null,null,null,"0.00","6500.00",null,"non spécialisé"],
    [338,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2152","Installations de voirie","412","Stades",null,"investissement","réel","dépense","155509.91",null,null,null,"0.00","155692.00",null,"non spécialisé"],
    [339,"Compte administratif","2021","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","697206.76",null,null,null,"0.00","1292000.00",null,"non spécialisé"],
    [340,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","112","Police municipale",null,"fonctionnement","réel","dépense","616789.14",null,null,null,"0.00","616809.00",null,"non spécialisé"],
    [341,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","20","Services communs",null,"fonctionnement","réel","dépense","253679.24",null,null,null,"0.00","253683.00",null,"non spécialisé"],
    [342,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2151","Réseaux de voirie","822","Voirie communale et routes",null,"investissement","réel","dépense","1.00",null,null,null,"0.00","1.00",null,"non spécialisé"],
    [343,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6558","Autres contributions obligatoires","213","Classes regroupées",null,"fonctionnement","réel","dépense","391881.63",null,null,null,"0.00","410000.00",null,"non spécialisé"],
    [344,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","64","Crèches et garderies",null,"fonctionnement","réel","dépense","13005.28",null,null,null,"0.00","17161.00",null,"non spécialisé"],
    [345,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","291650.63",null,null,null,"0.00","291720.00",null,"non spécialisé"],
    [346,"Compte administratif","2021","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","13875.50",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [347,"Compte administratif","2021","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","13782.12",null,null,null,"0.00","29000.00",null,"non spécialisé"],
    [348,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","79290.00",null,null,null,"0.00","100400.00",null,"non spécialisé"],
    [349,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [350,"Compte administratif","2021","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","48319.29",null,null,null,"0.00","80000.00",null,"non spécialisé"],
    [351,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2152","Installations de voirie","821","Equipements de voirie",null,"investissement","réel","dépense","5271.24",null,null,null,"0.00","11251.00","2083.80","non spécialisé"],
    [352,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","212","Ecoles primaires",null,"fonctionnement","réel","dépense","202216.99",null,null,null,"0.00","202242.00",null,"non spécialisé"],
    [353,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","213","Classes regroupées",null,"fonctionnement","réel","dépense","112526.05",null,null,null,"0.00","112597.00",null,"non spécialisé"],
    [354,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65731","Etat","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","10650.00",null,null,null,"0.00","10650.00",null,"non spécialisé"],
    [355,"Compte administratif","2021","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","8615.85",null,null,null,"0.00","20400.00",null,"non spécialisé"],
    [356,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","452883.05",null,"377206.02",null,"0.00","574206.02","121313.93","non spécialisé"],
    [357,"Compte administratif","2021","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"],
    [358,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21534","Réseaux d'électrification","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","25232.88",null,"31609.82",null,"0.00","51609.82","6376.94","non spécialisé"],
    [359,"Compte administratif","2021","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","54255.46",null,null,null,"0.00","25000.00",null,"non spécialisé"],
    [360,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","414","Autres équipements sportifs ou de loisir",null,"investissement","réel","dépense","494031.53",null,"687105.22",null,"0.00","645105.22","151073.69","non spécialisé"],
    [361,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","117740.00",null,null,null,"0.00","117742.00",null,"non spécialisé"],
    [362,"Compte administratif","2021","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","354254.66",null,null,null,"0.00","210000.00",null,"non spécialisé"],
    [363,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2152","Installations de voirie","822","Voirie communale et routes",null,"investissement","réel","dépense","150753.79",null,"145657.80",null,"0.00","151823.80","240.00","non spécialisé"],
    [364,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","158015.21",null,null,null,"0.00","158036.00",null,"non spécialisé"],
    [365,"Compte administratif","2021","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","626874.55",null,null,null,"0.00","658000.00",null,"non spécialisé"],
    [366,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65731","Etat","30","Services communs",null,"fonctionnement","réel","dépense","13033.00",null,null,null,"0.00","13033.00",null,"non spécialisé"],
    [367,"Compte administratif","2021","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","1047940.33",null,null,null,"0.00","1222500.00",null,"non spécialisé"],
    [368,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65731","Etat","33","Action culturelle",null,"fonctionnement","réel","dépense","8000.00",null,null,null,"0.00","8000.00",null,"non spécialisé"],
    [369,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","313","Théâtres",null,"fonctionnement","réel","dépense","36838.55",null,null,null,"0.00","36842.00",null,"non spécialisé"],
    [370,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21538","Autres réseaux","020","Administration générale de la collectivité",null,"investissement","réel","dépense","45297.37",null,"62075.60",null,"0.00","104575.60","57893.76","non spécialisé"],
    [371,"Compte administratif","2021","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"],
    [372,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21578","Autre matériel et outillage de voirie","813","Propreté urbaine",null,"investissement","réel","dépense","1241.33",null,"558.60",null,"0.00","8188.60","6894.60","non spécialisé"],
    [373,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","64","Crèches et garderies",null,"investissement","réel","dépense","138365.75",null,null,null,"0.00","200000.00","61634.25","non spécialisé"],
    [374,"Compte administratif","2021","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","73228.76",null,null,null,"0.00","73232.00",null,"non spécialisé"],
    [375,"Compte administratif","2021","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","2374650.17",null,null,null,"0.00","2351962.00",null,"non spécialisé"],
    [376,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","4889.81",null,null,null,"0.00","4890.00",null,"non spécialisé"],
    [377,"Compte administratif","2021","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"],
    [378,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","280741.96",null,null,null,"0.00","280905.00",null,"non spécialisé"],
    [379,"Compte administratif","2021","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","21617.46",null,null,null,"0.00","21800.00",null,"non spécialisé"],
    [380,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","64","Crèches et garderies",null,"fonctionnement","réel","dépense","9467.81",null,null,null,"0.00","10364.00",null,"non spécialisé"],
    [381,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","813","Propreté urbaine",null,"fonctionnement","réel","dépense","3999.70",null,null,null,"0.00","4000.00",null,"non spécialisé"],
    [382,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","34854.86",null,null,null,"0.00","39761.00",null,"non spécialisé"],
    [383,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","323","Archives",null,"fonctionnement","réel","dépense","15503.65",null,null,null,"0.00","15505.00",null,"non spécialisé"],
    [384,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","19261.62",null,null,null,"0.00","19265.00",null,"non spécialisé"],
    [385,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","322","Musées",null,"fonctionnement","réel","dépense","639161.42",null,null,null,"0.00","639178.00",null,"non spécialisé"],
    [386,"Compte administratif","2021","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","0.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [387,"Compte administratif","2021","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","2079.33",null,null,null,"0.00","5000.00",null,"non spécialisé"],
    [388,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70846","AU GFP de rattachement","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","recette","6125.00",null,null,null,"0.00","6125.00",null,"non spécialisé"],
    [389,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","510","Services communs",null,"fonctionnement","réel","dépense","1024.99",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [390,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","7933.81",null,null,null,"0.00","20980.00",null,"non spécialisé"],
    [391,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","720.00",null,null,null,"0.00","720.00",null,"non spécialisé"],
    [392,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","657362","CCAS","520","Services communs",null,"fonctionnement","réel","dépense","9706798.00",null,null,null,"0.00","9706800.00",null,"non spécialisé"],
    [393,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","33","Action culturelle",null,"fonctionnement","réel","dépense","9049.64",null,null,null,"0.00","9054.00",null,"non spécialisé"],
    [394,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","1527302.02",null,"1859749.60",null,"0.00","6187399.60","3651477.51","non spécialisé"],
    [395,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6227","Frais d'actes et de contentieux","112","Police municipale",null,"fonctionnement","réel","dépense","54999.40",null,null,null,"0.00","55000.00",null,"non spécialisé"],
    [396,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","40","Services communs",null,"fonctionnement","réel","dépense","125535.47",null,null,null,"0.00","125546.00",null,"non spécialisé"],
    [397,"Compte administratif","2021","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","796931.84",null,null,null,"0.00","425000.00",null,"non spécialisé"],
    [398,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","657361","Caisse des écoles","213","Classes regroupées",null,"fonctionnement","réel","dépense","50000.00",null,null,null,"0.00","50000.00",null,"non spécialisé"],
    [399,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","40","Services communs",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","18337.00",null,"non spécialisé"],
    [400,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [401,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","40","Services communs",null,"fonctionnement","réel","dépense","7253.15",null,null,null,"0.00","7259.00",null,"non spécialisé"],
    [402,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","2135","Installations générales, agencements, aménagements des constructions","01","Opérations non ventilables",null,"investissement","ordre","dépense","203716.87",null,null,null,"0.00","203717.00",null,"non spécialisé"],
    [403,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7485","Dotation pour les titres sécurisés","022","Administration générale de l'état",null,"fonctionnement","réel","recette","70710.00",null,null,null,"0.00","60060.00",null,"non spécialisé"],
    [404,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","657351","GFP de rattachement","94","Aides au commerce et aux services marchands",null,"fonctionnement","réel","dépense","27248.90",null,null,null,"0.00","27249.00",null,"non spécialisé"],
    [405,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7484","Dotation de recensement","022","Administration générale de l'état",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","23000.00",null,"non spécialisé"],
    [406,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65731","Etat","95","Aides au tourisme",null,"fonctionnement","réel","dépense","9900.00",null,null,null,"0.00","10500.00",null,"non spécialisé"],
    [407,"Compte administratif","2021","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","61807.70",null,null,null,"0.00","61927.00",null,"non spécialisé"],
    [408,"Compte administratif","2021","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","2313908.00",null,null,null,"0.00","1470522.00",null,"non spécialisé"],
    [409,"Compte administratif","2021","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","128253.86",null,null,null,"0.00","128583.00",null,"non spécialisé"],
    [410,"Compte administratif","2021","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","2852.75",null,null,null,"0.00","2865.00",null,"non spécialisé"],
    [411,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","211","Ecoles maternelles",null,"investissement","réel","dépense","571413.68",null,"285702.38",null,"0.00","616212.38","44777.50","non spécialisé"],
    [412,"Compte administratif","2021","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","40016.52",null,null,null,"0.00","41400.00",null,"non spécialisé"],
    [413,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","322","Musées",null,"investissement","réel","dépense","350055.56",null,"231833.78",null,"0.00","466540.78","116485.11","non spécialisé"],
    [414,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","321","Bibliothèques et médiathèques",null,"investissement","réel","dépense","30825.56",null,"23751.31",null,"0.00","95012.31","64186.11","non spécialisé"],
    [415,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","63","Aides à la famille",null,"fonctionnement","réel","recette","23490.90",null,null,null,"0.00","17000.00",null,"non spécialisé"],
    [416,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","159835.29",null,null,null,"0.00","162405.00",null,"non spécialisé"],
    [417,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","313","Théâtres",null,"investissement","réel","dépense","429715.04",null,"177737.43",null,"0.00","517776.43","88060.67","non spécialisé"],
    [418,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","311","Expression musicale, lyrique et chorégraphique",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","60000.00","60000.00","non spécialisé"],
    [419,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","322","Musées",null,"fonctionnement","réel","recette","8815.87",null,null,null,"0.00","30500.00",null,"non spécialisé"],
    [420,"Compte administratif","2021","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","104083.85",null,null,null,"0.00","104245.00",null,"non spécialisé"],
    [421,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65738","Autres organismes publics","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","4265.00",null,"non spécialisé"],
    [422,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","23","Enseignement supérieur",null,"investissement","réel","dépense","1493.54",null,null,null,"0.00","33221.00","31726.53","non spécialisé"],
    [423,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","213","Classes regroupées",null,"investissement","réel","dépense","1331115.60",null,"1110314.29",null,"0.00","1814896.29","483780.05","non spécialisé"],
    [424,"Compte administratif","2021","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","0.00",null,null,null,"0.00","2180.00",null,"non spécialisé"],
    [425,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6232","Fêtes et cérémonies","64","Crèches et garderies",null,"fonctionnement","réel","dépense","2572.80",null,null,null,"0.00","2575.00",null,"non spécialisé"],
    [426,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6232","Fêtes et cérémonies","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [427,"Compte administratif","2021","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","1186.02",null,null,null,"0.00","1204.00",null,"non spécialisé"],
    [428,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","411","Salles de sport, gymnases",null,"investissement","réel","dépense","5462275.72",null,"2621955.58",null,"0.00","6487367.55","1025089.92","non spécialisé"],
    [429,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","71","Parc privé de la ville",null,"fonctionnement","réel","recette","987655.95",null,null,null,"0.00","944980.00",null,"non spécialisé"],
    [430,"Compte administratif","2021","21250056500016","VILLE DE BESANCON",null,null,"4582","Recettes (à subdiviser par mandat)","23","Enseignement supérieur",null,null,"réel","recette","0.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [431,"Compte administratif","2021","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","413.00",null,null,null,"0.00","414.00",null,"non spécialisé"],
    [432,"Compte administratif","2021","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","1394088.68",null,"1734828.36",null,"0.00","3701280.36","1781934.00","non spécialisé"],
    [433,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","850000.81",null,null,null,"0.00","850012.00",null,"non spécialisé"],
    [434,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","757","Redevances versées par les fermiers et concessionnaires","322","Musées",null,"fonctionnement","réel","recette","37000.00",null,null,null,"0.00","40000.00",null,"non spécialisé"],
    [435,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","413","Piscines",null,"investissement","réel","dépense","197360.85",null,"50230.39",null,"0.00","202133.39","4771.00","non spécialisé"],
    [436,"Compte administratif","2021","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","2256.31",null,null,null,"0.00","2661.00",null,"non spécialisé"],
    [437,"Compte administratif","2021","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","8892.38",null,null,null,"0.00","24880.00",null,"non spécialisé"],
    [438,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","820","Services communs",null,"fonctionnement","réel","dépense","2612.75",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [439,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6232","Fêtes et cérémonies","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","51382.40",null,null,null,"0.00","51450.00",null,"non spécialisé"],
    [440,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","021","Assemblée locale",null,"fonctionnement","réel","dépense","25345.05",null,null,null,"0.00","25397.00",null,"non spécialisé"],
    [441,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6232","Fêtes et cérémonies","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","402.64",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [442,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","64","Crèches et garderies",null,"investissement","réel","dépense","231009.77",null,"69231.12",null,"0.00","298271.12","66466.97","non spécialisé"],
    [443,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","154627.11",null,null,null,"0.00","154630.00",null,"non spécialisé"],
    [444,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6542","Créances éteintes","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","40761.53",null,null,null,"0.00","40862.00",null,"non spécialisé"],
    [445,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","704","Travaux","823","Espaces verts urbains",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [446,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","510","Services communs",null,"fonctionnement","réel","dépense","270.00",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [447,"Compte administratif","2021","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","52305.64",null,null,null,"0.00","52308.00",null,"non spécialisé"],
    [448,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","704","Travaux","822","Voirie communale et routes",null,"fonctionnement","réel","recette","211715.04",null,null,null,"0.00","199000.00",null,"non spécialisé"],
    [449,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","337.49",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [450,"Compte administratif","2021","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","174086.73",null,null,null,"0.00","174564.00",null,"non spécialisé"],
    [451,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","52037.33",null,null,null,"0.00","52043.00",null,"non spécialisé"],
    [452,"Compte administratif","2021","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","179211.26",null,"10026.37",null,"0.00","180147.37","935.72","non spécialisé"],
    [453,"Compte administratif","2021","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","1401.35",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [454,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","43287.71",null,null,null,"0.00","43292.00",null,"non spécialisé"],
    [455,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","26136.99",null,null,null,"0.00","26145.00",null,"non spécialisé"],
    [456,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","322","Musées",null,"fonctionnement","réel","dépense","9735.20",null,null,null,"0.00","9736.00",null,"non spécialisé"],
    [457,"Compte administratif","2021","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","1694059.31",null,null,null,"0.00","1700000.00",null,"non spécialisé"],
    [458,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6558","Autres contributions obligatoires","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","428531.96",null,null,null,"0.00","446000.00",null,"non spécialisé"],
    [459,"Compte administratif","2021","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","256552.84",null,null,null,"0.00","281500.00",null,"non spécialisé"],
    [460,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2312","Agencements et aménagements de terrains","823","Espaces verts urbains",null,"investissement","réel","dépense","20000.40",null,null,null,"0.00","50000.00","29902.80","non spécialisé"],
    [461,"Compte administratif","2021","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","314294.68",null,null,null,"0.00","194000.00",null,"non spécialisé"],
    [462,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2315","Installations, matériel et outillage techniques","830","Services communs",null,"investissement","réel","dépense","192.16",null,null,null,"0.00","50000.00","3932.15","non spécialisé"],
    [463,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2313","Constructions","01","Opérations non ventilables",null,"investissement","ordre","dépense","27654.00",null,null,null,"0.00","27654.00",null,"non spécialisé"],
    [464,"Compte administratif","2021","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","15295.65",null,null,null,"0.00","9800.00",null,"non spécialisé"],
    [465,"Compte administratif","2021","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","19410.00",null,null,null,"0.00","19170.00",null,"non spécialisé"],
    [466,"Compte administratif","2021","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","0.00",null,null,null,"0.00","8000.00",null,"non spécialisé"],
    [467,"Compte administratif","2021","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","196153.35",null,null,null,"0.00","239830.00",null,"non spécialisé"],
    [468,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","020","Administration générale de la collectivité",null,"investissement","réel","dépense","445541.81",null,"418180.21",null,"0.00","1004980.21","527386.58","non spécialisé"],
    [469,"Compte administratif","2021","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","3884.88",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [470,"Compte administratif","2021","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","446282.00",null,null,null,"0.00","450000.00",null,"non spécialisé"],
    [471,"Compte administratif","2021","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"],
    [472,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","112","Police municipale",null,"investissement","réel","dépense","18982.80",null,null,null,"0.00","100000.00","2160.00","non spécialisé"],
    [473,"Compte administratif","2021","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","55973.85",null,null,null,"0.00","65575.00",null,"non spécialisé"],
    [474,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","025","Aides aux associations (non classées ailleurs)",null,"investissement","réel","dépense","1263.12",null,"57355.72",null,"0.00","57355.72","56092.60","non spécialisé"],
    [475,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","213","Classes regroupées",null,"investissement","réel","dépense","206025.99",null,"679235.02",null,"0.00","748754.02","542728.03","non spécialisé"],
    [476,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","212","Ecoles primaires",null,"investissement","réel","dépense","1784597.11",null,"290239.99",null,"0.00","5012721.99","3226031.04","non spécialisé"],
    [477,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","251","Hébergement et restauration scolaire",null,"investissement","réel","dépense","360347.30",null,"216873.51",null,"0.00","1066872.51","706519.21","non spécialisé"],
    [478,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","23","Enseignement supérieur",null,"investissement","réel","dépense","288.00",null,"10621.00",null,"0.00","288.00",null,"non spécialisé"],
    [479,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2182","Matériel de transport","01","Opérations non ventilables",null,"investissement","ordre","recette","20434.17",null,null,null,"0.00",null,null,"non spécialisé"],
    [480,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","213","Classes regroupées",null,"fonctionnement","réel","dépense","6191.56",null,null,null,"0.00","6947.00",null,"non spécialisé"],
    [481,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","212","Ecoles primaires",null,"fonctionnement","réel","dépense","10616.35",null,null,null,"0.00","10618.00",null,"non spécialisé"],
    [482,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","11479.34",null,null,null,"0.00","11485.00",null,"non spécialisé"],
    [483,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","313","Théâtres",null,"fonctionnement","réel","dépense","1159.51",null,null,null,"0.00","1162.00",null,"non spécialisé"],
    [484,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","995.68",null,null,null,"0.00","1001.00",null,"non spécialisé"],
    [485,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","5402.96",null,null,null,"0.00","5411.00",null,"non spécialisé"],
    [486,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2188","Autres immobilisations corporelles","01","Opérations non ventilables",null,"investissement","ordre","recette","2491.48",null,null,null,"0.00",null,null,"non spécialisé"],
    [487,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","322","Musées",null,"investissement","réel","dépense","10634.67",null,"18634.78",null,"0.00","18634.78","7976.05","non spécialisé"],
    [488,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","314","Cinémas et autres salles de spectacles",null,"investissement","réel","dépense","4968.48",null,"25176.93",null,"0.00","175176.93","166140.65","non spécialisé"],
    [489,"Compte administratif","2021","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","161135.31",null,null,null,"0.00","256450.00",null,"non spécialisé"],
    [490,"Compte administratif","2021","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","2188.00",null,"non spécialisé"],
    [491,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","322","Musées",null,"fonctionnement","réel","dépense","21815.12",null,null,null,"0.00","21822.00",null,"non spécialisé"],
    [492,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","15737.87",null,null,null,"0.00","15738.00",null,"non spécialisé"],
    [493,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6215","Personnel affecté par la collectivité de rattachement","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","29383.27",null,null,null,"0.00","29384.00",null,"non spécialisé"],
    [494,"Compte administratif","2021","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","1662.80",null,null,null,"0.00","1665.00",null,"non spécialisé"],
    [495,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","211","Ecoles maternelles",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","30.00",null,"non spécialisé"],
    [496,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","63513","Autres impôts locaux","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","31744.00",null,null,null,"0.00","40865.00",null,"non spécialisé"],
    [497,"Compte administratif","2021","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","12833.64",null,null,null,"0.00","12856.00",null,"non spécialisé"],
    [498,"Compte administratif","2021","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","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [499,"Compte administratif","2021","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","11573.58",null,null,null,"0.00","11575.00",null,"non spécialisé"],
    [500,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","63512","Taxes foncières","816","Autres réseaux et services divers",null,"fonctionnement","réel","dépense","28547.00",null,null,null,"0.00","29238.00",null,"non spécialisé"],
    [501,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","63512","Taxes foncières","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","205294.00",null,null,null,"0.00","207600.00",null,"non spécialisé"],
    [502,"Compte administratif","2021","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","13326.82",null,null,null,"0.00","13391.00",null,"non spécialisé"],
    [503,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","110","Services communs",null,"investissement","réel","dépense","1440.00",null,"46500.00",null,"0.00","46500.00","35309.23","non spécialisé"],
    [504,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","30.00",null,"non spécialisé"],
    [505,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2121","Plantations d'arbres et d'arbustes","823","Espaces verts urbains",null,"investissement","réel","dépense","74998.86",null,"1333.75",null,"0.00","91333.75","16290.00","non spécialisé"],
    [506,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","213","Classes regroupées",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","30.00",null,"non spécialisé"],
    [507,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2121","Plantations d'arbres et d'arbustes","412","Stades",null,"investissement","réel","dépense","2000.00",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [508,"Compte administratif","2021","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","22617.61",null,null,null,"0.00","22691.00",null,"non spécialisé"],
    [509,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","212","Ecoles primaires",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","30.00",null,"non spécialisé"],
    [510,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2121","Plantations d'arbres et d'arbustes","026","Cimetières et pompes funèbres",null,"investissement","réel","dépense","498.96",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [511,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","63512","Taxes foncières","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","637977.98",null,null,null,"0.00","656033.00",null,"non spécialisé"],
    [512,"Compte administratif","2021","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","8794.72",null,null,null,"0.00","8795.00",null,"non spécialisé"],
    [513,"Compte administratif","2021","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","597.28",null,null,null,"0.00","602.00",null,"non spécialisé"],
    [514,"Compte administratif","2021","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","52299.66",null,null,null,"0.00","54218.00",null,"non spécialisé"],
    [515,"Compte administratif","2021","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","1213.35",null,null,null,"0.00","1214.00",null,"non spécialisé"],
    [516,"Compte administratif","2021","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","1892.84",null,null,null,"0.00","1893.00",null,"non spécialisé"],
    [517,"Compte administratif","2021","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","76502.45",null,null,null,"0.00","76588.00",null,"non spécialisé"],
    [518,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","322","Musées",null,"investissement","réel","dépense","236122.77",null,"417702.80",null,"0.00","670276.80","434153.42","non spécialisé"],
    [519,"Compte administratif","2021","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","25752.86",null,null,null,"0.00","25806.00",null,"non spécialisé"],
    [520,"Compte administratif","2021","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","2.48",null,null,null,"0.00","8.00",null,"non spécialisé"],
    [521,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","413","Piscines",null,"investissement","réel","recette","2755.13",null,null,null,"0.00",null,null,"non spécialisé"],
    [522,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","40","Services communs",null,"fonctionnement","réel","recette","681.67",null,null,null,"0.00",null,null,"non spécialisé"],
    [523,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","422","Autres activités pour les jeunes",null,"investissement","réel","recette","1080.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [524,"Compte administratif","2021","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","1175.90",null,null,null,"0.00",null,null,"non spécialisé"],
    [525,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","2312","Agencements et aménagements de terrains","01","Opérations non ventilables",null,"investissement","ordre","dépense","1173775.01",null,null,null,"0.00","1173776.00",null,"non spécialisé"],
    [526,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","413","Piscines",null,"fonctionnement","réel","dépense","38783.47",null,null,null,"0.00","39000.00",null,"non spécialisé"],
    [527,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","021","Assemblée locale",null,"fonctionnement","réel","dépense","80912.79",null,null,null,"0.00","80913.00",null,"non spécialisé"],
    [528,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","680370.39",null,null,null,"0.00","680375.00",null,"non spécialisé"],
    [529,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","154928.14",null,null,null,"0.00","154934.00",null,"non spécialisé"],
    [530,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","2901646.86",null,null,null,"0.00","2901732.00",null,"non spécialisé"],
    [531,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","66.92",null,null,null,"0.00","67.00",null,"non spécialisé"],
    [532,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","40","Services communs",null,"fonctionnement","réel","dépense","17829.41",null,null,null,"0.00","17939.00",null,"non spécialisé"],
    [533,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70848","aux autres organismes","23","Enseignement supérieur",null,"fonctionnement","réel","recette","1264473.00",null,null,null,"0.00","1360000.00",null,"non spécialisé"],
    [534,"Compte administratif","2021","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","84099.99",null,null,null,"0.00","85000.00",null,"non spécialisé"],
    [535,"Compte administratif","2021","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","35000.00",null,"non spécialisé"],
    [536,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","93838.07",null,null,null,"0.00","107200.00",null,"non spécialisé"],
    [537,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","322","Musées",null,"fonctionnement","réel","dépense","15539.79",null,null,null,"0.00","15540.00",null,"non spécialisé"],
    [538,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","446.62",null,null,null,"0.00","2300.00",null,"non spécialisé"],
    [539,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [540,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74751","GFP de rattachement","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","14640.00",null,null,null,"0.00","14640.00",null,"non spécialisé"],
    [541,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","1287.13",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [542,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","797.18",null,null,null,"0.00","3100.00",null,"non spécialisé"],
    [543,"Compte administratif","2021","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","73995.42",null,null,null,"0.00","74000.00",null,"non spécialisé"],
    [544,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","322","Musées",null,"fonctionnement","réel","dépense","1365.84",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [545,"Compte administratif","2021","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"],
    [546,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","4879.69",null,null,null,"0.00","5900.00",null,"non spécialisé"],
    [547,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","112","Police municipale",null,"fonctionnement","réel","dépense","703204.52",null,null,null,"0.00","703234.00",null,"non spécialisé"],
    [548,"Compte administratif","2021","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","20234.55",null,null,null,"0.00","20235.00",null,"non spécialisé"],
    [549,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6531","Indemnités","021","Assemblée locale",null,"fonctionnement","réel","dépense","664330.71",null,null,null,"0.00","665000.00",null,"non spécialisé"],
    [550,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","778.69",null,null,null,"0.00","8300.00",null,"non spécialisé"],
    [551,"Compte administratif","2021","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","70636.81",null,null,null,"0.00","70902.00",null,"non spécialisé"],
    [552,"Compte administratif","2021","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","218076.43",null,null,null,"0.00","265888.00",null,"non spécialisé"],
    [553,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","12860.91",null,null,null,"0.00","13600.00",null,"non spécialisé"],
    [554,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","115087.03",null,null,null,"0.00","118231.43",null,"non spécialisé"],
    [555,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [556,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","17920.00",null,null,null,"0.00","17920.00",null,"non spécialisé"],
    [557,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","231642.19",null,null,null,"0.00","231646.00",null,"non spécialisé"],
    [558,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","20","Services communs",null,"fonctionnement","réel","dépense","330998.08",null,null,null,"0.00","331016.00",null,"non spécialisé"],
    [559,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6534","Cotisations de sécurité sociale - part patronale","021","Assemblée locale",null,"fonctionnement","réel","dépense","165672.32",null,null,null,"0.00","188000.00",null,"non spécialisé"],
    [560,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6532","Frais de mission","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [561,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6533","Cotisations de retraite","021","Assemblée locale",null,"fonctionnement","réel","dépense","55544.59",null,null,null,"0.00","75000.00",null,"non spécialisé"],
    [562,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6532","Frais de mission","021","Assemblée locale",null,"fonctionnement","réel","dépense","15330.58",null,null,null,"0.00","21822.00",null,"non spécialisé"],
    [563,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","90","Interventions économiques",null,"fonctionnement","réel","dépense","18058.57",null,null,null,"0.00","19669.00",null,"non spécialisé"],
    [564,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","227310.06",null,null,null,"0.00","227311.00",null,"non spécialisé"],
    [565,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","213","Classes regroupées",null,"fonctionnement","réel","dépense","203174.43",null,null,null,"0.00","203500.00",null,"non spécialisé"],
    [566,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","212","Ecoles primaires",null,"fonctionnement","réel","dépense","355656.14",null,null,null,"0.00","355867.00",null,"non spécialisé"],
    [567,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6535","Formation","021","Assemblée locale",null,"fonctionnement","réel","dépense","17162.13",null,null,null,"0.00","50000.00",null,"non spécialisé"],
    [568,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","616196.09",null,null,null,"0.00","616402.00",null,"non spécialisé"],
    [569,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","33","Action culturelle",null,"fonctionnement","réel","dépense","288.70",null,null,null,"0.00","290.00",null,"non spécialisé"],
    [570,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","40","Services communs",null,"fonctionnement","réel","dépense","2079.67",null,null,null,"0.00","2088.00",null,"non spécialisé"],
    [571,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","323","Archives",null,"fonctionnement","réel","dépense","1276.23",null,null,null,"0.00","1280.00",null,"non spécialisé"],
    [572,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","1181.32",null,null,null,"0.00","1183.00",null,"non spécialisé"],
    [573,"Compte administratif","2021","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","2649.00",null,"non spécialisé"],
    [574,"Compte administratif","2021","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","12601.07",null,null,null,"0.00","18000.00",null,"non spécialisé"],
    [575,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","411","Salles de sport, gymnases",null,"investissement","réel","dépense","14592.00",null,null,null,"0.00","100000.00","85408.00","non spécialisé"],
    [576,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","91","Foires et marchés",null,"fonctionnement","réel","dépense","2300.00",null,null,null,"0.00","2309.00",null,"non spécialisé"],
    [577,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","1842543.94",null,"2724323.24",null,"0.00","4734323.24","2667898.97","non spécialisé"],
    [578,"Compte administratif","2021","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","81.00",null,"non spécialisé"],
    [579,"Compte administratif","2021","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","526.00",null,"non spécialisé"],
    [580,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","412","Stades",null,"fonctionnement","réel","dépense","1932.12",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [581,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","4528.00",null,null,null,"0.00","4562.00",null,"non spécialisé"],
    [582,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","182.88",null,null,null,"0.00","258.00",null,"non spécialisé"],
    [583,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","413","Piscines",null,"investissement","réel","dépense","416424.35",null,"360306.22",null,"0.00","608590.22","104423.91","non spécialisé"],
    [584,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","413","Piscines",null,"fonctionnement","réel","dépense","2378.60",null,null,null,"0.00","2405.00",null,"non spécialisé"],
    [585,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","1893.28",null,null,null,"0.00","1897.00",null,"non spécialisé"],
    [586,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","6642.79",null,null,null,"0.00","6643.00",null,"non spécialisé"],
    [587,"Compte administratif","2021","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","492.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [588,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","56.00",null,"non spécialisé"],
    [589,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","820","Services communs",null,"fonctionnement","réel","dépense","129952.00",null,null,null,"0.00","138433.00",null,"non spécialisé"],
    [590,"Compte administratif","2021","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","400.00",null,null,null,"0.00","569.00",null,"non spécialisé"],
    [591,"Compte administratif","2021","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","4335.00",null,"non spécialisé"],
    [592,"Compte administratif","2021","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","4756.44",null,null,null,"0.00","5000.00",null,"non spécialisé"],
    [593,"Compte administratif","2021","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","1664.46",null,null,null,"0.00","2485.00",null,"non spécialisé"],
    [594,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","668482.43",null,null,null,"0.00","668483.00",null,"non spécialisé"],
    [595,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","832762.51",null,null,null,"0.00","832860.00",null,"non spécialisé"],
    [596,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","4883.11",null,null,null,"0.00","6834.00",null,"non spécialisé"],
    [597,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","212","Ecoles primaires",null,"fonctionnement","réel","dépense","1305.32",null,null,null,"0.00","1802.00",null,"non spécialisé"],
    [598,"Compte administratif","2021","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","587.29",null,null,null,"0.00","595.00",null,"non spécialisé"],
    [599,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","64","Crèches et garderies",null,"fonctionnement","réel","dépense","25166.56",null,null,null,"0.00","25192.00",null,"non spécialisé"],
    [600,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","510","Services communs",null,"fonctionnement","réel","dépense","2536.59",null,null,null,"0.00","2540.00",null,"non spécialisé"],
    [601,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","813","Propreté urbaine",null,"fonctionnement","réel","dépense","7419.96",null,null,null,"0.00","7424.00",null,"non spécialisé"],
    [602,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","27","Autres immobilisations financières","275","Dépôts et cautionnements versés","01","Opérations non ventilables",null,"investissement","réel","recette","0.00",null,"820.00",null,"0.00","820.00","820.00","non spécialisé"],
    [603,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [604,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","520","Services communs",null,"fonctionnement","réel","dépense","2980.00",null,null,null,"0.00","3796.00",null,"non spécialisé"],
    [605,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","203.00",null,"non spécialisé"],
    [606,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","213","Classes regroupées",null,"fonctionnement","réel","dépense","578302.56",null,null,null,"0.00","579328.00",null,"non spécialisé"],
    [607,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","510","Services communs",null,"fonctionnement","réel","dépense","5550.00",null,null,null,"0.00","5750.00",null,"non spécialisé"],
    [608,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","8929.02",null,null,null,"0.00","8930.00",null,"non spécialisé"],
    [609,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","813","Propreté urbaine",null,"fonctionnement","réel","dépense","374921.41",null,null,null,"0.00","376877.00",null,"non spécialisé"],
    [610,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","1953692.86",null,null,null,"0.00","1954280.00",null,"non spécialisé"],
    [611,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","40","Services communs",null,"fonctionnement","réel","dépense","1730.00",null,null,null,"0.00","1776.00",null,"non spécialisé"],
    [612,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","212","Ecoles primaires",null,"fonctionnement","réel","dépense","1230083.18",null,null,null,"0.00","1230524.00",null,"non spécialisé"],
    [613,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","360.00",null,"non spécialisé"],
    [614,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","20","Services communs",null,"fonctionnement","réel","dépense","993489.75",null,null,null,"0.00","993547.00",null,"non spécialisé"],
    [615,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","11410.62",null,null,null,"0.00","11976.00",null,"non spécialisé"],
    [616,"Compte administratif","2021","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","9450.00",null,"non spécialisé"],
    [617,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","59910.73",null,null,null,"0.00","60123.00",null,"non spécialisé"],
    [618,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","112","Police municipale",null,"fonctionnement","réel","dépense","2106458.65",null,null,null,"0.00","2107077.00",null,"non spécialisé"],
    [619,"Compte administratif","2021","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","227208.99",null,null,null,"0.00","227216.00",null,"non spécialisé"],
    [620,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","830","Services communs",null,"fonctionnement","réel","dépense","857.28",null,null,null,"0.00","960.00",null,"non spécialisé"],
    [621,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","214796.61",null,null,null,"0.00","215443.00",null,"non spécialisé"],
    [622,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","510","Services communs",null,"fonctionnement","réel","dépense","692.72",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [623,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","68415.84",null,null,null,"0.00","68421.00",null,"non spécialisé"],
    [624,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","3337.81",null,null,null,"0.00","12765.00",null,"non spécialisé"],
    [625,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","91","Foires et marchés",null,"fonctionnement","réel","dépense","410.70",null,null,null,"0.00","1177.00",null,"non spécialisé"],
    [626,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6261","Frais d'affranchissement","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","191.60",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [627,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","9310.12",null,null,null,"0.00","12646.00",null,"non spécialisé"],
    [628,"Compte administratif","2021","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","7000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [629,"Compte administratif","2021","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","117524.79",null,null,null,"0.00","118048.00",null,"non spécialisé"],
    [630,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","820","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1560.00",null,"non spécialisé"],
    [631,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","820","Services communs",null,"fonctionnement","réel","dépense","1427.01",null,null,null,"0.00","1912.00",null,"non spécialisé"],
    [632,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6261","Frais d'affranchissement","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","247175.86",null,null,null,"0.00","261604.57",null,"non spécialisé"],
    [633,"Compte administratif","2021","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","11720.70",null,null,null,"0.00","11725.00",null,"non spécialisé"],
    [634,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","617.18",null,null,null,"0.00","670.00",null,"non spécialisé"],
    [635,"Compte administratif","2021","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","19733.09",null,null,null,"0.00","19741.00",null,"non spécialisé"],
    [636,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","1759.20",null,null,null,"0.00","1863.00",null,"non spécialisé"],
    [637,"Compte administratif","2021","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","0.00",null,null,null,"0.00","700.00",null,"non spécialisé"],
    [638,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","38614.47",null,null,null,"0.00","39000.00",null,"non spécialisé"],
    [639,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","64","Crèches et garderies",null,"fonctionnement","réel","dépense","33888.66",null,null,null,"0.00","40455.00",null,"non spécialisé"],
    [640,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","64","Crèches et garderies",null,"fonctionnement","réel","recette","7820.00",null,null,null,"0.00","7820.00",null,"non spécialisé"],
    [641,"Compte administratif","2021","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","178177.64",null,null,null,"0.00","178178.00",null,"non spécialisé"],
    [642,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","415","Manifestations sportives",null,"fonctionnement","réel","dépense","507.87",null,null,null,"0.00","5229.00",null,"non spécialisé"],
    [643,"Compte administratif","2021","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","23116.60",null,null,null,"0.00","23442.00",null,"non spécialisé"],
    [644,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","322","Musées",null,"fonctionnement","réel","dépense","17041.52",null,null,null,"0.00","17047.00",null,"non spécialisé"],
    [645,"Compte administratif","2021","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","3.18",null,null,null,"0.00","34.00",null,"non spécialisé"],
    [646,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","3067.46",null,null,null,"0.00","3420.00",null,"non spécialisé"],
    [647,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","26473.69",null,null,null,"0.00","26890.00",null,"non spécialisé"],
    [648,"Compte administratif","2021","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","32635.13",null,null,null,"0.00","32643.00",null,"non spécialisé"],
    [649,"Compte administratif","2021","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","246008.15",null,null,null,"0.00","246187.00",null,"non spécialisé"],
    [650,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","63","Aides à la famille",null,"fonctionnement","réel","dépense","1793.80",null,null,null,"0.00","1966.00",null,"non spécialisé"],
    [651,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","212","Ecoles primaires",null,"fonctionnement","réel","dépense","40992.26",null,null,null,"0.00","41000.00",null,"non spécialisé"],
    [652,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","1367.08",null,null,null,"0.00","1430.00",null,"non spécialisé"],
    [653,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","524","Autres services",null,"fonctionnement","réel","dépense","49518.00",null,null,null,"0.00","50854.00",null,"non spécialisé"],
    [654,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","recette","23720.00",null,null,null,"0.00","113852.00",null,"non spécialisé"],
    [655,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","412","Stades",null,"fonctionnement","réel","dépense","8747.76",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [656,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","823","Espaces verts urbains",null,"fonctionnement","réel","recette","6000.00",null,null,null,"0.00","6000.00",null,"non spécialisé"],
    [657,"Compte administratif","2021","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","331986.17",null,null,null,"0.00","331987.00",null,"non spécialisé"],
    [658,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","520","Services communs",null,"fonctionnement","réel","dépense","73188.88",null,null,null,"0.00","73189.00",null,"non spécialisé"],
    [659,"Compte administratif","2021","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","1150558.40",null,null,null,"0.00","1150559.00",null,"non spécialisé"],
    [660,"Compte administratif","2021","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","8802.60",null,null,null,"0.00","8842.00",null,"non spécialisé"],
    [661,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","312","Arts plastiques et autres activités artistiques",null,"fonctionnement","réel","dépense","3.15",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [662,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","22500.00",null,null,null,"0.00","22500.00",null,"non spécialisé"],
    [663,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","26799.49",null,null,null,"0.00","63912.00",null,"non spécialisé"],
    [664,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","212","Ecoles primaires",null,"fonctionnement","réel","dépense","50000.00",null,null,null,"0.00","50000.00",null,"non spécialisé"],
    [665,"Compte administratif","2021","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","112715.79",null,null,null,"0.00","112784.00",null,"non spécialisé"],
    [666,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","110","Services communs",null,"fonctionnement","réel","dépense","280.28",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [667,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1900.00",null,"non spécialisé"],
    [668,"Compte administratif","2021","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","457778.18",null,null,null,"0.00","458190.00",null,"non spécialisé"],
    [669,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","10764.48",null,null,null,"0.00","11596.00",null,"non spécialisé"],
    [670,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","270.00",null,"non spécialisé"],
    [671,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","64029.41",null,null,null,"0.00","67733.00",null,"non spécialisé"],
    [672,"Compte administratif","2021","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","209855.10",null,null,null,"0.00","209860.00",null,"non spécialisé"],
    [673,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","1159.88",null,null,null,"0.00","4629.00",null,"non spécialisé"],
    [674,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","240.00",null,"non spécialisé"],
    [675,"Compte administratif","2021","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","21593.99",null,null,null,"0.00","21614.00",null,"non spécialisé"],
    [676,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7472","Régions","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","recette","25520.00",null,null,null,"0.00","30000.00",null,"non spécialisé"],
    [677,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","021","Assemblée locale",null,"fonctionnement","réel","dépense","880.00",null,null,null,"0.00","1600.00",null,"non spécialisé"],
    [678,"Compte administratif","2021","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","505.92",null,null,null,"0.00","518.00",null,"non spécialisé"],
    [679,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","212","Ecoles primaires",null,"fonctionnement","réel","dépense","7554.96",null,null,null,"0.00","7765.00",null,"non spécialisé"],
    [680,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","19505.24",null,null,null,"0.00","20190.00",null,"non spécialisé"],
    [681,"Compte administratif","2021","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","51580.16",null,null,null,"0.00","51644.00",null,"non spécialisé"],
    [682,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7472","Régions","322","Musées",null,"fonctionnement","réel","recette","47500.00",null,null,null,"0.00","4000.00",null,"non spécialisé"],
    [683,"Compte administratif","2021","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","1312.99",null,null,null,"0.00",null,null,"non spécialisé"],
    [684,"Compte administratif","2021","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"],
    [685,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2151","Réseaux de voirie","01","Opérations non ventilables",null,"investissement","ordre","recette","4200.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [686,"Compte administratif","2021","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","2687.00",null,"non spécialisé"],
    [687,"Compte administratif","2021","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","26486.99",null,null,null,"0.00","26490.00",null,"non spécialisé"],
    [688,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","80599.01",null,null,null,"0.00","80600.00",null,"non spécialisé"],
    [689,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","22684.57",null,null,null,"0.00","24784.00",null,"non spécialisé"],
    [690,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","64","Crèches et garderies",null,"fonctionnement","réel","dépense","3728.07",null,null,null,"0.00","3900.00",null,"non spécialisé"],
    [691,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","313","Théâtres",null,"fonctionnement","réel","dépense","77899.32",null,null,null,"0.00","77900.00",null,"non spécialisé"],
    [692,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","322","Musées",null,"fonctionnement","réel","dépense","148999.76",null,null,null,"0.00","149000.00",null,"non spécialisé"],
    [693,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","28462.62",null,null,null,"0.00","30384.00",null,"non spécialisé"],
    [694,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","121622.21",null,null,null,"0.00","121623.00",null,"non spécialisé"],
    [695,"Compte administratif","2021","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"],
    [696,"Compte administratif","2021","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","16158.99",null,null,null,"0.00","16160.00",null,"non spécialisé"],
    [697,"Compte administratif","2021","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","331720.96",null,null,null,"0.00","332021.00",null,"non spécialisé"],
    [698,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","8105.48",null,null,null,"0.00","9629.00",null,"non spécialisé"],
    [699,"Compte administratif","2021","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","33650.62",null,null,null,"0.00","34323.00",null,"non spécialisé"],
    [700,"Compte administratif","2021","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","40300.24",null,null,null,"0.00","40301.00",null,"non spécialisé"],
    [701,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","021","Assemblée locale",null,"fonctionnement","réel","dépense","106.00",null,null,null,"0.00","115.00",null,"non spécialisé"],
    [702,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","2389.46",null,null,null,"0.00","2393.00",null,"non spécialisé"],
    [703,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","502.85",null,null,null,"0.00","1695.00",null,"non spécialisé"],
    [704,"Compte administratif","2021","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"],
    [705,"Compte administratif","2021","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","1004.14",null,null,null,"0.00","1005.00",null,"non spécialisé"],
    [706,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","213","Classes regroupées",null,"fonctionnement","réel","dépense","582099.77",null,null,null,"0.00","582100.00",null,"non spécialisé"],
    [707,"Compte administratif","2021","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"],
    [708,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","356.00",null,null,null,"0.00","356.00",null,"non spécialisé"],
    [709,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","627","Services bancaires et assimilés","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","25440.84",null,null,null,"0.00","26240.00",null,"non spécialisé"],
    [710,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","114299.03",null,null,null,"0.00","114300.00",null,"non spécialisé"],
    [711,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","53006.51",null,null,null,"0.00","62076.00",null,"non spécialisé"],
    [712,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","2422.62",null,null,null,"0.00","2426.00",null,"non spécialisé"],
    [713,"Compte administratif","2021","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","349539.14",null,null,null,"0.00","350019.00",null,"non spécialisé"],
    [714,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","627","Services bancaires et assimilés","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","38608.11",null,null,null,"0.00","65032.00",null,"non spécialisé"],
    [715,"Compte administratif","2021","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","707173.67",null,null,null,"0.00","707207.00",null,"non spécialisé"],
    [716,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","627","Services bancaires et assimilés","322","Musées",null,"fonctionnement","réel","dépense","2554.51",null,null,null,"0.00","2555.00",null,"non spécialisé"],
    [717,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","212","Ecoles primaires",null,"fonctionnement","réel","dépense","129299.97",null,null,null,"0.00","129300.00",null,"non spécialisé"],
    [718,"Compte administratif","2021","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","763998.76",null,null,null,"0.00","764337.00",null,"non spécialisé"],
    [719,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","20","Services communs",null,"fonctionnement","réel","dépense","6263.29",null,null,null,"0.00","6264.00",null,"non spécialisé"],
    [720,"Compte administratif","2021","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","189378.90",null,null,null,"0.00","189388.00",null,"non spécialisé"],
    [721,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","112","Police municipale",null,"fonctionnement","réel","dépense","6717.07",null,null,null,"0.00","6718.00",null,"non spécialisé"],
    [722,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","140599.77",null,null,null,"0.00","140600.00",null,"non spécialisé"],
    [723,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","413","Piscines",null,"fonctionnement","réel","dépense","192399.84",null,null,null,"0.00","229881.00",null,"non spécialisé"],
    [724,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6261","Frais d'affranchissement","820","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [725,"Compte administratif","2021","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","673694.74",null,null,null,"0.00","674086.00",null,"non spécialisé"],
    [726,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","114299.47",null,null,null,"0.00","114300.00",null,"non spécialisé"],
    [727,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6262","Frais de télécommunications","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","181746.39",null,null,null,"0.00","190000.00",null,"non spécialisé"],
    [728,"Compte administratif","2021","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","124250.16",null,null,null,"0.00","124251.00",null,"non spécialisé"],
    [729,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","1500.00",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [730,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","12","Hygiène et salubrité publique",null,"fonctionnement","réel","dépense","9699.53",null,null,null,"0.00","9700.00",null,"non spécialisé"],
    [731,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","9699.73",null,null,null,"0.00","9700.00",null,"non spécialisé"],
    [732,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","8882.00",null,"non spécialisé"],
    [733,"Compte administratif","2021","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","11140.91",null,null,null,"0.00","11150.00",null,"non spécialisé"],
    [734,"Compte administratif","2021","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","144.00",null,"non spécialisé"],
    [735,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","616309.64",null,null,null,"0.00","616310.00",null,"non spécialisé"],
    [736,"Compte administratif","2021","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","42884.49",null,null,null,"0.00","42886.00",null,"non spécialisé"],
    [737,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","42675.58",null,null,null,"0.00","42676.00",null,"non spécialisé"],
    [738,"Compte administratif","2021","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","30053.46",null,null,null,"0.00","30056.00",null,"non spécialisé"],
    [739,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","291715.76",null,null,null,"0.00","385700.00",null,"non spécialisé"],
    [740,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","212","Ecoles primaires",null,"fonctionnement","réel","dépense","62760.49",null,null,null,"0.00","62764.00",null,"non spécialisé"],
    [741,"Compte administratif","2021","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","15530.88",null,null,null,"0.00","15535.00",null,"non spécialisé"],
    [742,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6261","Frais d'affranchissement","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","55.00",null,"non spécialisé"],
    [743,"Compte administratif","2021","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","969537.00",null,null,null,"0.00","969537.00",null,"non spécialisé"],
    [744,"Compte administratif","2021","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","318286.66",null,null,null,"0.00","318287.00",null,"non spécialisé"],
    [745,"Compte administratif","2021","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,null,null,"0.00","3892307.00",null,"non spécialisé"],
    [746,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","2735300.87",null,null,null,"0.00","2819847.00",null,"non spécialisé"],
    [747,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","322","Musées",null,"fonctionnement","réel","dépense","17611.00",null,null,null,"0.00","19000.00",null,"non spécialisé"],
    [748,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","14399.76",null,null,null,"0.00","14400.00",null,"non spécialisé"],
    [749,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","830","Services communs",null,"fonctionnement","réel","dépense","115380.62",null,null,null,"0.00","115421.00",null,"non spécialisé"],
    [750,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","510","Services communs",null,"fonctionnement","réel","recette","193.68",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [751,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","74493.06",null,null,null,"0.00","74500.00",null,"non spécialisé"],
    [752,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [753,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","7016.94",null,null,null,"0.00","6100.00",null,"non spécialisé"],
    [754,"Compte administratif","2021","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"],
    [755,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","323","Archives",null,"fonctionnement","réel","dépense","385.40",null,null,null,"0.00","386.00",null,"non spécialisé"],
    [756,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","813","Propreté urbaine",null,"fonctionnement","réel","dépense","29899.96",null,null,null,"0.00","29900.00",null,"non spécialisé"],
    [757,"Compte administratif","2021","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","342166.69",null,null,null,"0.00",null,null,"non spécialisé"],
    [758,"Compte administratif","2021","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","10107.00",null,null,null,"0.00","10165.00",null,"non spécialisé"],
    [759,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","2031","Frais d'études","01","Opérations non ventilables",null,"investissement","ordre","recette","2027822.49",null,null,null,"0.00","2027825.00",null,"non spécialisé"],
    [760,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","821","Equipements de voirie",null,"fonctionnement","réel","dépense","38098.73",null,null,null,"0.00","38100.00",null,"non spécialisé"],
    [761,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","64","Crèches et garderies",null,"fonctionnement","réel","recette","31790.15",null,null,null,"0.00","23300.00",null,"non spécialisé"],
    [762,"Compte administratif","2021","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"],
    [763,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","814","Eclairage public",null,"fonctionnement","réel","dépense","1013062.54",null,null,null,"0.00","1013063.00",null,"non spécialisé"],
    [764,"Compte administratif","2021","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","1000.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [765,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","811","Eau et assainissement",null,"fonctionnement","réel","dépense","1132.00",null,null,null,"0.00","1132.00",null,"non spécialisé"],
    [766,"Compte administratif","2021","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","59195.34",null,null,null,"0.00","59359.00",null,"non spécialisé"],
    [767,"Compte administratif","2021","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",null,null,"non spécialisé"],
    [768,"Compte administratif","2021","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"],
    [769,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","5799.08",null,null,null,"0.00","5800.00",null,"non spécialisé"],
    [770,"Compte administratif","2021","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"],
    [771,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","213","Classes regroupées",null,"fonctionnement","réel","dépense","41348.00",null,null,null,"0.00","41828.00",null,"non spécialisé"],
    [772,"Compte administratif","2021","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","1253.30",null,null,null,"0.00","1254.00",null,"non spécialisé"],
    [773,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74751","GFP de rattachement","322","Musées",null,"fonctionnement","réel","recette","100000.00",null,null,null,"0.00","50000.00",null,"non spécialisé"],
    [774,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","813","Propreté urbaine",null,"fonctionnement","réel","recette","3741.47",null,null,null,"0.00","10900.00",null,"non spécialisé"],
    [775,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","91","Foires et marchés",null,"fonctionnement","réel","dépense","54028.90",null,null,null,"0.00","54855.00",null,"non spécialisé"],
    [776,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","70","Services communs",null,"fonctionnement","réel","recette","4237.58",null,null,null,"0.00",null,null,"non spécialisé"],
    [777,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74751","GFP de rattachement","30","Services communs",null,"fonctionnement","réel","recette","10000.00",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [778,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","64","Crèches et garderies",null,"fonctionnement","réel","dépense","55999.16",null,null,null,"0.00","56000.00",null,"non spécialisé"],
    [779,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","63","Aides à la famille",null,"fonctionnement","réel","dépense","64299.25",null,null,null,"0.00","64300.00",null,"non spécialisé"],
    [780,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","20","Services communs",null,"fonctionnement","réel","dépense","3965.00",null,null,null,"0.00","3965.00",null,"non spécialisé"],
    [781,"Compte administratif","2021","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","26248.67",null,null,null,"0.00","26250.00",null,"non spécialisé"],
    [782,"Compte administratif","2021","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","25.19",null,null,null,"0.00","28.00",null,"non spécialisé"],
    [783,"Compte administratif","2021","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"],
    [784,"Compte administratif","2021","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","6877.47",null,null,null,"0.00","6894.00",null,"non spécialisé"],
    [785,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2051","Concessions et droits similaires","823","Espaces verts urbains",null,"investissement","réel","dépense","0.00",null,"20000.00",null,"0.00","20000.00","20000.00","non spécialisé"],
    [786,"Compte administratif","2021","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","4730.00",null,null,null,"0.00","5553.00",null,"non spécialisé"],
    [787,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","830","Services communs",null,"fonctionnement","réel","recette","148.38",null,null,null,"0.00","700.00",null,"non spécialisé"],
    [788,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","510","Services communs",null,"fonctionnement","réel","dépense","12699.85",null,null,null,"0.00","12700.00",null,"non spécialisé"],
    [789,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2051","Concessions et droits similaires","112","Police municipale",null,"investissement","réel","dépense","4680.00",null,"9000.00",null,"0.00","49000.00","44320.00","non spécialisé"],
    [790,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2051","Concessions et droits similaires","020","Administration générale de la collectivité",null,"investissement","réel","dépense","92024.62",null,"82173.50",null,"0.00","267173.50","174903.00","non spécialisé"],
    [791,"Compte administratif","2021","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","3887.39",null,null,null,"0.00","3888.00",null,"non spécialisé"],
    [792,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","112","Police municipale",null,"fonctionnement","réel","dépense","28760.00",null,null,null,"0.00","30200.00",null,"non spécialisé"],
    [793,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","823","Espaces verts urbains",null,"fonctionnement","réel","recette","2581.51",null,null,null,"0.00","14700.00",null,"non spécialisé"],
    [794,"Compte administratif","2021","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","3783.98",null,null,null,"0.00","3787.00",null,"non spécialisé"],
    [795,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2115","Terrains bâtis","01","Opérations non ventilables",null,"investissement","ordre","recette","759949.98",null,null,null,"0.00",null,null,"non spécialisé"],
    [796,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2115","Terrains bâtis","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","160.39",null,null,null,"0.00",null,null,"non spécialisé"],
    [797,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","35299.19",null,null,null,"0.00","35300.00",null,"non spécialisé"],
    [798,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","8636.00",null,null,null,"0.00","9816.00",null,"non spécialisé"],
    [799,"Compte administratif","2021","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","87.03",null,null,null,"0.00","15000.00",null,"non spécialisé"],
    [800,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","421","Centres de loisirs",null,"fonctionnement","réel","dépense","21599.79",null,null,null,"0.00","21600.00",null,"non spécialisé"],
    [801,"Compte administratif","2021","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","904.00",null,null,null,"0.00","906.00",null,"non spécialisé"],
    [802,"Compte administratif","2021","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","108483.22",null,null,null,"0.00","108595.00",null,"non spécialisé"],
    [803,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","413","Piscines",null,"fonctionnement","réel","dépense","441328.50",null,null,null,"0.00","441329.00",null,"non spécialisé"],
    [804,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","412","Stades",null,"fonctionnement","réel","dépense","192900.00",null,null,null,"0.00","192900.00",null,"non spécialisé"],
    [805,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2112","Terrains de voirie","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","1593.58",null,"22468.00",null,"0.00","42468.00","18641.62","non spécialisé"],
    [806,"Compte administratif","2021","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","26854.34",null,null,null,"0.00","26863.00",null,"non spécialisé"],
    [807,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","322","Musées",null,"fonctionnement","réel","dépense","38239.61",null,null,null,"0.00","38404.00",null,"non spécialisé"],
    [808,"Compte administratif","2021","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","62542.52",null,null,null,"0.00","62577.00",null,"non spécialisé"],
    [809,"Compte administratif","2021","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","220551.30",null,null,null,"0.00","237265.00",null,"non spécialisé"],
    [810,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","135208.46",null,null,null,"0.00","135209.00",null,"non spécialisé"],
    [811,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","2111","Terrains nus","01","Opérations non ventilables",null,"investissement","ordre","dépense","136733.00",null,null,null,"0.00","136733.00",null,"non spécialisé"],
    [812,"Compte administratif","2021","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","284.08",null,null,null,"0.00",null,null,"non spécialisé"],
    [813,"Compte administratif","2021","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","24983.00",null,"non spécialisé"],
    [814,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","30","Services communs",null,"fonctionnement","réel","dépense","4100.00",null,null,null,"0.00","4177.00",null,"non spécialisé"],
    [815,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","17120.76",null,null,null,"0.00","17121.00",null,"non spécialisé"],
    [816,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2138","Autres constructions","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","3573.33",null,null,null,"0.00",null,null,"non spécialisé"],
    [817,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","272799.82",null,null,null,"0.00","272800.00",null,"non spécialisé"],
    [818,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","166329.38",null,null,null,"0.00","166330.00",null,"non spécialisé"],
    [819,"Compte administratif","2021","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","459893.11",null,null,null,"0.00","459925.00",null,"non spécialisé"],
    [820,"Compte administratif","2021","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","301585.85",null,null,null,"0.00","301586.00",null,"non spécialisé"],
    [821,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6188","Autres frais divers","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","1163.16",null,null,null,"0.00","8350.00",null,"non spécialisé"],
    [822,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","1633505.21",null,null,null,"0.00","1633506.00",null,"non spécialisé"],
    [823,"Compte administratif","2021","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","1450.00","non spécialisé"],
    [824,"Compte administratif","2021","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","12004.02",null,null,null,"0.00","12017.00",null,"non spécialisé"],
    [825,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","322","Musées",null,"fonctionnement","réel","dépense","1200.00",null,null,null,"0.00","1200.00",null,"non spécialisé"],
    [826,"Compte administratif","2021","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","89.85",null,null,null,"0.00","270.00",null,"non spécialisé"],
    [827,"Compte administratif","2021","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"],
    [828,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","313","Théâtres",null,"fonctionnement","réel","dépense","214232.76",null,null,null,"0.00","214237.00",null,"non spécialisé"],
    [829,"Compte administratif","2021","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","24555.37",null,null,null,"0.00","24590.00",null,"non spécialisé"],
    [830,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","830","Services communs",null,"fonctionnement","réel","dépense","2160.00",null,null,null,"0.00","2500.00",null,"non spécialisé"],
    [831,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","204112","Bâtiments et installations","23","Enseignement supérieur",null,"investissement","réel","dépense","25000.00",null,"50000.00",null,"0.00","50000.00","25000.00","non spécialisé"],
    [832,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6188","Autres frais divers","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","28235.76",null,null,null,"0.00","35000.00",null,"non spécialisé"],
    [833,"Compte administratif","2021","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","29478.00",null,"39063.00",null,"0.00","191026.00","161548.00","non spécialisé"],
    [834,"Compte administratif","2021","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"],
    [835,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","322","Musées",null,"fonctionnement","réel","dépense","2799358.64",null,null,null,"0.00","2799586.00",null,"non spécialisé"],
    [836,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7472","Régions","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","1686.79",null,null,null,"0.00",null,null,"non spécialisé"],
    [837,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","323","Archives",null,"fonctionnement","réel","dépense","89218.75",null,null,null,"0.00","89219.00",null,"non spécialisé"],
    [838,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","522.36",null,null,null,"0.00","823.00",null,"non spécialisé"],
    [839,"Compte administratif","2021","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","983698.67",null,null,null,"0.00","983781.00",null,"non spécialisé"],
    [840,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","40","Services communs",null,"fonctionnement","réel","dépense","495019.89",null,null,null,"0.00","495020.00",null,"non spécialisé"],
    [841,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","713430.21",null,null,null,"0.00","713431.00",null,"non spécialisé"],
    [842,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6238","Divers","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","5587.00",null,"non spécialisé"],
    [843,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1328","Autres","422","Autres activités pour les jeunes",null,"investissement","réel","recette","16614.79",null,"19513.54",null,"0.00","23927.54",null,"non spécialisé"],
    [844,"Compte administratif","2021","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","25296.71",null,null,null,"0.00","25301.00",null,"non spécialisé"],
    [845,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","15870.00",null,null,null,"0.00","16600.00",null,"non spécialisé"],
    [846,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","58176.22",null,null,null,"0.00","58180.00",null,"non spécialisé"],
    [847,"Compte administratif","2021","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","59843.06",null,null,null,"0.00","59844.00",null,"non spécialisé"],
    [848,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","021","Assemblée locale",null,"fonctionnement","réel","dépense","27019.17",null,null,null,"0.00","27115.00",null,"non spécialisé"],
    [849,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","33","Action culturelle",null,"fonctionnement","réel","dépense","49169.48",null,null,null,"0.00","49173.00",null,"non spécialisé"],
    [850,"Compte administratif","2021","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","229301.19",null,null,null,"0.00","229309.00",null,"non spécialisé"],
    [851,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","813","Propreté urbaine",null,"fonctionnement","réel","dépense","318.00",null,null,null,"0.00","320.00",null,"non spécialisé"],
    [852,"Compte administratif","2021","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","8000.00",null,null,null,"0.00","8000.00",null,"non spécialisé"],
    [853,"Compte administratif","2021","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,null,null,"0.00","28000.00",null,"non spécialisé"],
    [854,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","1040471.45",null,null,null,"0.00","1041084.00",null,"non spécialisé"],
    [855,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1388","Autres","01","Opérations non ventilables",null,"investissement","réel","recette","16826.21",null,null,null,"0.00","16826.00",null,"non spécialisé"],
    [856,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7473","Départements","322","Musées",null,"fonctionnement","réel","recette","50000.00",null,null,null,"0.00","25000.00",null,"non spécialisé"],
    [857,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","64","Crèches et garderies",null,"fonctionnement","réel","dépense","9774.90",null,null,null,"0.00","9792.00",null,"non spécialisé"],
    [858,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","510","Services communs",null,"fonctionnement","réel","dépense","416390.10",null,null,null,"0.00","416518.00",null,"non spécialisé"],
    [859,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","413","Piscines",null,"fonctionnement","réel","dépense","882185.60",null,null,null,"0.00","882731.00",null,"non spécialisé"],
    [860,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","204181","Biens mobiliers, matériel et études","313","Théâtres",null,"investissement","réel","dépense","35000.00",null,null,null,"0.00","35000.00",null,"non spécialisé"],
    [861,"Compte administratif","2021","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","156298.82",null,null,null,"0.00","156303.00",null,"non spécialisé"],
    [862,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","510","Services communs",null,"fonctionnement","réel","dépense","260.00",null,null,null,"0.00","910.00",null,"non spécialisé"],
    [863,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20421","Biens mobiliers, matériel et études","023","Information, communication, publicité",null,"investissement","réel","dépense","4000.00",null,null,null,"0.00","4000.00",null,"non spécialisé"],
    [864,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","021","Assemblée locale",null,"fonctionnement","réel","dépense","403.30",null,null,null,"0.00","404.00",null,"non spécialisé"],
    [865,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7473","Départements","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","7850.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [866,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","120.00",null,null,null,"0.00","120.00",null,"non spécialisé"],
    [867,"Compte administratif","2021","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","55049.25",null,null,null,"0.00","55060.00",null,"non spécialisé"],
    [868,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","4635.77",null,null,null,"0.00","5244.00",null,"non spécialisé"],
    [869,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74741","Communes membres du GFP","213","Classes regroupées",null,"fonctionnement","réel","recette","24732.50",null,null,null,"0.00","18500.00",null,"non spécialisé"],
    [870,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","166","Refinancement de dette","01","Opérations non ventilables",null,"investissement","réel","recette","1333337.00",null,null,null,"0.00","1333337.00",null,"non spécialisé"],
    [871,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","813","Propreté urbaine",null,"fonctionnement","réel","dépense","1906393.03",null,null,null,"0.00","1907544.00",null,"non spécialisé"],
    [872,"Compte administratif","2021","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,null,null,"0.00","15000.00",null,"non spécialisé"],
    [873,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","16818","Autres prêteurs","01","Opérations non ventilables",null,"investissement","réel","recette","24401.59",null,null,null,"0.00","24402.00",null,"non spécialisé"],
    [874,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20421","Biens mobiliers, matériel et études","95","Aides au tourisme",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","5000.00","5000.00","non spécialisé"],
    [875,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","413","Piscines",null,"fonctionnement","réel","dépense","2230.00",null,null,null,"0.00","2520.00",null,"non spécialisé"],
    [876,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20421","Biens mobiliers, matériel et études","823","Espaces verts urbains",null,"investissement","réel","dépense","25069.73",null,null,null,"0.00","25070.00",null,"non spécialisé"],
    [877,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","150.00",null,null,null,"0.00","150.00",null,"non spécialisé"],
    [878,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","64","Crèches et garderies",null,"fonctionnement","réel","dépense","4143704.10",null,null,null,"0.00","4144190.00",null,"non spécialisé"],
    [879,"Compte administratif","2021","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","29468.00",null,"14468.00",null,"0.00","29468.00",null,"non spécialisé"],
    [880,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","147.20",null,null,null,"0.00","188.00",null,"non spécialisé"],
    [881,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20421","Biens mobiliers, matériel et études","40","Services communs",null,"investissement","réel","dépense","29250.00",null,"16250.00",null,"0.00","29250.00",null,"non spécialisé"],
    [882,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","282.30",null,null,null,"0.00","1010.00",null,"non spécialisé"],
    [883,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7473","Départements","64","Crèches et garderies",null,"fonctionnement","réel","recette","33441.20",null,null,null,"0.00","33445.00",null,"non spécialisé"],
    [884,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20421","Biens mobiliers, matériel et études","313","Théâtres",null,"investissement","réel","dépense","32600.00",null,null,null,"0.00","32600.00",null,"non spécialisé"],
    [885,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","39.00",null,"non spécialisé"],
    [886,"Compte administratif","2021","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","2484.00",null,null,null,"0.00","2500.00",null,"non spécialisé"],
    [887,"Compte administratif","2021","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","3957337.00",null,null,null,"0.00","5361637.00",null,"non spécialisé"],
    [888,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74748","Autres communes","213","Classes regroupées",null,"fonctionnement","réel","recette","5335.00",null,null,null,"0.00","7300.00",null,"non spécialisé"],
    [889,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","40","Services communs",null,"fonctionnement","réel","dépense","1229.00",null,null,null,"0.00","1230.00",null,"non spécialisé"],
    [890,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1327","Budget communautaire et fonds structurels","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","173812.64",null,null,null,"0.00","173813.00",null,"non spécialisé"],
    [891,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","451898.84",null,"426816.72",null,"0.00","840275.72","388375.63","non spécialisé"],
    [892,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","211","Ecoles maternelles",null,"fonctionnement","réel","recette","36492.37",null,null,null,"0.00","16500.00",null,"non spécialisé"],
    [893,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","20","Services communs",null,"fonctionnement","réel","recette","115.00",null,null,null,"0.00","3900.00",null,"non spécialisé"],
    [894,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","212","Ecoles primaires",null,"investissement","réel","dépense","851348.59",null,"49274.95",null,"0.00","997639.95","146289.73","non spécialisé"],
    [895,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","112","Police municipale",null,"fonctionnement","réel","recette","2327.66",null,null,null,"0.00","11100.00",null,"non spécialisé"],
    [896,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","823","Espaces verts urbains",null,"investissement","réel","dépense","349598.18",null,null,null,"0.00","741773.00","392096.23","non spécialisé"],
    [897,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","213","Classes regroupées",null,"fonctionnement","réel","recette","17691.52",null,null,null,"0.00","5800.00",null,"non spécialisé"],
    [898,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","240109.08",null,"265698.70",null,"0.00","1127701.70","787592.62","non spécialisé"],
    [899,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","212","Ecoles primaires",null,"fonctionnement","réel","recette","72415.18",null,null,null,"0.00","13700.00",null,"non spécialisé"],
    [900,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","412","Stades",null,"investissement","réel","dépense","173842.38",null,"25100.40",null,"0.00","255960.40","82116.25","non spécialisé"],
    [901,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1328","Autres","020","Administration générale de la collectivité",null,"investissement","réel","recette","69671.28",null,null,null,"0.00","69670.00",null,"non spécialisé"],
    [902,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","832","Actions spécifiques de lutte contre la pollution",null,"fonctionnement","réel","dépense","2700.00",null,null,null,"0.00","3200.00",null,"non spécialisé"],
    [903,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","recette","8417.05",null,null,null,"0.00","18900.00",null,"non spécialisé"],
    [904,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","14974.20",null,"22724.20",null,"0.00","290724.20","275750.00","non spécialisé"],
    [905,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","23","Enseignement supérieur",null,"fonctionnement","réel","recette","5025.50",null,null,null,"0.00","3200.00",null,"non spécialisé"],
    [906,"Compte administratif","2021","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"],
    [907,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","322","Musées",null,"fonctionnement","réel","recette","19804.91",null,null,null,"0.00","14800.00",null,"non spécialisé"],
    [908,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","recette","720.44",null,null,null,"0.00","7900.00",null,"non spécialisé"],
    [909,"Compte administratif","2021","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","0.00",null,null,null,"0.00","1400.00",null,"non spécialisé"],
    [910,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","recette","283.48",null,null,null,"0.00",null,null,"non spécialisé"],
    [911,"Compte administratif","2021","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"],
    [912,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","413","Piscines",null,"fonctionnement","réel","recette","9656.68",null,null,null,"0.00","4800.00",null,"non spécialisé"],
    [913,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","411","Salles de sport, gymnases",null,"fonctionnement","réel","recette","112.05",null,null,null,"0.00","3500.00",null,"non spécialisé"],
    [914,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","40","Services communs",null,"fonctionnement","réel","recette","160.97",null,null,null,"0.00","2500.00",null,"non spécialisé"],
    [915,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","33","Action culturelle",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [916,"Compte administratif","2021","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","1065.08",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [917,"Compte administratif","2021","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","14306.41",null,null,null,"0.00","14307.00",null,"non spécialisé"],
    [918,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","4893.23",null,null,null,"0.00","5000.00",null,"non spécialisé"],
    [919,"Compte administratif","2021","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","844321.15",null,null,null,"0.00","845000.00",null,"non spécialisé"],
    [920,"Compte administratif","2021","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","881862.43",null,null,null,"0.00",null,null,"non spécialisé"],
    [921,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","830","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","13000.00",null,"non spécialisé"],
    [922,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28182","Matériel de transport","01","Opérations non ventilables",null,"investissement","ordre","recette","909403.15",null,null,null,"0.00","913000.00",null,"non spécialisé"],
    [923,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","673","Titres annulés (sur exercices antérieurs)","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","74.08",null,null,null,"0.00","75.00",null,"non spécialisé"],
    [924,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","300000.00",null,null,null,"0.00","300000.00",null,"non spécialisé"],
    [925,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","820","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [926,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28184","Mobilier","01","Opérations non ventilables",null,"investissement","ordre","recette","375408.90",null,null,null,"0.00","376000.00",null,"non spécialisé"],
    [927,"Compte administratif","2021","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","342166.69",null,null,null,"0.00",null,null,"non spécialisé"],
    [928,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","5000.00",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [929,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","212","Ecoles primaires",null,"investissement","réel","dépense","30160.68",null,"162983.60",null,"0.00","30822.60","660.00","non spécialisé"],
    [930,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","2128","Autres agencements et aménagements","01","Opérations non ventilables",null,"investissement","ordre","dépense","649370.61",null,null,null,"0.00","649372.00",null,"non spécialisé"],
    [931,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28188","Autres immobilisations corporelles","01","Opérations non ventilables",null,"investissement","ordre","recette","1217407.66",null,null,null,"0.00","1222000.00",null,"non spécialisé"],
    [932,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2115","Terrains bâtis","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","1033898.10",null,"419044.01",null,"0.00","1813544.01","307693.41","non spécialisé"],
    [933,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","13251","GFP de rattachement","020","Administration générale de la collectivité",null,"investissement","réel","recette","142142.00",null,null,null,"0.00","142142.00",null,"non spécialisé"],
    [934,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","13251","GFP de rattachement","23","Enseignement supérieur",null,"investissement","réel","recette","156250.00",null,null,null,"0.00","156250.00",null,"non spécialisé"],
    [935,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","823","Espaces verts urbains",null,"investissement","réel","dépense","305219.06",null,"265582.11",null,"0.00","385801.11","80561.80","non spécialisé"],
    [936,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","15049.84",null,null,null,"0.00","47000.00",null,"non spécialisé"],
    [937,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","30","Services communs",null,"fonctionnement","réel","dépense","24918.00",null,null,null,"0.00","50000.00",null,"non spécialisé"],
    [938,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","110","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","20000.00",null,"non spécialisé"],
    [939,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","2424.00",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [940,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","022","Administration générale de l'état",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","4100.00",null,"non spécialisé"],
    [941,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","021","Assemblée locale",null,"fonctionnement","réel","recette","2185.31",null,null,null,"0.00",null,null,"non spécialisé"],
    [942,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6168","Autres","40","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","150.00",null,"non spécialisé"],
    [943,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21316","Equipements du cimetière","026","Cimetières et pompes funèbres",null,"investissement","réel","dépense","167199.43",null,"385842.57",null,"0.00","695842.57","219805.12","non spécialisé"],
    [944,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","75061.51",null,null,null,"0.00","15300.00",null,"non spécialisé"],
    [945,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","21316","Equipements du cimetière","01","Opérations non ventilables",null,"investissement","ordre","dépense","4270.00",null,null,null,"0.00","4270.00",null,"non spécialisé"],
    [946,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","13251","GFP de rattachement","324","Entretien du patrimoine culturel",null,"investissement","réel","recette","83300.00",null,"205100.00",null,"0.00","205100.00","121800.00","non spécialisé"],
    [947,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","13251","GFP de rattachement","413","Piscines",null,"investissement","réel","recette","600000.00",null,null,null,"0.00","600000.00",null,"non spécialisé"],
    [948,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","13258","Autres groupements","020","Administration générale de la collectivité",null,"investissement","réel","recette","2037.00",null,null,null,"0.00","2037.00",null,"non spécialisé"],
    [949,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6168","Autres","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","71895.28",null,null,null,"0.00","97846.00",null,"non spécialisé"],
    [950,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1326","Autres établissements publics locaux","020","Administration générale de la collectivité",null,"investissement","réel","recette","15813.00",null,null,null,"0.00","15813.00",null,"non spécialisé"],
    [951,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","024","Fêtes et cérémonies",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [952,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","023","Information, communication, publicité",null,"fonctionnement","réel","recette","392.20",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [953,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6161","Multirisques","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","621461.55",null,null,null,"0.00","624154.00",null,"non spécialisé"],
    [954,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","110","Services communs",null,"investissement","réel","dépense","23494.74",null,"50000.00",null,"0.00","50000.00","26505.26","non spécialisé"],
    [955,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","recette","4927.69",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [956,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","026","Cimetières et pompes funèbres",null,"investissement","réel","dépense","22021.47",null,null,null,"0.00","22022.00",null,"non spécialisé"],
    [957,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","020","Administration générale de la collectivité",null,"investissement","réel","dépense","1246822.95",null,"794500.80",null,"0.00","2489464.83","1198613.09","non spécialisé"],
    [958,"Compte administratif","2021","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"],
    [959,"Compte administratif","2021","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","575704.00",null,null,null,"0.00","575704.00",null,"non spécialisé"],
    [960,"Compte administratif","2021","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","0.00",null,null,null,"0.00","1600.00",null,"non spécialisé"],
    [961,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2111","Terrains nus","01","Opérations non ventilables",null,"investissement","ordre","recette","10420.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [962,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","64","Crèches et garderies",null,"fonctionnement","réel","dépense","3766.69",null,null,null,"0.00","4228.00",null,"non spécialisé"],
    [963,"Compte administratif","2021","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","6576.23",null,null,null,"0.00","6580.00",null,"non spécialisé"],
    [964,"Compte administratif","2021","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","1098.45",null,null,null,"0.00","1300.00",null,"non spécialisé"],
    [965,"Compte administratif","2021","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","23551.48",null,null,null,"0.00","23573.00",null,"non spécialisé"],
    [966,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","813","Propreté urbaine",null,"fonctionnement","réel","dépense","1569.85",null,null,null,"0.00","3045.00",null,"non spécialisé"],
    [967,"Compte administratif","2021","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","12150.94",null,null,null,"0.00","12173.00",null,"non spécialisé"],
    [968,"Compte administratif","2021","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","9952.06",null,null,null,"0.00","9953.00",null,"non spécialisé"],
    [969,"Compte administratif","2021","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","29229.83",null,null,null,"0.00","29244.00",null,"non spécialisé"],
    [970,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","1950.41",null,null,null,"0.00","2680.00",null,"non spécialisé"],
    [971,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2112","Terrains de voirie","01","Opérations non ventilables",null,"investissement","ordre","recette","84366.80",null,null,null,"0.00",null,null,"non spécialisé"],
    [972,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","322","Musées",null,"fonctionnement","réel","dépense","4749.40",null,null,null,"0.00","4751.00",null,"non spécialisé"],
    [973,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","413","Piscines",null,"fonctionnement","réel","dépense","18025.81",null,null,null,"0.00","18026.00",null,"non spécialisé"],
    [974,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","510","Services communs",null,"fonctionnement","réel","dépense","9871.64",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [975,"Compte administratif","2021","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","730.56",null,null,null,"0.00","736.00",null,"non spécialisé"],
    [976,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","12664.01",null,null,null,"0.00","18385.00",null,"non spécialisé"],
    [977,"Compte administratif","2021","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","19311.69",null,null,null,"0.00","19332.00",null,"non spécialisé"],
    [978,"Compte administratif","2021","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","1961.25",null,null,null,"0.00","1987.00",null,"non spécialisé"],
    [979,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","412","Stades",null,"fonctionnement","réel","dépense","1418.40",null,null,null,"0.00","1419.00",null,"non spécialisé"],
    [980,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","30","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","336.00",null,"non spécialisé"],
    [981,"Compte administratif","2021","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","1083.80",null,null,null,"0.00","1086.00",null,"non spécialisé"],
    [982,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","212","Ecoles primaires",null,"fonctionnement","réel","dépense","1167.00",null,null,null,"0.00","1450.00",null,"non spécialisé"],
    [983,"Compte administratif","2021","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","2199.87",null,null,null,"0.00","2200.00",null,"non spécialisé"],
    [984,"Compte administratif","2021","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","901.76",null,null,null,"0.00","902.00",null,"non spécialisé"],
    [985,"Compte administratif","2021","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","7376.22",null,null,null,"0.00","7377.00",null,"non spécialisé"],
    [986,"Compte administratif","2021","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","3014.84",null,null,null,"0.00","3023.00",null,"non spécialisé"],
    [987,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","823","Espaces verts urbains",null,"investissement","réel","recette","257.90",null,null,null,"0.00",null,null,"non spécialisé"],
    [988,"Compte administratif","2021","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","31933.76",null,null,null,"0.00","32171.00",null,"non spécialisé"],
    [989,"Compte administratif","2021","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"],
    [990,"Compte administratif","2021","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","331.92",null,null,null,"0.00","334.00",null,"non spécialisé"],
    [991,"Compte administratif","2021","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","917.19",null,null,null,"0.00","1200.00",null,"non spécialisé"],
    [992,"Compte administratif","2021","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","1.38",null,null,null,"0.00","5.00",null,"non spécialisé"],
    [993,"Compte administratif","2021","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","674.13",null,null,null,"0.00","684.00",null,"non spécialisé"],
    [994,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","14272.52",null,null,null,"0.00","14289.00",null,"non spécialisé"],
    [995,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","139.00",null,null,null,"0.00","1200.00",null,"non spécialisé"],
    [996,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","1328","Autres","01","Opérations non ventilables",null,"investissement","ordre","recette","146732.00",null,null,null,"0.00","146732.00",null,"non spécialisé"],
    [997,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","15040.00",null,null,null,"0.00","16896.00",null,"non spécialisé"],
    [998,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2161","Oeuvres et objets d'art","312","Arts plastiques et autres activités artistiques",null,"investissement","réel","dépense","32922.99",null,"50000.00",null,"0.00","32923.00",null,"non spécialisé"],
    [999,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","95","Aides au tourisme",null,"investissement","réel","dépense","30171.70",null,"29040.00",null,"0.00","84040.00","44373.00","non spécialisé"],
    [1000,"Compte administratif","2021","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","14196.73",null,null,null,"0.00","14197.00",null,"non spécialisé"],
    [1001,"Compte administratif","2021","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","4982.58",null,null,null,"0.00","4993.00",null,"non spécialisé"],
    [1002,"Compte administratif","2021","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","1661.91",null,null,null,"0.00","1672.00",null,"non spécialisé"],
    [1003,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","1784.11",null,null,null,"0.00","5888.00",null,"non spécialisé"],
    [1004,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2162","Fonds anciens des bibliothèques et musées","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","23889.60",null,"36429.26",null,"0.00","106429.26","82539.66","non spécialisé"],
    [1005,"Compte administratif","2021","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","415","Manifestations sportives",null,"fonctionnement","réel","dépense","13.99",null,null,null,"0.00","140.00",null,"non spécialisé"],
    [1006,"Compte administratif","2021","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","46.00",null,"non spécialisé"],
    [1007,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","91","Foires et marchés",null,"fonctionnement","réel","dépense","4495.12",null,null,null,"0.00","4496.00",null,"non spécialisé"],
    [1008,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","510","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1718.00",null,"non spécialisé"],
    [1009,"Compte administratif","2021","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","783.97",null,null,null,"0.00","797.00",null,"non spécialisé"],
    [1010,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1328","Autres","322","Musées",null,"investissement","réel","recette","71400.00",null,"20000.00",null,"0.00","93000.00","12000.00","non spécialisé"],
    [1011,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","421","Centres de loisirs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1189.00",null,"non spécialisé"],
    [1012,"Compte administratif","2021","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","0.00",null,null,null,"0.00","396.00",null,"non spécialisé"],
    [1013,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1328","Autres","64","Crèches et garderies",null,"investissement","réel","recette","49504.86",null,null,null,"0.00","49504.00",null,"non spécialisé"],
    [1014,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","64","Crèches et garderies",null,"fonctionnement","réel","dépense","6341.85",null,null,null,"0.00","6425.00",null,"non spécialisé"],
    [1015,"Compte administratif","2021","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","33956.13",null,null,null,"0.00","41215.00",null,"non spécialisé"],
    [1016,"Compte administratif","2021","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","10963.89",null,null,null,"0.00","10976.00",null,"non spécialisé"],
    [1017,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","112","Police municipale",null,"fonctionnement","réel","dépense","722327.49",null,null,null,"0.00","722328.00",null,"non spécialisé"],
    [1018,"Compte administratif","2021","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","8375.93",null,null,null,"0.00","8379.00",null,"non spécialisé"],
    [1019,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","4500.00",null,null,null,"0.00","4500.00",null,"non spécialisé"],
    [1020,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","40","Services communs",null,"fonctionnement","réel","dépense","5985.56",null,null,null,"0.00","6122.00",null,"non spécialisé"],
    [1021,"Compte administratif","2021","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","558.38",null,null,null,"0.00","564.00",null,"non spécialisé"],
    [1022,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","322","Musées",null,"fonctionnement","réel","dépense","35480.51",null,null,null,"0.00","35509.00",null,"non spécialisé"],
    [1023,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","168389.40",null,null,null,"0.00","187656.00",null,"non spécialisé"],
    [1024,"Compte administratif","2021","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","5645.37",null,null,null,"0.00","5661.00",null,"non spécialisé"],
    [1025,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","820","Services communs",null,"fonctionnement","réel","dépense","25.00",null,null,null,"0.00","25.00",null,"non spécialisé"],
    [1026,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1328","Autres","93","Aides à l'énergie, aux industries manufacturières et au bâtiment et travaux publics",null,"investissement","réel","recette","15525.00",null,null,null,"0.00","15525.00",null,"non spécialisé"],
    [1027,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","813","Propreté urbaine",null,"fonctionnement","réel","dépense","5318.85",null,null,null,"0.00","5347.00",null,"non spécialisé"],
    [1028,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","900.00",null,"non spécialisé"],
    [1029,"Compte administratif","2021","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","850.71",null,null,null,"0.00","854.00",null,"non spécialisé"],
    [1030,"Compte administratif","2021","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","826.50",null,null,null,"0.00","827.00",null,"non spécialisé"],
    [1031,"Compte administratif","2021","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","251.59",null,null,null,"0.00","2500.00",null,"non spécialisé"],
    [1032,"Compte administratif","2021","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","16687.18",null,null,null,"0.00","16688.00",null,"non spécialisé"],
    [1033,"Compte administratif","2021","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","40054.50",null,null,null,"0.00","40055.00",null,"non spécialisé"],
    [1034,"Compte administratif","2021","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"],
    [1035,"Compte administratif","2021","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","2469.19",null,null,null,"0.00","2470.00",null,"non spécialisé"],
    [1036,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","165","Dépôts et cautionnements reçus","01","Opérations non ventilables",null,"investissement","réel","recette","304.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1037,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","830","Services communs",null,"fonctionnement","réel","dépense","25.00",null,null,null,"0.00","793.00",null,"non spécialisé"],
    [1038,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","7373.82",null,null,null,"0.00","7381.00",null,"non spécialisé"],
    [1039,"Compte administratif","2021","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","396.00",null,"non spécialisé"],
    [1040,"Compte administratif","2021","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","2380.48",null,null,null,"0.00","3400.00",null,"non spécialisé"],
    [1041,"Compte administratif","2021","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","1752.86",null,null,null,"0.00","1755.00",null,"non spécialisé"],
    [1042,"Compte administratif","2021","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","307.07",null,null,null,"0.00","310.00",null,"non spécialisé"],
    [1043,"Compte administratif","2021","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","11554.07",null,null,null,"0.00","19260.00",null,"non spécialisé"],
    [1044,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","820","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [1045,"Compte administratif","2021","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","21315.27",null,null,null,"0.00","21326.00",null,"non spécialisé"],
    [1046,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","023","Information, communication, publicité",null,"investissement","réel","dépense","8883.76",null,"643.99",null,"0.00","9143.99",null,"non spécialisé"],
    [1047,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","106731.16",null,null,null,"0.00","106748.00",null,"non spécialisé"],
    [1048,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","212","Ecoles primaires",null,"fonctionnement","réel","dépense","61664.31",null,null,null,"0.00","64000.00",null,"non spécialisé"],
    [1049,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","2525.00",null,null,null,"0.00","7580.00",null,"non spécialisé"],
    [1050,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","63096.77",null,null,null,"0.00","68928.00",null,"non spécialisé"],
    [1051,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","020","Administration générale de la collectivité",null,"investissement","réel","dépense","151537.11",null,"138153.56",null,"0.00","166237.56",null,"non spécialisé"],
    [1052,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","30","Services communs",null,"fonctionnement","réel","dépense","1804.32",null,null,null,"0.00","1869.00",null,"non spécialisé"],
    [1053,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","112","Police municipale",null,"investissement","réel","dépense","41265.69",null,"7068.00",null,"0.00","106268.00","65001.44","non spécialisé"],
    [1054,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","830","Services communs",null,"fonctionnement","réel","dépense","21980.33",null,null,null,"0.00","21990.00",null,"non spécialisé"],
    [1055,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","91","Foires et marchés",null,"fonctionnement","réel","dépense","10231.46",null,null,null,"0.00","10249.00",null,"non spécialisé"],
    [1056,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","025","Aides aux associations (non classées ailleurs)",null,"investissement","réel","dépense","4402.51",null,null,null,"0.00","16742.00","11338.98","non spécialisé"],
    [1057,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2051","Concessions et droits similaires","110","Services communs",null,"investissement","réel","dépense","0.00",null,"10000.00",null,"0.00","10000.00","10000.00","non spécialisé"],
    [1058,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2111","Terrains nus","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","332067.53",null,"381900.91",null,"0.00","871237.91","379989.76","non spécialisé"],
    [1059,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","212","Ecoles primaires",null,"investissement","réel","dépense","11497.88",null,"1332.70",null,"0.00","14856.70","3358.63","non spécialisé"],
    [1060,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","249.14",null,null,null,"0.00","250.00",null,"non spécialisé"],
    [1061,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","307.86",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [1062,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","211","Ecoles maternelles",null,"investissement","réel","dépense","9462.88",null,"80.80",null,"0.00","9938.80","475.18","non spécialisé"],
    [1063,"Compte administratif","2021","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","11996.54",null,null,null,"0.00","12014.00",null,"non spécialisé"],
    [1064,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","112","Police municipale",null,"fonctionnement","réel","dépense","3749.78",null,null,null,"0.00","7215.00",null,"non spécialisé"],
    [1065,"Compte administratif","2021","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","281.14",null,null,null,"0.00","285.00",null,"non spécialisé"],
    [1066,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64138","Autres indemnités","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","37659.87",null,null,null,"0.00","45000.00",null,"non spécialisé"],
    [1067,"Compte administratif","2021","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"],
    [1068,"Compte administratif","2021","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","28655.97",null,null,null,"0.00","28686.00",null,"non spécialisé"],
    [1069,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","251","Hébergement et restauration scolaire",null,"investissement","réel","dépense","29840.82",null,"15611.00",null,"0.00","61771.00","31915.62","non spécialisé"],
    [1070,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","213","Classes regroupées",null,"investissement","réel","dépense","31878.71",null,"2005.44",null,"0.00","39105.44","5904.05","non spécialisé"],
    [1071,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6251","Voyages et déplacements","40","Services communs",null,"fonctionnement","réel","dépense","122.67",null,null,null,"0.00","125.00",null,"non spécialisé"],
    [1072,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6251","Voyages et déplacements","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","54.23",null,null,null,"0.00","55.00",null,"non spécialisé"],
    [1073,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6251","Voyages et déplacements","213","Classes regroupées",null,"fonctionnement","réel","dépense","573.58",null,null,null,"0.00","1027.00",null,"non spécialisé"],
    [1074,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6251","Voyages et déplacements","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","19.78",null,null,null,"0.00","20.00",null,"non spécialisé"],
    [1075,"Compte administratif","2021","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","2767.71",null,null,null,"0.00","2774.00",null,"non spécialisé"],
    [1076,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","421","Centres de loisirs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","26.00",null,"non spécialisé"],
    [1077,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7364","Prélèvement sur les produits des jeux","01","Opérations non ventilables",null,"fonctionnement","réel","recette","703924.00",null,null,null,"0.00","940000.00",null,"non spécialisé"],
    [1078,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","82643.85",null,null,null,"0.00","86480.00",null,"non spécialisé"],
    [1079,"Compte administratif","2021","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","7888.62",null,null,null,"0.00","7900.00",null,"non spécialisé"],
    [1080,"Compte administratif","2021","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","308.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1081,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6251","Voyages et déplacements","20","Services communs",null,"fonctionnement","réel","dépense","184.73",null,null,null,"0.00","185.00",null,"non spécialisé"],
    [1082,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","56122.24",null,null,null,"0.00","58091.00",null,"non spécialisé"],
    [1083,"Compte administratif","2021","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","923.42",null,null,null,"0.00","926.00",null,"non spécialisé"],
    [1084,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6251","Voyages et déplacements","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","234.61",null,null,null,"0.00","280.00",null,"non spécialisé"],
    [1085,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","259.80",null,null,null,"0.00","290.00",null,"non spécialisé"],
    [1086,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","415","Manifestations sportives",null,"fonctionnement","réel","dépense","7.77",null,null,null,"0.00","78.00",null,"non spécialisé"],
    [1087,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","021","Assemblée locale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","181.00",null,"non spécialisé"],
    [1088,"Compte administratif","2021","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","6091.73",null,null,null,"0.00","6116.00",null,"non spécialisé"],
    [1089,"Compte administratif","2021","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","6129082.27",null,null,null,"0.00","4050000.00",null,"non spécialisé"],
    [1090,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","314","Cinémas et autres salles de spectacles",null,"investissement","réel","dépense","92028.33",null,"71139.00",null,"0.00","141139.00","49110.67","non spécialisé"],
    [1091,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7368","Taxes locales sur la publicité extérieure","01","Opérations non ventilables",null,"fonctionnement","réel","recette","877913.71",null,null,null,"0.00","800000.00",null,"non spécialisé"],
    [1092,"Compte administratif","2021","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","3136.40",null,null,null,"0.00","3145.00",null,"non spécialisé"],
    [1093,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","411","Salles de sport, gymnases",null,"investissement","réel","dépense","56967.49",null,"16547.40",null,"0.00","97772.40","40729.39","non spécialisé"],
    [1094,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74123","Dotation de solidarité urbaine","01","Opérations non ventilables",null,"fonctionnement","réel","recette","9239294.00",null,null,null,"0.00","9239294.00",null,"non spécialisé"],
    [1095,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","6718","Autres charges exceptionnelles sur opérations de gestion","322","Musées",null,"fonctionnement","réel","dépense","423.62",null,null,null,"0.00","520.00",null,"non spécialisé"],
    [1096,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7411","Dotation forfaitaire","01","Opérations non ventilables",null,"fonctionnement","réel","recette","19853394.00",null,null,null,"0.00","19853394.00",null,"non spécialisé"],
    [1097,"Compte administratif","2021","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","1408.78",null,null,null,"0.00","2200.00",null,"non spécialisé"],
    [1098,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","40","Services communs",null,"investissement","réel","dépense","3668.28",null,null,null,"0.00","10241.00","6571.56","non spécialisé"],
    [1099,"Compte administratif","2021","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","4653.17",null,null,null,"0.00","4657.00",null,"non spécialisé"],
    [1100,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6067","Fournitures scolaires","212","Ecoles primaires",null,"fonctionnement","réel","dépense","213163.02",null,null,null,"0.00","241237.00",null,"non spécialisé"],
    [1101,"Compte administratif","2021","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","459.11",null,null,null,"0.00","464.00",null,"non spécialisé"],
    [1102,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","321","Bibliothèques et médiathèques",null,"investissement","réel","dépense","231788.81",null,"5291.48",null,"0.00","290343.48","57365.66","non spécialisé"],
    [1103,"Compte administratif","2021","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","310.29",null,null,null,"0.00","314.00",null,"non spécialisé"],
    [1104,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6067","Fournitures scolaires","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","51837.41",null,null,null,"0.00","57462.00",null,"non spécialisé"],
    [1105,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","745","Dotation spéciale au titre des instituteurs","01","Opérations non ventilables",null,"fonctionnement","réel","recette","5616.00",null,null,null,"0.00","5616.00",null,"non spécialisé"],
    [1106,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","744","FCTVA","01","Opérations non ventilables",null,"fonctionnement","réel","recette","30566.57",null,null,null,"0.00","20000.00",null,"non spécialisé"],
    [1107,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7413","D.G.F. des permanents syndicaux","01","Opérations non ventilables",null,"fonctionnement","réel","recette","45768.00",null,null,null,"0.00","48000.00",null,"non spécialisé"],
    [1108,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","412","Stades",null,"investissement","réel","dépense","13102.56",null,"11640.00",null,"0.00","67565.00","54462.00","non spécialisé"],
    [1109,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74127","Dotation nationale de péréquation","01","Opérations non ventilables",null,"fonctionnement","réel","recette","1484322.00",null,null,null,"0.00","1484322.00",null,"non spécialisé"],
    [1110,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","322","Musées",null,"investissement","réel","recette","0.00",null,null,null,"0.00","28000.00","28000.00","non spécialisé"],
    [1111,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","93","Aides à l'énergie, aux industries manufacturières et au bâtiment et travaux publics",null,"investissement","réel","recette","14527.50",null,null,null,"0.00","14527.00",null,"non spécialisé"],
    [1112,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","212","Ecoles primaires",null,"fonctionnement","réel","dépense","3306.71",null,null,null,"0.00","3312.00",null,"non spécialisé"],
    [1113,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","1963.62",null,null,null,"0.00","1977.00",null,"non spécialisé"],
    [1114,"Compte administratif","2021","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","5198.66",null,null,null,"0.00","5217.00",null,"non spécialisé"],
    [1115,"Compte administratif","2021","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","3884.72",null,null,null,"0.00","4010.00",null,"non spécialisé"],
    [1116,"Compte administratif","2021","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","83572.50",null,null,null,"0.00","122078.00",null,"non spécialisé"],
    [1117,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","322","Musées",null,"fonctionnement","réel","dépense","20658.87",null,null,null,"0.00","29603.00",null,"non spécialisé"],
    [1118,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","213","Classes regroupées",null,"fonctionnement","réel","dépense","425.00",null,null,null,"0.00","426.00",null,"non spécialisé"],
    [1119,"Compte administratif","2021","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","106112.16",null,null,null,"0.00","168554.00",null,"non spécialisé"],
    [1120,"Compte administratif","2021","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","30732.77",null,null,null,"0.00","31920.00",null,"non spécialisé"],
    [1121,"Compte administratif","2021","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","150927.65",null,null,null,"0.00","150965.00",null,"non spécialisé"],
    [1122,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","251","Hébergement et restauration scolaire",null,"investissement","réel","dépense","7112.00",null,"389.26",null,"0.00","11798.26","4685.93","non spécialisé"],
    [1123,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","213","Classes regroupées",null,"investissement","réel","dépense","47455.33",null,"11414.98",null,"0.00","121648.98","70113.06","non spécialisé"],
    [1124,"Compte administratif","2021","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","329.15",null,null,null,"0.00","1586.00",null,"non spécialisé"],
    [1125,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","313","Théâtres",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1057.00",null,"non spécialisé"],
    [1126,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","13251","GFP de rattachement","322","Musées",null,"investissement","réel","recette","14500.00",null,null,null,"0.00","14500.00",null,"non spécialisé"],
    [1127,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","323","Archives",null,"fonctionnement","réel","dépense","25.00",null,null,null,"0.00","661.00",null,"non spécialisé"],
    [1128,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","212","Ecoles primaires",null,"fonctionnement","réel","dépense","169.54",null,null,null,"0.00","375.00",null,"non spécialisé"],
    [1129,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","312","Arts plastiques et autres activités artistiques",null,"investissement","réel","dépense","2080.51",null,"2080.51",null,"0.00","2080.51",null,"non spécialisé"],
    [1130,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","40","Services communs",null,"fonctionnement","réel","dépense","4033.99",null,null,null,"0.00","4299.00",null,"non spécialisé"],
    [1131,"Compte administratif","2021","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","13345.37",null,null,null,"0.00","13349.00",null,"non spécialisé"],
    [1132,"Compte administratif","2021","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","2129.75",null,null,null,"0.00","2130.00",null,"non spécialisé"],
    [1133,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","421","Centres de loisirs",null,"fonctionnement","réel","dépense","51052.70",null,null,null,"0.00","51066.00",null,"non spécialisé"],
    [1134,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","322","Musées",null,"fonctionnement","réel","dépense","10018.29",null,null,null,"0.00","16652.00",null,"non spécialisé"],
    [1135,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","415","Manifestations sportives",null,"fonctionnement","réel","dépense","1554.58",null,null,null,"0.00","15226.00",null,"non spécialisé"],
    [1136,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","2317.29",null,null,null,"0.00","2321.00",null,"non spécialisé"],
    [1137,"Compte administratif","2021","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","59184.75",null,null,null,"0.00","59896.00",null,"non spécialisé"],
    [1138,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","9513.48",null,null,null,"0.00","9514.00",null,"non spécialisé"],
    [1139,"Compte administratif","2021","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","744189.61",null,null,null,"0.00","766875.00",null,"non spécialisé"],
    [1140,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","8660.51",null,null,null,"0.00","8663.00",null,"non spécialisé"],
    [1141,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","546478.53",null,null,null,"0.00","546480.00",null,"non spécialisé"],
    [1142,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","322","Musées",null,"investissement","réel","dépense","73346.36",null,"20284.40",null,"0.00","229039.40","155692.27","non spécialisé"],
    [1143,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","72","Aide au secteur locatif",null,"investissement","réel","dépense","2000.00",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [1144,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","1036.17",null,null,null,"0.00","1130.00",null,"non spécialisé"],
    [1145,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","322","Musées",null,"fonctionnement","réel","dépense","112312.42",null,null,null,"0.00","112314.00",null,"non spécialisé"],
    [1146,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","321","Bibliothèques et médiathèques",null,"investissement","réel","dépense","25725.32",null,"19130.88",null,"0.00","43994.88","18269.02","non spécialisé"],
    [1147,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","510","Services communs",null,"fonctionnement","réel","dépense","143869.04",null,null,null,"0.00","143883.00",null,"non spécialisé"],
    [1148,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","33","Action culturelle",null,"fonctionnement","réel","dépense","25.00",null,null,null,"0.00","396.00",null,"non spécialisé"],
    [1149,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1326","Autres établissements publics locaux","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","11594.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1150,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","413","Piscines",null,"fonctionnement","réel","dépense","205.62",null,null,null,"0.00","211.00",null,"non spécialisé"],
    [1151,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","64","Crèches et garderies",null,"fonctionnement","réel","dépense","1621915.02",null,null,null,"0.00","1622072.00",null,"non spécialisé"],
    [1152,"Compte administratif","2021","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","745.76",null,null,null,"0.00","780.00",null,"non spécialisé"],
    [1153,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","64","Crèches et garderies",null,"investissement","réel","dépense","40706.43",null,"14580.24",null,"0.00","43420.24","2428.78","non spécialisé"],
    [1154,"Compte administratif","2021","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","77754.30",null,null,null,"0.00","79636.00",null,"non spécialisé"],
    [1155,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","813","Propreté urbaine",null,"fonctionnement","réel","dépense","509448.49",null,null,null,"0.00","509513.00",null,"non spécialisé"],
    [1156,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","3102.00",null,"non spécialisé"],
    [1157,"Compte administratif","2021","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","4783.03",null,null,null,"0.00","7597.00",null,"non spécialisé"],
    [1158,"Compte administratif","2021","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","71333.23",null,null,null,"0.00","73124.00",null,"non spécialisé"],
    [1159,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","1920000.00",null,null,null,"0.00","1920000.00",null,"non spécialisé"],
    [1160,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","7907.81",null,null,null,"0.00","7908.00",null,"non spécialisé"],
    [1161,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","40","Services communs",null,"fonctionnement","réel","dépense","1006.50",null,null,null,"0.00","2907.00",null,"non spécialisé"],
    [1162,"Compte administratif","2021","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","7730.68",null,null,null,"0.00","7731.00",null,"non spécialisé"],
    [1163,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2188","Autres immobilisations corporelles","01","Opérations non ventilables",null,"investissement","ordre","dépense","19222.00",null,null,null,"0.00","19222.00",null,"non spécialisé"],
    [1164,"Compte administratif","2021","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","0.00",null,null,null,"0.00","925.00",null,"non spécialisé"],
    [1165,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","411","Salles de sport, gymnases",null,"investissement","réel","recette","112250.00",null,null,null,"0.00","112250.00",null,"non spécialisé"],
    [1166,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","412","Stades",null,"investissement","réel","recette","22989.82",null,null,null,"0.00","31740.00","8750.00","non spécialisé"],
    [1167,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","211","Ecoles maternelles",null,"fonctionnement","réel","recette","444609.00",null,null,null,"0.00","449000.00",null,"non spécialisé"],
    [1168,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","311","Expression musicale, lyrique et chorégraphique",null,"investissement","réel","recette","45925.46",null,null,null,"0.00","45925.00",null,"non spécialisé"],
    [1169,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","314","Cinémas et autres salles de spectacles",null,"investissement","réel","recette","139510.20",null,null,null,"0.00","150000.00",null,"non spécialisé"],
    [1170,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","322","Musées",null,"investissement","réel","recette","118530.50",null,"46392.00",null,"0.00","160918.00","40287.00","non spécialisé"],
    [1171,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","657364","A caractère industriel et commercial","30","Services communs",null,"fonctionnement","réel","dépense","2603.00",null,null,null,"0.00","2603.00",null,"non spécialisé"],
    [1172,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","324","Entretien du patrimoine culturel",null,"investissement","réel","recette","89167.00",null,null,null,"0.00","89167.00",null,"non spécialisé"],
    [1173,"Compte administratif","2021","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","532400.00",null,null,null,"0.00","532400.00",null,"non spécialisé"],
    [1174,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","95","Aides au tourisme",null,"investissement","réel","recette","67600.00",null,null,null,"0.00","67600.00",null,"non spécialisé"],
    [1175,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","30","Services communs",null,"fonctionnement","réel","recette","70000.00",null,null,null,"0.00","45000.00",null,"non spécialisé"],
    [1176,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","413","Piscines",null,"investissement","réel","recette","991785.59",null,null,null,"0.00","1000000.00",null,"non spécialisé"],
    [1177,"Compte administratif","2021","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","8254.82",null,null,null,"0.00","9477.00",null,"non spécialisé"],
    [1178,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","7992.00",null,null,null,"0.00","7992.00",null,"non spécialisé"],
    [1179,"Compte administratif","2021","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","104974.36",null,null,null,"0.00","105263.00",null,"non spécialisé"],
    [1180,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","recette","14595.00",null,null,null,"0.00","14595.00",null,"non spécialisé"],
    [1181,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","recette","3000.00",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [1182,"Compte administratif","2021","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","18868.98",null,null,null,"0.00","19000.00",null,"non spécialisé"],
    [1183,"Compte administratif","2021","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","1064443.16",null,null,null,"0.00","1064000.00",null,"non spécialisé"],
    [1184,"Compte administratif","2021","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","50432.54",null,null,null,"0.00","100122.00",null,"non spécialisé"],
    [1185,"Compte administratif","2021","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","11100.00",null,"non spécialisé"],
    [1186,"Compte administratif","2021","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","338154.50",null,null,null,"0.00","338370.00",null,"non spécialisé"],
    [1187,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","recette","22500.00",null,null,null,"0.00","22500.00",null,"non spécialisé"],
    [1188,"Compte administratif","2021","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","23455.39",null,null,null,"0.00","24000.00",null,"non spécialisé"],
    [1189,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","322","Musées",null,"fonctionnement","réel","recette","53300.00",null,null,null,"0.00","53448.00",null,"non spécialisé"],
    [1190,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","020","Administration générale de la collectivité",null,"investissement","réel","recette","35786.00",null,null,null,"0.00","35786.00",null,"non spécialisé"],
    [1191,"Compte administratif","2021","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","74396.67",null,null,null,"0.00","74892.00",null,"non spécialisé"],
    [1192,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","23","Enseignement supérieur",null,"investissement","réel","recette","77017.00",null,null,null,"0.00","77017.00",null,"non spécialisé"],
    [1193,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","311","Expression musicale, lyrique et chorégraphique",null,"investissement","réel","recette","42514.00",null,null,null,"0.00","42514.00",null,"non spécialisé"],
    [1194,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28152","Installations de voirie","01","Opérations non ventilables",null,"investissement","ordre","recette","3936.00",null,null,null,"0.00","4000.00",null,"non spécialisé"],
    [1195,"Compte administratif","2021","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","134716.20",null,null,null,"0.00","140185.00",null,"non spécialisé"],
    [1196,"Compte administratif","2021","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","0.00",null,null,null,"0.00","450.00",null,"non spécialisé"],
    [1197,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","422","Autres activités pour les jeunes",null,"investissement","réel","recette","161123.00",null,null,null,"0.00","161123.00",null,"non spécialisé"],
    [1198,"Compte administratif","2021","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","22612.07",null,null,null,"0.00","23000.00",null,"non spécialisé"],
    [1199,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","510","Services communs",null,"fonctionnement","réel","recette","163660.00",null,null,null,"0.00","174607.00",null,"non spécialisé"],
    [1200,"Compte administratif","2021","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","102454.35",null,null,null,"0.00","105300.00",null,"non spécialisé"],
    [1201,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","15000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1202,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","281538","Autres réseaux","01","Opérations non ventilables",null,"investissement","ordre","recette","27965.00",null,null,null,"0.00","28000.00",null,"non spécialisé"],
    [1203,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","324","Entretien du patrimoine culturel",null,"investissement","réel","recette","74221.00",null,null,null,"0.00","126104.00","51883.00","non spécialisé"],
    [1204,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","413","Piscines",null,"investissement","réel","recette","300000.00",null,null,null,"0.00","300000.00",null,"non spécialisé"],
    [1205,"Compte administratif","2021","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","396953.03",null,null,null,"0.00","397000.00",null,"non spécialisé"],
    [1206,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","510","Services communs",null,"investissement","réel","dépense","16445.78",null,null,null,"0.00","17706.00",null,"non spécialisé"],
    [1207,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","6363.67",null,"5816.00",null,"0.00","30614.00","24250.33","non spécialisé"],
    [1208,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","673","Titres annulés (sur exercices antérieurs)","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","3773.58",null,null,null,"0.00","20000.00",null,"non spécialisé"],
    [1209,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","414","Autres équipements sportifs ou de loisir",null,"investissement","réel","dépense","2237.32",null,null,null,"0.00","3030.00","771.12","non spécialisé"],
    [1210,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","673","Titres annulés (sur exercices antérieurs)","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","130189.89",null,null,null,"0.00","153570.00",null,"non spécialisé"],
    [1211,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","413","Piscines",null,"investissement","réel","dépense","39540.80",null,"32190.30",null,"0.00","46902.30","7087.82","non spécialisé"],
    [1212,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7461","DGD","510","Services communs",null,"fonctionnement","réel","recette","1121882.00",null,null,null,"0.00","1121882.00",null,"non spécialisé"],
    [1213,"Compte administratif","2021","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","1.09",null,null,null,"0.00","2.00",null,"non spécialisé"],
    [1214,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","9295.24",null,null,null,"0.00","9300.00",null,"non spécialisé"],
    [1215,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","678","Autres charges exceptionnelles","322","Musées",null,"fonctionnement","réel","dépense","7508.35",null,null,null,"0.00","7510.00",null,"non spécialisé"],
    [1216,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","813","Propreté urbaine",null,"investissement","réel","dépense","22060.02",null,"3255.90",null,"0.00","126555.90","53479.60","non spécialisé"],
    [1217,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","678","Autres charges exceptionnelles","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","1637.50",null,null,null,"0.00","8000.00",null,"non spécialisé"],
    [1218,"Compte administratif","2021","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","31995.44",null,null,null,"0.00","32059.00",null,"non spécialisé"],
    [1219,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","64","Crèches et garderies",null,"investissement","réel","dépense","33959.09",null,"92855.46",null,"0.00","114855.46","53853.26","non spécialisé"],
    [1220,"Compte administratif","2021","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","14118350.68",null,null,null,"0.00","14201500.00",null,"non spécialisé"],
    [1221,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","678","Autres charges exceptionnelles","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","13100.98",null,null,null,"0.00","110000.00",null,"non spécialisé"],
    [1222,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","322","Musées",null,"fonctionnement","réel","dépense","23385.69",null,null,null,"0.00","23386.00",null,"non spécialisé"],
    [1223,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","8488.03",null,null,null,"0.00","8490.00",null,"non spécialisé"],
    [1224,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","832","Actions spécifiques de lutte contre la pollution",null,"investissement","réel","dépense","7585.34",null,null,null,"0.00","7935.00",null,"non spécialisé"],
    [1225,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","830","Services communs",null,"investissement","réel","dépense","13352.38",null,"3820.80",null,"0.00","94158.80","13305.60","non spécialisé"],
    [1226,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","0.00",null,"7370.34",null,"0.00","19871.34",null,"non spécialisé"],
    [1227,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","413","Piscines",null,"fonctionnement","réel","dépense","2564.35",null,null,null,"0.00","2565.00",null,"non spécialisé"],
    [1228,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","64","Crèches et garderies",null,"fonctionnement","réel","dépense","37637.43",null,null,null,"0.00","37669.00",null,"non spécialisé"],
    [1229,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65548","Autres contributions","91","Foires et marchés",null,"fonctionnement","réel","dépense","40932.21",null,null,null,"0.00","40950.00",null,"non spécialisé"],
    [1230,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","014","Atténuations de produits","703894","Reversements sur forfait de post-stationnement","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","2335.20",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [1231,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6417","Rémunérations des apprentis","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","98593.97",null,null,null,"0.00","98820.00",null,"non spécialisé"],
    [1232,"Compte administratif","2021","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","644068.42",null,null,null,"0.00","644071.00",null,"non spécialisé"],
    [1233,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","014","Atténuations de produits","7398","Reversements, restitutions et prélèvements divers","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","53877.00",null,null,null,"0.00","56877.00",null,"non spécialisé"],
    [1234,"Compte administratif","2021","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","80271.22",null,null,null,"0.00","80272.00",null,"non spécialisé"],
    [1235,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","022","Administration générale de l'état",null,"fonctionnement","réel","recette","64757.76",null,null,null,"0.00","65600.00",null,"non spécialisé"],
    [1236,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","14890.00",null,null,null,"0.00","76080.00",null,"non spécialisé"],
    [1237,"Compte administratif","2021","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","18595.99",null,null,null,"0.00","18607.00",null,"non spécialisé"],
    [1238,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","014","Atténuations de produits","739211","Attributions de compensation","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","13006968.55",null,null,null,"0.00","13006969.00",null,"non spécialisé"],
    [1239,"Compte administratif","2021","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","148944.82",null,null,null,"0.00","148950.00",null,"non spécialisé"],
    [1240,"Compte administratif","2021","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","114727.00",null,null,null,"0.00","114727.00",null,"non spécialisé"],
    [1241,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","823","Espaces verts urbains",null,"investissement","réel","recette","32497.49",null,null,null,"0.00","33956.00",null,"non spécialisé"],
    [1242,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","65847.78",null,null,null,"0.00","74637.00",null,"non spécialisé"],
    [1243,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","020","Administration générale de la collectivité",null,"investissement","réel","recette","232836.96",null,"70748.96",null,"0.00","232836.96",null,"non spécialisé"],
    [1244,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","110","Services communs",null,"investissement","réel","recette","52274.00",null,null,null,"0.00","52274.00",null,"non spécialisé"],
    [1245,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","213","Classes regroupées",null,"investissement","réel","recette","503249.40",null,null,null,"0.00","614127.00","110877.00","non spécialisé"],
    [1246,"Compte administratif","2021","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","150000.00",null,"150000.00",null,"0.00","150000.00",null,"non spécialisé"],
    [1247,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","23","Enseignement supérieur",null,"investissement","réel","recette","559471.44",null,"77621.44",null,"0.00","577621.44",null,"non spécialisé"],
    [1248,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","311","Expression musicale, lyrique et chorégraphique",null,"investissement","réel","recette","27815.05",null,null,null,"0.00","27815.00",null,"non spécialisé"],
    [1249,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","314","Cinémas et autres salles de spectacles",null,"investissement","réel","recette","190724.92",null,null,null,"0.00","209000.00",null,"non spécialisé"],
    [1250,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","322","Musées",null,"investissement","réel","recette","222363.00",null,"1000.00",null,"0.00","219363.00",null,"non spécialisé"],
    [1251,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","324","Entretien du patrimoine culturel",null,"investissement","réel","recette","216811.79",null,null,null,"0.00","516140.00","316233.00","non spécialisé"],
    [1252,"Compte administratif","2021","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","21120.00",null,null,null,"0.00","21500.00",null,"non spécialisé"],
    [1253,"Compte administratif","2021","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","8400.00",null,"non spécialisé"],
    [1254,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28031","Frais d'études","01","Opérations non ventilables",null,"investissement","ordre","recette","39258.84",null,null,null,"0.00","39300.00",null,"non spécialisé"],
    [1255,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","422","Autres activités pour les jeunes",null,"investissement","réel","recette","30000.00",null,null,null,"0.00","30000.00",null,"non spécialisé"],
    [1256,"Compte administratif","2021","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"],
    [1257,"Compte administratif","2021","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"],
    [1258,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804122","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","62000.02",null,null,null,"0.00","62500.00",null,"non spécialisé"],
    [1259,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804112","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","714388.05",null,null,null,"0.00","715000.00",null,"non spécialisé"],
    [1260,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28041512","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","1836381.00",null,null,null,"0.00","1836500.00",null,"non spécialisé"],
    [1261,"Compte administratif","2021","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","856559.80",null,null,null,"0.00","857000.00",null,"non spécialisé"],
    [1262,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","822","Voirie communale et routes",null,"investissement","réel","recette","64133.61",null,null,null,"0.00","64134.00",null,"non spécialisé"],
    [1263,"Compte administratif","2021","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","15597.00",null,null,null,"0.00","16000.00",null,"non spécialisé"],
    [1264,"Compte administratif","2021","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"],
    [1265,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28041582","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","3458.00",null,null,null,"0.00","3700.00",null,"non spécialisé"],
    [1266,"Compte administratif","2021","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"],
    [1267,"Compte administratif","2021","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","66294.00",null,null,null,"0.00","66500.00",null,"non spécialisé"],
    [1268,"Compte administratif","2021","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","71.40",null,null,null,"0.00","5748.00",null,"non spécialisé"],
    [1269,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","309.07",null,null,null,"0.00","310.00",null,"non spécialisé"],
    [1270,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","6711","Intérêts moratoires et pénalités sur marchés","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","54987.33",null,null,null,"0.00","60000.00",null,"non spécialisé"],
    [1271,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","413","Piscines",null,"fonctionnement","réel","dépense","34561.91",null,null,null,"0.00","34578.00",null,"non spécialisé"],
    [1272,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7336","Droits de place","91","Foires et marchés",null,"fonctionnement","réel","recette","437879.98",null,null,null,"0.00","419000.00",null,"non spécialisé"],
    [1273,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","210.00",null,null,null,"0.00","1350.00",null,"non spécialisé"],
    [1274,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1348","Autres","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","61093.00",null,null,null,"0.00","6980.00",null,"non spécialisé"],
    [1275,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","412","Stades",null,"fonctionnement","réel","dépense","95.63",null,null,null,"0.00","96.00",null,"non spécialisé"],
    [1276,"Compte administratif","2021","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","397071.33",null,null,null,"0.00","406911.00",null,"non spécialisé"],
    [1277,"Compte administratif","2021","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"],
    [1278,"Compte administratif","2021","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","4529.10",null,null,null,"0.00","6200.00",null,"non spécialisé"],
    [1279,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","10","Dotations, fonds divers et réserves","1068","Excédents de fonctionnement capitalisés","01","Opérations non ventilables",null,"investissement","réel","recette","21405629.37",null,null,null,"0.00","21405629.37",null,"non spécialisé"],
    [1280,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","6212.82",null,null,null,"0.00","6213.00",null,"non spécialisé"],
    [1281,"Compte administratif","2021","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,null,null,"0.00","1578228.00",null,"non spécialisé"],
    [1282,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","4332.60",null,null,null,"0.00","4370.00",null,"non spécialisé"],
    [1283,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7351","Taxe sur la consommation finale d'électricité","01","Opérations non ventilables",null,"fonctionnement","réel","recette","1884967.26",null,null,null,"0.00","1950000.00",null,"non spécialisé"],
    [1284,"Compte administratif","2021","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"],
    [1285,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7343","Taxes sur les pylônes électriques","01","Opérations non ventilables",null,"fonctionnement","réel","recette","20808.00",null,null,null,"0.00","20344.00",null,"non spécialisé"],
    [1286,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","322","Musées",null,"fonctionnement","réel","dépense","1159.77",null,null,null,"0.00","1160.00",null,"non spécialisé"],
    [1287,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","2625.00",null,null,null,"0.00","2700.00",null,"non spécialisé"],
    [1288,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","6714","Bourses et prix","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","499.18",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [1289,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7342","Versement mobilité","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","16676.75",null,null,null,"0.00","9000.00",null,"non spécialisé"],
    [1290,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","6713","Secours et dots","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","80925.01",null,null,null,"0.00","90000.00",null,"non spécialisé"],
    [1291,"Compte administratif","2021","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","227189.81",null,null,null,"0.00","318208.75",null,"non spécialisé"],
    [1292,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","366.00",null,null,null,"0.00","366.00",null,"non spécialisé"],
    [1293,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","4591.68",null,null,null,"0.00","4592.00",null,"non spécialisé"],
    [1294,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","8520.00",null,null,null,"0.00","8520.00",null,"non spécialisé"],
    [1295,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","48784.79",null,null,null,"0.00","49445.00",null,"non spécialisé"],
    [1296,"Compte administratif","2021","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","0.00",null,null,null,"0.00","12490.00",null,"non spécialisé"],
    [1297,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","1641","Emprunts en euros","01","Opérations non ventilables",null,"investissement","réel","recette","15436009.00",null,null,null,"0.00","18975598.00",null,"non spécialisé"],
    [1298,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","213","Classes regroupées",null,"fonctionnement","réel","dépense","68.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [1299,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","547.20",null,null,null,"0.00","556.00",null,"non spécialisé"],
    [1300,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","122.56",null,null,null,"0.00","123.00",null,"non spécialisé"],
    [1301,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","112","Police municipale",null,"fonctionnement","réel","dépense","918.00",null,null,null,"0.00","4000.00",null,"non spécialisé"],
    [1302,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","322","Musées",null,"fonctionnement","réel","dépense","2004.72",null,null,null,"0.00","2005.00",null,"non spécialisé"],
    [1303,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","322","Musées",null,"fonctionnement","réel","dépense","46208.36",null,null,null,"0.00","46210.00",null,"non spécialisé"],
    [1304,"Compte administratif","2021","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","1674.98",null,null,null,"0.00","1681.00",null,"non spécialisé"],
    [1305,"Compte administratif","2021","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","602.19",null,null,null,"0.00","605.00",null,"non spécialisé"],
    [1306,"Compte administratif","2021","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","500.99",null,null,null,"0.00","515.00",null,"non spécialisé"],
    [1307,"Compte administratif","2021","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","4098.52",null,null,null,"0.00","4104.00",null,"non spécialisé"],
    [1308,"Compte administratif","2021","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","17748.89",null,null,null,"0.00","17798.00",null,"non spécialisé"],
    [1309,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","312","Arts plastiques et autres activités artistiques",null,"fonctionnement","réel","dépense","1093.00",null,null,null,"0.00","1188.00",null,"non spécialisé"],
    [1310,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","321","Bibliothèques et médiathèques",null,"investissement","réel","recette","22469.00",null,null,null,"0.00","14052.00",null,"non spécialisé"],
    [1311,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","813","Propreté urbaine",null,"fonctionnement","réel","dépense","668.24",null,null,null,"0.00","685.00",null,"non spécialisé"],
    [1312,"Compte administratif","2021","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","0.00",null,"34000.00",null,"0.00","5.00",null,"non spécialisé"],
    [1313,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","64","Crèches et garderies",null,"fonctionnement","réel","dépense","2840.02",null,null,null,"0.00","2845.00",null,"non spécialisé"],
    [1314,"Compte administratif","2021","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","926597.15",null,"25277.37",null,"0.00","951028.37","24430.00","non spécialisé"],
    [1315,"Compte administratif","2021","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","3174.14",null,null,null,"0.00","3217.00",null,"non spécialisé"],
    [1316,"Compte administratif","2021","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","1336.48",null,null,null,"0.00","1400.00",null,"non spécialisé"],
    [1317,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","411","Salles de sport, gymnases",null,"investissement","réel","recette","0.00",null,null,null,"0.00","221000.00","221000.00","non spécialisé"],
    [1318,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","2041512","Bâtiments et installations","822","Voirie communale et routes",null,"investissement","réel","dépense","784189.27",null,"645311.78",null,"0.00","1596311.78","812122.00","non spécialisé"],
    [1319,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","91","Foires et marchés",null,"fonctionnement","réel","dépense","1194.48",null,null,null,"0.00","1203.00",null,"non spécialisé"],
    [1320,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","4.95",null,null,null,"0.00","15.00",null,"non spécialisé"],
    [1321,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","830","Services communs",null,"fonctionnement","réel","dépense","2426.67",null,null,null,"0.00","2457.00",null,"non spécialisé"],
    [1322,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","39445.03",null,null,null,"0.00","55577.00",null,"non spécialisé"],
    [1323,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","112","Police municipale",null,"fonctionnement","réel","dépense","17139.60",null,null,null,"0.00","17480.00",null,"non spécialisé"],
    [1324,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","51502.44",null,null,null,"0.00","51514.00",null,"non spécialisé"],
    [1325,"Compte administratif","2021","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","36170.68",null,null,null,"0.00","38166.00",null,"non spécialisé"],
    [1326,"Compte administratif","2021","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","850389.29",null,null,null,"0.00","850400.00",null,"non spécialisé"],
    [1327,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","7467.41",null,null,null,"0.00","7700.00",null,"non spécialisé"],
    [1328,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","2041582","Bâtiments et installations","91","Foires et marchés",null,"investissement","réel","dépense","38662.69",null,null,null,"0.00","38665.00",null,"non spécialisé"],
    [1329,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","2041512","Bâtiments et installations","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","112862.65",null,"58867.75",null,"0.00","212862.75","100000.00","non spécialisé"],
    [1330,"Compte administratif","2021","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,null,null,"0.00","35000.00",null,"non spécialisé"],
    [1331,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","813","Propreté urbaine",null,"fonctionnement","réel","dépense","43187.77",null,null,null,"0.00","43189.00",null,"non spécialisé"],
    [1332,"Compte administratif","2021","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","1236.05",null,null,null,"0.00","4760.00",null,"non spécialisé"],
    [1333,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","883352.47",null,null,null,"0.00","921019.00",null,"non spécialisé"],
    [1334,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [1335,"Compte administratif","2021","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","0.00",null,null,null,"0.00","1850.00",null,"non spécialisé"],
    [1336,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","396.00",null,"non spécialisé"],
    [1337,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","925.00",null,"non spécialisé"],
    [1338,"Compte administratif","2021","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","5957.73",null,null,null,"0.00","10765.00",null,"non spécialisé"],
    [1339,"Compte administratif","2021","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","1149.00",null,null,null,"0.00","1149.00",null,"non spécialisé"],
    [1340,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","400.00",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [1341,"Compte administratif","2021","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","791.70",null,null,null,"0.00","1454.00",null,"non spécialisé"],
    [1342,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","64","Crèches et garderies",null,"fonctionnement","réel","dépense","30770.83",null,null,null,"0.00","31699.00",null,"non spécialisé"],
    [1343,"Compte administratif","2021","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","0.00",null,null,null,"0.00","910.00",null,"non spécialisé"],
    [1344,"Compte administratif","2021","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","0.00",null,null,null,"0.00","34040.00",null,"non spécialisé"],
    [1345,"Compte administratif","2021","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","1897.45",null,null,null,"0.00","32374.00",null,"non spécialisé"],
    [1346,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","20","Services communs",null,"fonctionnement","réel","dépense","880.80",null,null,null,"0.00","2893.00",null,"non spécialisé"],
    [1347,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","204181","Biens mobiliers, matériel et études","510","Services communs",null,"investissement","réel","dépense","500000.00",null,null,null,"0.00","500000.00",null,"non spécialisé"],
    [1348,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","396.00",null,"non spécialisé"],
    [1349,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","112","Police municipale",null,"fonctionnement","réel","dépense","7615.95",null,null,null,"0.00","12952.00",null,"non spécialisé"],
    [1350,"Compte administratif","2021","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","100000.00",null,"50000.00",null,"0.00","100000.00",null,"non spécialisé"],
    [1351,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","280422","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","692567.00",null,null,null,"0.00","759500.00",null,"non spécialisé"],
    [1352,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6065","Livres, disques, cassettes, ... (bibliothèques et médiathèques)","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","151.97",null,null,null,"0.00","170.00",null,"non spécialisé"],
    [1353,"Compte administratif","2021","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","71122.00",null,null,null,"0.00","71500.00",null,"non spécialisé"],
    [1354,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6065","Livres, disques, cassettes, ... (bibliothèques et médiathèques)","322","Musées",null,"fonctionnement","réel","dépense","4419.15",null,null,null,"0.00","4493.00",null,"non spécialisé"],
    [1355,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804182","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","334567.95",null,null,null,"0.00","335000.00",null,"non spécialisé"],
    [1356,"Compte administratif","2021","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","273505.00",null,null,null,"0.00","274000.00",null,"non spécialisé"],
    [1357,"Compte administratif","2021","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","472.58",null,null,null,"0.00","475.00",null,"non spécialisé"],
    [1358,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804172","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","75882.00",null,null,null,"0.00","76000.00",null,"non spécialisé"],
    [1359,"Compte administratif","2021","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","9270.99",null,null,null,"0.00","9271.00",null,"non spécialisé"],
    [1360,"Compte administratif","2021","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","22249.65",null,null,null,"0.00","22251.00",null,"non spécialisé"],
    [1361,"Compte administratif","2021","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","973.84",null,null,null,"0.00","977.00",null,"non spécialisé"],
    [1362,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6065","Livres, disques, cassettes, ... (bibliothèques et médiathèques)","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","59077.60",null,null,null,"0.00","59093.00",null,"non spécialisé"],
    [1363,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804412","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","1674.00",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [1364,"Compte administratif","2021","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","30960.00",null,null,null,"0.00","31000.00",null,"non spécialisé"],
    [1365,"Compte administratif","2021","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","1371.67",null,null,null,"0.00","1372.00",null,"non spécialisé"],
    [1366,"Compte administratif","2021","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","141104.48",null,null,null,"0.00","141500.00",null,"non spécialisé"],
    [1367,"Compte administratif","2021","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","3893000.00",null,"non spécialisé"],
    [1368,"Compte administratif","2021","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"],
    [1369,"Compte administratif","2021","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","11843.70",null,null,null,"0.00","11851.00",null,"non spécialisé"],
    [1370,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6064","Fournitures administratives","213","Classes regroupées",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","435.00",null,"non spécialisé"],
    [1371,"Compte administratif","2021","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","170.59",null,null,null,"0.00","175.00",null,"non spécialisé"],
    [1372,"Compte administratif","2021","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","200.00",null,"non spécialisé"],
    [1373,"Compte administratif","2021","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","3653.75",null,null,null,"0.00","3659.00",null,"non spécialisé"],
    [1374,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6064","Fournitures administratives","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","12766.42",null,null,null,"0.00","12767.00",null,"non spécialisé"],
    [1375,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1311","Etat et établissements nationaux","212","Ecoles primaires",null,"investissement","réel","recette","36000.00",null,null,null,"0.00","30000.00",null,"non spécialisé"],
    [1376,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6064","Fournitures administratives","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","9077.35",null,null,null,"0.00","16800.00",null,"non spécialisé"],
    [1377,"Compte administratif","2021","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","13106.71",null,null,null,"0.00","13120.00",null,"non spécialisé"],
    [1378,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6064","Fournitures administratives","112","Police municipale",null,"fonctionnement","réel","dépense","375.36",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [1379,"Compte administratif","2021","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","6734.59",null,null,null,"0.00","6750.00",null,"non spécialisé"],
    [1380,"Compte administratif","2021","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","5528.44",null,null,null,"0.00","5529.00",null,"non spécialisé"],
    [1381,"Compte administratif","2021","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","16223.83",null,null,null,"0.00","16233.00",null,"non spécialisé"],
    [1382,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","510","Services communs",null,"fonctionnement","réel","dépense","27318.12",null,null,null,"0.00","50300.00",null,"non spécialisé"],
    [1383,"Compte administratif","2021","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","1692.36",null,null,null,"0.00","1695.00",null,"non spécialisé"],
    [1384,"Compte administratif","2021","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","0.00",null,null,null,"0.00","26653.00",null,"non spécialisé"],
    [1385,"Compte administratif","2021","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","10729.09",null,null,null,"0.00","10741.00",null,"non spécialisé"],
    [1386,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","2151.06",null,null,null,"0.00","2152.00",null,"non spécialisé"],
    [1387,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60636","Vêtements de travail","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","261736.24",null,null,null,"0.00","261979.00",null,"non spécialisé"],
    [1388,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","413","Piscines",null,"fonctionnement","réel","dépense","32526.56",null,null,null,"0.00","32527.00",null,"non spécialisé"],
    [1389,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60636","Vêtements de travail","112","Police municipale",null,"fonctionnement","réel","dépense","1160.73",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [1390,"Compte administratif","2021","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","405.74",null,null,null,"0.00","411.00",null,"non spécialisé"],
    [1391,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","11040.00",null,null,null,"0.00","11040.00",null,"non spécialisé"],
    [1392,"Compte administratif","2021","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","1222.08",null,null,null,"0.00","1223.00",null,"non spécialisé"],
    [1393,"Compte administratif","2021","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","1089.60",null,null,null,"0.00","1104.00",null,"non spécialisé"],
    [1394,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60633","Fournitures de voirie","813","Propreté urbaine",null,"fonctionnement","réel","dépense","26206.81",null,null,null,"0.00","27375.00",null,"non spécialisé"],
    [1395,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","7333.97",null,null,null,"0.00","7337.00",null,"non spécialisé"],
    [1396,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","1336.48",null,null,null,"0.00","2085.00",null,"non spécialisé"],
    [1397,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","668.24",null,null,null,"0.00","1238.00",null,"non spécialisé"],
    [1398,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","260.00",null,"non spécialisé"],
    [1399,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","1794.00",null,null,null,"0.00","2300.00",null,"non spécialisé"],
    [1400,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","415","Manifestations sportives",null,"fonctionnement","réel","dépense","27.98",null,null,null,"0.00","280.00",null,"non spécialisé"],
    [1401,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","024","Fêtes et cérémonies",null,"investissement","réel","dépense","5575.32",null,null,null,"0.00","5700.00",null,"non spécialisé"],
    [1402,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","209862.18",null,null,null,"0.00","209971.00",null,"non spécialisé"],
    [1403,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","421","Centres de loisirs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","93.00",null,"non spécialisé"],
    [1404,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","64","Crèches et garderies",null,"fonctionnement","réel","dépense","29793.76",null,null,null,"0.00","30045.00",null,"non spécialisé"],
    [1405,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","28397.93",null,null,null,"0.00","28547.00",null,"non spécialisé"],
    [1406,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6458","Cotisations aux autres organismes sociaux","30","Services communs",null,"fonctionnement","réel","dépense","534.48",null,null,null,"0.00","540.00",null,"non spécialisé"],
    [1407,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","413","Piscines",null,"fonctionnement","réel","dépense","21928.69",null,null,null,"0.00","21951.00",null,"non spécialisé"],
    [1408,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","213","Classes regroupées",null,"fonctionnement","réel","dépense","970.15",null,null,null,"0.00","1900.00",null,"non spécialisé"],
    [1409,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","915672.32",null,null,null,"0.00","989848.00",null,"non spécialisé"],
    [1410,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","188.40",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [1411,"Compte administratif","2021","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","3323.90",null,null,null,"0.00","3324.00",null,"non spécialisé"],
    [1412,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","313","Théâtres",null,"investissement","réel","dépense","34876.42",null,"3480.37",null,"0.00","34877.37",null,"non spécialisé"],
    [1413,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","216757.35",null,null,null,"0.00","217115.00",null,"non spécialisé"],
    [1414,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","213","Classes regroupées",null,"investissement","réel","dépense","80611.45",null,"18415.30",null,"0.00","88415.30","7631.07","non spécialisé"],
    [1415,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","166","Refinancement de dette","01","Opérations non ventilables",null,"investissement","réel","dépense","1333337.00",null,null,null,"0.00","1333337.00",null,"non spécialisé"],
    [1416,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","413","Piscines",null,"fonctionnement","réel","dépense","202999.69",null,null,null,"0.00","203001.00",null,"non spécialisé"],
    [1417,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","026","Cimetières et pompes funèbres",null,"investissement","réel","dépense","240.84",null,null,null,"0.00","241.00",null,"non spécialisé"],
    [1418,"Compte administratif","2021","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","45688.07",null,null,null,"0.00","45695.00",null,"non spécialisé"],
    [1419,"Compte administratif","2021","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","3957337.00",null,null,null,"0.00","5361637.00",null,"non spécialisé"],
    [1420,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","411","Salles de sport, gymnases",null,"investissement","réel","dépense","76125.98",null,"6097.02",null,"0.00","134006.02","57879.16","non spécialisé"],
    [1421,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","40","Services communs",null,"fonctionnement","réel","dépense","11290.38",null,null,null,"0.00","11325.00",null,"non spécialisé"],
    [1422,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","1714.09",null,"855.02",null,"0.00","1763.02",null,"non spécialisé"],
    [1423,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","5245.92",null,null,null,"0.00","5246.00",null,"non spécialisé"],
    [1424,"Compte administratif","2021","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","15961.20",null,null,null,"0.00","15982.00",null,"non spécialisé"],
    [1425,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6458","Cotisations aux autres organismes sociaux","322","Musées",null,"fonctionnement","réel","dépense","904.90",null,null,null,"0.00","910.00",null,"non spécialisé"],
    [1426,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","16750.24",null,null,null,"0.00","16754.00",null,"non spécialisé"],
    [1427,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [1428,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","1652.90",null,null,null,"0.00","1657.00",null,"non spécialisé"],
    [1429,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","413","Piscines",null,"fonctionnement","réel","dépense","1879.48",null,null,null,"0.00","1880.00",null,"non spécialisé"],
    [1430,"Compte administratif","2021","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","16168.35",null,null,null,"0.00","16235.00",null,"non spécialisé"],
    [1431,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","510","Services communs",null,"fonctionnement","réel","dépense","109130.31",null,null,null,"0.00","109131.00",null,"non spécialisé"],
    [1432,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","33","Action culturelle",null,"fonctionnement","réel","dépense","1116.78",null,null,null,"0.00","1119.00",null,"non spécialisé"],
    [1433,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","64","Crèches et garderies",null,"investissement","réel","dépense","32744.70",null,"6914.59",null,"0.00","42914.59","10135.89","non spécialisé"],
    [1434,"Compte administratif","2021","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","20803.33",null,"3037.81",null,"0.00","20991.81","144.39","non spécialisé"],
    [1435,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","323","Archives",null,"fonctionnement","réel","dépense","1701.32",null,null,null,"0.00","1703.00",null,"non spécialisé"],
    [1436,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","90522.77",null,"32905.03",null,"0.00","95754.03","5230.28","non spécialisé"],
    [1437,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","64","Crèches et garderies",null,"fonctionnement","réel","dépense","751734.37",null,null,null,"0.00","751794.00",null,"non spécialisé"],
    [1438,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","413","Piscines",null,"investissement","réel","dépense","39234.42",null,"2037.84",null,"0.00","39237.84",null,"non spécialisé"],
    [1439,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","322","Musées",null,"fonctionnement","réel","dépense","7318.82",null,null,null,"0.00","7319.00",null,"non spécialisé"],
    [1440,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","322","Musées",null,"fonctionnement","réel","dépense","80097.92",null,null,null,"0.00","80098.00",null,"non spécialisé"],
    [1441,"Compte administratif","2021","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","4938.73",null,null,null,"0.00","4940.00",null,"non spécialisé"],
    [1442,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","33374.36",null,null,null,"0.00","33375.00",null,"non spécialisé"],
    [1443,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","823","Espaces verts urbains",null,"investissement","réel","dépense","44482.88",null,"23009.16",null,"0.00","97309.16","52826.28","non spécialisé"],
    [1444,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","813","Propreté urbaine",null,"investissement","réel","dépense","0.00",null,"90000.00",null,"0.00","90000.00","89693.20","non spécialisé"],
    [1445,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","313","Théâtres",null,"fonctionnement","réel","dépense","3505.86",null,null,null,"0.00","3509.00",null,"non spécialisé"],
    [1446,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","813","Propreté urbaine",null,"fonctionnement","réel","dépense","534054.38",null,null,null,"0.00","534146.00",null,"non spécialisé"],
    [1447,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","01","Opérations non ventilables",null,"fonctionnement","réel","recette","747.09",null,null,null,"0.00","747.00",null,"non spécialisé"],
    [1448,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2031","Frais d'études","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","325593.60",null,"541681.34",null,"0.00","1242888.34","870577.26","non spécialisé"],
    [1449,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","42275.76",null,null,null,"0.00","46109.00",null,"non spécialisé"],
    [1450,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","213","Classes regroupées",null,"fonctionnement","réel","dépense","46494.02",null,null,null,"0.00","48600.00",null,"non spécialisé"],
    [1451,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","42639.26",null,null,null,"0.00","42663.00",null,"non spécialisé"],
    [1452,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","830","Services communs",null,"fonctionnement","réel","dépense","30030.79",null,null,null,"0.00","30103.00",null,"non spécialisé"],
    [1453,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","30","Services communs",null,"fonctionnement","réel","dépense","614.17",null,null,null,"0.00","620.00",null,"non spécialisé"],
    [1454,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","582298.81",null,null,null,"0.00","628053.00",null,"non spécialisé"],
    [1455,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2161","Oeuvres et objets d'art","322","Musées",null,"investissement","réel","dépense","388971.11",null,null,null,"0.00","388972.00",null,"non spécialisé"],
    [1456,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","213","Classes regroupées",null,"fonctionnement","réel","dépense","24971.83",null,null,null,"0.00","25047.00",null,"non spécialisé"],
    [1457,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","212","Ecoles primaires",null,"fonctionnement","réel","dépense","43385.86",null,null,null,"0.00","48560.00",null,"non spécialisé"],
    [1458,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","35279.31",null,null,null,"0.00","41560.00",null,"non spécialisé"],
    [1459,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","13153.00",null,null,null,"0.00","13155.00",null,"non spécialisé"],
    [1460,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2162","Fonds anciens des bibliothèques et musées","321","Bibliothèques et médiathèques",null,"investissement","réel","dépense","23184.26",null,"18779.40",null,"0.00","41345.40","18160.20","non spécialisé"],
    [1461,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","91","Foires et marchés",null,"fonctionnement","réel","dépense","9252.08",null,null,null,"0.00","9257.00",null,"non spécialisé"],
    [1462,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","74","Dotations et participations","748372","Dotation politique de la ville","01","Opérations non ventilables",null,"fonctionnement","réel","recette","244380.00",null,null,null,"0.00","244380.00",null,"non spécialisé"],
    [1463,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7788","Produits exceptionnels divers","71","Parc privé de la ville",null,"fonctionnement","réel","recette","3676.33",null,null,null,"0.00","7000.00",null,"non spécialisé"],
    [1464,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7788","Produits exceptionnels divers","822","Voirie communale et routes",null,"fonctionnement","réel","recette","2250.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1465,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7788","Produits exceptionnels divers","823","Espaces verts urbains",null,"fonctionnement","réel","recette","2008.73",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [1466,"Compte administratif","2021","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"],
    [1467,"Compte administratif","2021","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","261674.59",null,null,null,"0.00","261784.00",null,"non spécialisé"],
    [1468,"Compte administratif","2021","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","324.51",null,null,null,"0.00","418.00",null,"non spécialisé"],
    [1469,"Compte administratif","2021","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","657.45",null,null,null,"0.00","770.00",null,"non spécialisé"],
    [1470,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","830","Services communs",null,"fonctionnement","réel","dépense","1245.00",null,null,null,"0.00","3800.00",null,"non spécialisé"],
    [1471,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6238","Divers","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","1044.14",null,null,null,"0.00","2845.00",null,"non spécialisé"],
    [1472,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60633","Fournitures de voirie","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","43270.00",null,"non spécialisé"],
    [1473,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6238","Divers","322","Musées",null,"fonctionnement","réel","dépense","29909.80",null,null,null,"0.00","29910.00",null,"non spécialisé"],
    [1474,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","94","Aides au commerce et aux services marchands",null,"fonctionnement","réel","dépense","29540.00",null,null,null,"0.00","29540.00",null,"non spécialisé"],
    [1475,"Compte administratif","2021","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","254500.00",null,null,null,"0.00","324500.00",null,"non spécialisé"],
    [1476,"Compte administratif","2021","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"],
    [1477,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","510","Services communs",null,"fonctionnement","réel","dépense","140.23",null,null,null,"0.00","5900.00",null,"non spécialisé"],
    [1478,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6237","Publications","322","Musées",null,"fonctionnement","réel","dépense","40050.95",null,null,null,"0.00","40052.00",null,"non spécialisé"],
    [1479,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","24827.96",null,null,null,"0.00","32212.00",null,"non spécialisé"],
    [1480,"Compte administratif","2021","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","404.87",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [1481,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","413","Piscines",null,"fonctionnement","réel","dépense","2717.36",null,null,null,"0.00","2945.00",null,"non spécialisé"],
    [1482,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6238","Divers","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","4177.90",null,null,null,"0.00","4178.00",null,"non spécialisé"],
    [1483,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","64","Crèches et garderies",null,"fonctionnement","réel","dépense","47995.39",null,null,null,"0.00","50314.00",null,"non spécialisé"],
    [1484,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","412","Stades",null,"fonctionnement","réel","dépense","829.91",null,null,null,"0.00","830.00",null,"non spécialisé"],
    [1485,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6237","Publications","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","68268.24",null,null,null,"0.00","68269.00",null,"non spécialisé"],
    [1486,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","2505.75",null,null,null,"0.00","2506.00",null,"non spécialisé"],
    [1487,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","40","Services communs",null,"fonctionnement","réel","dépense","10003.14",null,null,null,"0.00","10144.00",null,"non spécialisé"],
    [1488,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","41726.17",null,null,null,"0.00","41728.00",null,"non spécialisé"],
    [1489,"Compte administratif","2021","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","6665.61",null,null,null,"0.00","6670.00",null,"non spécialisé"],
    [1490,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","768.00",null,null,null,"0.00","1100.00",null,"non spécialisé"],
    [1491,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","322","Musées",null,"fonctionnement","réel","dépense","340740.86",null,null,null,"0.00","340750.00",null,"non spécialisé"],
    [1492,"Compte administratif","2021","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"],
    [1493,"Compte administratif","2021","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","1273.56",null,null,null,"0.00","1340.00",null,"non spécialisé"],
    [1494,"Compte administratif","2021","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","2.20",null,null,null,"0.00","3.00",null,"non spécialisé"],
    [1495,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","8448.91",null,null,null,"0.00","9545.00",null,"non spécialisé"],
    [1496,"Compte administratif","2021","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","0.00",null,null,null,"0.00","20616.00",null,"non spécialisé"],
    [1497,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","322","Musées",null,"fonctionnement","réel","dépense","104628.41",null,null,null,"0.00","104630.00",null,"non spécialisé"],
    [1498,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","64","Crèches et garderies",null,"fonctionnement","réel","dépense","103159.73",null,null,null,"0.00","103260.00",null,"non spécialisé"],
    [1499,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","112","Police municipale",null,"fonctionnement","réel","dépense","644.76",null,null,null,"0.00","725.00",null,"non spécialisé"],
    [1500,"Compte administratif","2021","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","3617.11",null,null,null,"0.00","4065.00",null,"non spécialisé"],
    [1501,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","3480.58",null,null,null,"0.00","3481.00",null,"non spécialisé"],
    [1502,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","413","Piscines",null,"fonctionnement","réel","dépense","94.10",null,null,null,"0.00","95.00",null,"non spécialisé"],
    [1503,"Compte administratif","2021","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","1344.63",null,null,null,"0.00","1370.00",null,"non spécialisé"],
    [1504,"Compte administratif","2021","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","8491.73",null,null,null,"0.00","9200.00",null,"non spécialisé"],
    [1505,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","364.96",null,null,null,"0.00","370.00",null,"non spécialisé"],
    [1506,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","213","Classes regroupées",null,"fonctionnement","réel","dépense","70521.18",null,null,null,"0.00","72910.00",null,"non spécialisé"],
    [1507,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","322","Musées",null,"fonctionnement","réel","dépense","924.10",null,null,null,"0.00","925.00",null,"non spécialisé"],
    [1508,"Compte administratif","2021","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","1011.85",null,null,null,"0.00","1015.00",null,"non spécialisé"],
    [1509,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","7985.30",null,null,null,"0.00","8000.00",null,"non spécialisé"],
    [1510,"Compte administratif","2021","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","341.36",null,null,null,"0.00","342.00",null,"non spécialisé"],
    [1511,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","510","Services communs",null,"fonctionnement","réel","dépense","9964.68",null,null,null,"0.00","9975.00",null,"non spécialisé"],
    [1512,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","020","Administration générale de la collectivité",null,"investissement","réel","dépense","317505.65",null,"108881.96",null,"0.00","549222.96","229804.66","non spécialisé"],
    [1513,"Compte administratif","2021","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","60149.00",null,null,null,"0.00","60149.00",null,"non spécialisé"],
    [1514,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","7497.82",null,null,null,"0.00","7500.00",null,"non spécialisé"],
    [1515,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","791.56",null,null,null,"0.00","1110.00",null,"non spécialisé"],
    [1516,"Compte administratif","2021","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","179.05",null,null,null,"0.00","180.00",null,"non spécialisé"],
    [1517,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","198903.43",null,null,null,"0.00","198959.00",null,"non spécialisé"],
    [1518,"Compte administratif","2021","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","253015.00",null,null,null,"0.00","253150.00",null,"non spécialisé"],
    [1519,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","322","Musées",null,"fonctionnement","réel","dépense","1747783.09",null,null,null,"0.00","1747784.00",null,"non spécialisé"],
    [1520,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","33","Action culturelle",null,"fonctionnement","réel","dépense","12452.97",null,null,null,"0.00","12458.00",null,"non spécialisé"],
    [1521,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","042","Opérations d'ordre de transfert entre sections","722","Immobilisations corporelles","01","Opérations non ventilables",null,"fonctionnement","ordre","recette","710487.00",null,null,null,"0.00","710487.00",null,"non spécialisé"],
    [1522,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","025","Aides aux associations (non classées ailleurs)",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","1208.00",null,"non spécialisé"],
    [1523,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","023","Information, communication, publicité",null,"investissement","réel","dépense","0.00",null,"29467.00",null,"0.00","24467.00","24467.00","non spécialisé"],
    [1524,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","323","Archives",null,"fonctionnement","réel","dépense","5494.26",null,null,null,"0.00","5496.00",null,"non spécialisé"],
    [1525,"Compte administratif","2021","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","430.38",null,null,null,"0.00",null,null,"non spécialisé"],
    [1526,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","020","Administration générale de la collectivité",null,"investissement","réel","dépense","91034.29",null,"19921.07",null,"0.00","114921.07","23874.30","non spécialisé"],
    [1527,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","32624.22",null,null,null,"0.00","32629.00",null,"non spécialisé"],
    [1528,"Compte administratif","2021","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","12000.00",null,null,null,"0.00","23860.00",null,"non spécialisé"],
    [1529,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6247","Transports collectifs","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","350.00",null,"non spécialisé"],
    [1530,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","775","Produits des cessions d'immobilisations","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","recette","1107546.80",null,null,null,"0.00",null,null,"non spécialisé"],
    [1531,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6247","Transports collectifs","252","Transports scolaires",null,"fonctionnement","réel","dépense","77286.17",null,null,null,"0.00","89540.00",null,"non spécialisé"],
    [1532,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","40","Services communs",null,"fonctionnement","réel","dépense","124020.21",null,null,null,"0.00","125614.00",null,"non spécialisé"],
    [1533,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","201291.09",null,null,null,"0.00","201302.00",null,"non spécialisé"],
    [1534,"Compte administratif","2021","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","11595.83",null,null,null,"0.00","10800.00",null,"non spécialisé"],
    [1535,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","24022.58",null,null,null,"0.00","24033.00",null,"non spécialisé"],
    [1536,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","313","Théâtres",null,"fonctionnement","réel","recette","246603.68",null,null,null,"0.00","229500.00",null,"non spécialisé"],
    [1537,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","413","Piscines",null,"fonctionnement","réel","dépense","365161.46",null,null,null,"0.00","365280.00",null,"non spécialisé"],
    [1538,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6247","Transports collectifs","021","Assemblée locale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [1539,"Compte administratif","2021","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","259025.38",null,null,null,"0.00","258392.00",null,"non spécialisé"],
    [1540,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","273538.76",null,null,null,"0.00","273539.00",null,"non spécialisé"],
    [1541,"Compte administratif","2021","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"],
    [1542,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7318","Autres impôts locaux ou assimilés","01","Opérations non ventilables",null,"fonctionnement","réel","recette","161499.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1543,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","73111","Impôts directs locaux","01","Opérations non ventilables",null,"fonctionnement","réel","recette","89393260.00",null,null,null,"0.00","88733062.00",null,"non spécialisé"],
    [1544,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65888","Autres","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","1.09",null,null,null,"0.00","7292.00",null,"non spécialisé"],
    [1545,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6241","Transports de biens","322","Musées",null,"fonctionnement","réel","dépense","150699.39",null,null,null,"0.00","150700.00",null,"non spécialisé"],
    [1546,"Compte administratif","2021","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","84942.73",null,null,null,"0.00","80405.00",null,"non spécialisé"],
    [1547,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6241","Transports de biens","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","1440.00",null,null,null,"0.00","1440.00",null,"non spécialisé"],
    [1548,"Compte administratif","2021","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","1806547.00",null,null,null,"0.00","1806547.00",null,"non spécialisé"],
    [1549,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65888","Autres","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","10517.13",null,null,null,"0.00","10518.00",null,"non spécialisé"],
    [1550,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65888","Autres","213","Classes regroupées",null,"fonctionnement","réel","dépense","2703.55",null,null,null,"0.00","2710.00",null,"non spécialisé"],
    [1551,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65888","Autres","413","Piscines",null,"fonctionnement","réel","dépense","63919.80",null,null,null,"0.00","70000.00",null,"non spécialisé"],
    [1552,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7336","Droits de place","823","Espaces verts urbains",null,"fonctionnement","réel","recette","365.00",null,null,null,"0.00","370.00",null,"non spécialisé"],
    [1553,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","66","Charges financières","6615","Intérêts des comptes courants et de dépôts créditeurs","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","15000.00",null,"non spécialisé"],
    [1554,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","66","Charges financières","66111","Intérêts réglés à l'échéance","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","1915469.73",null,null,null,"0.00","2295680.00",null,"non spécialisé"],
    [1555,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7333","Taxes funéraires","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","recette","54830.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1556,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6241","Transports de biens","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","260.00",null,"non spécialisé"],
    [1557,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7328","Autres fiscalités reversées","01","Opérations non ventilables",null,"fonctionnement","réel","recette","60452.60",null,null,null,"0.00","60000.00",null,"non spécialisé"],
    [1558,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","66","Charges financières","66112","Intérêts - Rattachement des ICNE","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","-52681.65",null,null,null,"0.00","-52680.00",null,"non spécialisé"],
    [1559,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6238","Divers","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","2436.00",null,null,null,"0.00","5000.00",null,"non spécialisé"],
    [1560,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","228690.55",null,null,null,"0.00","228695.00",null,"non spécialisé"],
    [1561,"Compte administratif","2021","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","22000.00",null,null,null,"0.00","22000.00",null,"non spécialisé"],
    [1562,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","192357.86",null,null,null,"0.00","192358.00",null,"non spécialisé"],
    [1563,"Compte administratif","2021","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","464518.87",null,null,null,"0.00","439615.00",null,"non spécialisé"],
    [1564,"Compte administratif","2021","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","25648.00",null,null,null,"0.00","25648.00",null,"non spécialisé"],
    [1565,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","654907.67",null,null,null,"0.00","654908.00",null,"non spécialisé"],
    [1566,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","021","Assemblée locale",null,"fonctionnement","réel","dépense","18199.64",null,null,null,"0.00","18200.00",null,"non spécialisé"],
    [1567,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2162","Fonds anciens des bibliothèques et musées","322","Musées",null,"investissement","réel","dépense","46433.00",null,"37347.60",null,"0.00","139820.60","93386.64","non spécialisé"],
    [1568,"Compte administratif","2021","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","110393.60",null,null,null,"0.00","6600.00",null,"non spécialisé"],
    [1569,"Compte administratif","2021","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","259787.00",null,null,null,"0.00","335988.00",null,"non spécialisé"],
    [1570,"Compte administratif","2021","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","211452.82",null,null,null,"0.00","205000.00",null,"non spécialisé"],
    [1571,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","50445.67",null,null,null,"0.00","50446.00",null,"non spécialisé"],
    [1572,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","90","Interventions économiques",null,"fonctionnement","réel","recette","19555.54",null,null,null,"0.00","18290.00",null,"non spécialisé"],
    [1573,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2168","Autres collections et oeuvres d'art","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [1574,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","15000.82",null,null,null,"0.00","15003.00",null,"non spécialisé"],
    [1575,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","25746.60",null,null,null,"0.00","25856.00",null,"non spécialisé"],
    [1576,"Compte administratif","2021","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","27280.00",null,null,null,"0.00","27280.00",null,"non spécialisé"],
    [1577,"Compte administratif","2021","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","2122439.53",null,null,null,"0.00","2148898.00",null,"non spécialisé"],
    [1578,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","112","Police municipale",null,"fonctionnement","réel","dépense","4161.60",null,null,null,"0.00","8123.00",null,"non spécialisé"],
    [1579,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","10678.32",null,null,null,"0.00","12121.00",null,"non spécialisé"],
    [1580,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2182","Matériel de transport","020","Administration générale de la collectivité",null,"investissement","réel","dépense","668595.39",null,"392743.21",null,"0.00","1457371.21","785231.95","non spécialisé"],
    [1581,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70878","par d'autres redevables","40","Services communs",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [1582,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70878","par d'autres redevables","322","Musées",null,"fonctionnement","réel","recette","5.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [1583,"Compte administratif","2021","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","200280.50",null,null,null,"0.00","248406.00",null,"non spécialisé"],
    [1584,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2183","Matériel de bureau et matériel informatique","020","Administration générale de la collectivité",null,"investissement","réel","dépense","537165.33",null,"220990.92",null,"0.00","599942.92","62516.26","non spécialisé"],
    [1585,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","1187270.26",null,null,null,"0.00","1195818.00",null,"non spécialisé"],
    [1586,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","20","Services communs",null,"fonctionnement","réel","dépense","107999.03",null,null,null,"0.00","108000.00",null,"non spécialisé"],
    [1587,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","67092.69",null,null,null,"0.00","67097.00",null,"non spécialisé"],
    [1588,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","1502583.45",null,null,null,"0.00","1503496.00",null,"non spécialisé"],
    [1589,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2183","Matériel de bureau et matériel informatique","212","Ecoles primaires",null,"investissement","réel","dépense","145459.56",null,null,null,"0.00","223898.00","78432.34","non spécialisé"],
    [1590,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","63","Aides à la famille",null,"fonctionnement","réel","dépense","23000.00",null,null,null,"0.00","23000.00",null,"non spécialisé"],
    [1591,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","212","Ecoles primaires",null,"fonctionnement","réel","dépense","1211688.01",null,null,null,"0.00","1211695.00",null,"non spécialisé"],
    [1592,"Compte administratif","2021","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","15959.97",null,null,null,"0.00","11798.00",null,"non spécialisé"],
    [1593,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","213","Classes regroupées",null,"fonctionnement","réel","dépense","887407.34",null,null,null,"0.00","887409.00",null,"non spécialisé"],
    [1594,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","7088","Autres produits d'activités annexes (abonnements et ventes d'ouvrages...)","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","recette","1699.00",null,null,null,"0.00","750.00",null,"non spécialisé"],
    [1595,"Compte administratif","2021","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","47807.19",null,null,null,"0.00","70400.00",null,"non spécialisé"],
    [1596,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2183","Matériel de bureau et matériel informatique","322","Musées",null,"investissement","réel","dépense","12230.94",null,"4320.00",null,"0.00","14320.00",null,"non spécialisé"],
    [1597,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","30","Services communs",null,"fonctionnement","réel","dépense","9504.33",null,null,null,"0.00","9520.00",null,"non spécialisé"],
    [1598,"Compte administratif","2021","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","2826.00",null,null,null,"0.00","2826.00",null,"non spécialisé"],
    [1599,"Compte administratif","2021","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"],
    [1600,"Compte administratif","2021","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","209205.22",null,null,null,"0.00","244200.00",null,"non spécialisé"],
    [1601,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6248","Divers","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [1602,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","831","Aménagement des eaux",null,"fonctionnement","réel","dépense","18230.16",null,null,null,"0.00","18250.00",null,"non spécialisé"],
    [1603,"Compte administratif","2021","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","3330.00",null,null,null,"0.00","6000.00",null,"non spécialisé"],
    [1604,"Compte administratif","2021","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","13529.15",null,null,null,"0.00","11000.00",null,"non spécialisé"],
    [1605,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","28584.48",null,null,null,"0.00","28682.00",null,"non spécialisé"],
    [1606,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2183","Matériel de bureau et matériel informatique","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","766.80",null,"766.80",null,"0.00","771.80",null,"non spécialisé"],
    [1607,"Compte administratif","2021","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"],
    [1608,"Compte administratif","2021","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","7150.00",null,null,null,"0.00","7150.00",null,"non spécialisé"],
    [1609,"Compte administratif","2021","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","170853.95",null,null,null,"0.00","100000.00",null,"non spécialisé"],
    [1610,"Compte administratif","2021","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6247","Transports collectifs","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","4087.95",null,null,null,"0.00","16645.00",null,"non spécialisé"]
]}
