{
  "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","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","212","Ecoles primaires",null,"fonctionnement","réel","dépense","56491.06",null,null,null,"0.00","59000.00",null,"non spécialisé"],
    [2,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2183","Matériel de bureau et matériel informatique","212","Ecoles primaires",null,"investissement","réel","dépense","142195.91",null,"78432.34",null,"0.00","213432.34","70135.02","non spécialisé"],
    [3,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804111","Biens mobiliers, matériel et études","01","Opérations non ventilables",null,"investissement","ordre","recette","8386.00",null,null,null,"0.00","8500.00",null,"non spécialisé"],
    [4,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28031","Frais d'études","01","Opérations non ventilables",null,"investissement","ordre","recette","46090.00",null,null,null,"0.00","46500.00",null,"non spécialisé"],
    [5,"Compte administratif","2022","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","20640.00",null,null,null,"0.00","21000.00",null,"non spécialisé"],
    [6,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6067","Fournitures scolaires","212","Ecoles primaires",null,"fonctionnement","réel","dépense","230841.88",null,null,null,"0.00","244670.00",null,"non spécialisé"],
    [7,"Compte administratif","2022","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","24670387.00",null,"non spécialisé"],
    [8,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","58320.78",null,null,null,"0.00","68928.00",null,"non spécialisé"],
    [9,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","213","Classes regroupées",null,"fonctionnement","réel","dépense","59139.18",null,null,null,"0.00","61338.00",null,"non spécialisé"],
    [10,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6067","Fournitures scolaires","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","45497.04",null,null,null,"0.00","48000.00",null,"non spécialisé"],
    [11,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","212","Ecoles primaires",null,"fonctionnement","réel","dépense","19694.75",null,null,null,"0.00","19695.00",null,"non spécialisé"],
    [12,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","213","Classes regroupées",null,"fonctionnement","réel","dépense","26805.06",null,null,null,"0.00","26806.00",null,"non spécialisé"],
    [13,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2183","Matériel de bureau et matériel informatique","020","Administration générale de la collectivité",null,"investissement","réel","dépense","403336.12",null,"62516.26",null,"0.00","441421.26","36791.94","non spécialisé"],
    [14,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","16199.64",null,null,null,"0.00","16638.00",null,"non spécialisé"],
    [15,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","59100.91",null,null,null,"0.00","59518.00",null,"non spécialisé"],
    [16,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","212","Ecoles primaires",null,"fonctionnement","réel","dépense","64256.08",null,null,null,"0.00","67903.00",null,"non spécialisé"],
    [17,"Compte administratif","2022","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","4678.13",null,null,null,"0.00","4680.00",null,"non spécialisé"],
    [18,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","35206.10",null,null,null,"0.00","39276.00",null,"non spécialisé"],
    [19,"Compte administratif","2022","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","17539.26",null,null,null,"0.00","32500.00",null,"non spécialisé"],
    [20,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2182","Matériel de transport","020","Administration générale de la collectivité",null,"investissement","réel","dépense","852266.14",null,"785231.95",null,"0.00","1837743.95","985476.95","non spécialisé"],
    [21,"Compte administratif","2022","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","1558.80",null,null,null,"0.00","1600.00",null,"non spécialisé"],
    [22,"Compte administratif","2022","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","0.00",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [23,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","204181","Biens mobiliers, matériel et études","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","50000.00",null,null,null,"0.00","50000.00","0.00","non spécialisé"],
    [24,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","656","Frais de fonctionnement des groupes d'élus","6561","Frais de personnel","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","183608.66",null,null,null,"0.00","210800.00",null,"non spécialisé"],
    [25,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6534","Cotisations de sécurité sociale - part patronale","021","Assemblée locale",null,"fonctionnement","réel","dépense","166048.25",null,null,null,"0.00","188000.00",null,"non spécialisé"],
    [26,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6535","Formation","021","Assemblée locale",null,"fonctionnement","réel","dépense","37375.27",null,null,null,"0.00","50000.00",null,"non spécialisé"],
    [27,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6532","Frais de mission","021","Assemblée locale",null,"fonctionnement","réel","dépense","11857.36",null,null,null,"0.00","22822.00",null,"non spécialisé"],
    [28,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6533","Cotisations de retraite","021","Assemblée locale",null,"fonctionnement","réel","dépense","69093.39",null,null,null,"0.00","72118.00",null,"non spécialisé"],
    [29,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2181","Installations générales, agencements et aménagements divers","020","Administration générale de la collectivité",null,"investissement","réel","dépense","31016.06",null,null,null,"0.00","31017.00","0.00","non spécialisé"],
    [30,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6531","Indemnités","021","Assemblée locale",null,"fonctionnement","réel","dépense","666881.70",null,null,null,"0.00","666882.00",null,"non spécialisé"],
    [31,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2168","Autres collections et oeuvres d'art","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","1850.70",null,null,null,"0.00","8000.00","5916.00","non spécialisé"],
    [32,"Compte administratif","2022","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"],
    [33,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","204172","Bâtiments et installations","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","64650.00","0.00","non spécialisé"],
    [34,"Compte administratif","2022","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","2500.00",null,"non spécialisé"],
    [35,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65548","Autres contributions","91","Foires et marchés",null,"fonctionnement","réel","dépense","41341.53",null,null,null,"0.00","41342.00",null,"non spécialisé"],
    [36,"Compte administratif","2022","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","82.00",null,"non spécialisé"],
    [37,"Compte administratif","2022","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","2305.00",null,"non spécialisé"],
    [38,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2162","Fonds anciens des bibliothèques et musées","322","Musées",null,"investissement","réel","dépense","170964.24",null,"93386.64",null,"0.00","172938.64","1973.96","non spécialisé"],
    [39,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","2608.62",null,null,null,"0.00","2628.00",null,"non spécialisé"],
    [40,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","4580.00",null,null,null,"0.00","4581.00",null,"non spécialisé"],
    [41,"Compte administratif","2022","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","40600.00",null,null,null,"0.00","40600.00","0.00","non spécialisé"],
    [42,"Compte administratif","2022","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","4400.00",null,"non spécialisé"],
    [43,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","524","Autres services",null,"fonctionnement","réel","dépense","2500.00",null,null,null,"0.00","2500.00",null,"non spécialisé"],
    [44,"Compte administratif","2022","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"],
    [45,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","520","Services communs",null,"fonctionnement","réel","dépense","4480.00",null,null,null,"0.00","4480.00",null,"non spécialisé"],
    [46,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","021","Assemblée locale",null,"fonctionnement","réel","dépense","47856.16",null,null,null,"0.00","50058.00",null,"non spécialisé"],
    [47,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","40","Services communs",null,"fonctionnement","réel","dépense","1782.00",null,null,null,"0.00","1782.00",null,"non spécialisé"],
    [48,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","363626.89",null,null,null,"0.00","370155.00",null,"non spécialisé"],
    [49,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","200.00",null,null,null,"0.00","203.00",null,"non spécialisé"],
    [50,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","91","Foires et marchés",null,"fonctionnement","réel","dépense","12520.26",null,null,null,"0.00","12599.00",null,"non spécialisé"],
    [51,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","2041582","Bâtiments et installations","91","Foires et marchés",null,"investissement","réel","dépense","39049.32",null,null,null,"0.00","39052.00","0.00","non spécialisé"],
    [52,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","786543.19",null,null,null,"0.00","786815.00",null,"non spécialisé"],
    [53,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","23700.00",null,null,null,"0.00","24100.00",null,"non spécialisé"],
    [54,"Compte administratif","2022","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","2670.00",null,"non spécialisé"],
    [55,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","2041512","Bâtiments et installations","822","Voirie communale et routes",null,"investissement","réel","dépense","197157.52",null,"812122.00",null,"0.00","1194743.00","997585.00","non spécialisé"],
    [56,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","27537.70",null,null,null,"0.00","27832.00",null,"non spécialisé"],
    [57,"Compte administratif","2022","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","4120.00",null,"non spécialisé"],
    [58,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","2041512","Bâtiments et installations","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","208727.16",null,"100000.00",null,"0.00","208729.00","0.00","non spécialisé"],
    [59,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","830","Services communs",null,"fonctionnement","réel","dépense","39510.79",null,null,null,"0.00","49377.00",null,"non spécialisé"],
    [60,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","813","Propreté urbaine",null,"fonctionnement","réel","dépense","554545.81",null,null,null,"0.00","555219.00",null,"non spécialisé"],
    [61,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","578064.74",null,null,null,"0.00","579268.00",null,"non spécialisé"],
    [62,"Compte administratif","2022","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","17677.35",null,null,null,"0.00","18615.00",null,"non spécialisé"],
    [63,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","64","Crèches et garderies",null,"fonctionnement","réel","dépense","867685.85",null,null,null,"0.00","879207.00",null,"non spécialisé"],
    [64,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","25854.00",null,null,null,"0.00","26300.00",null,"non spécialisé"],
    [65,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","510","Services communs",null,"fonctionnement","réel","dépense","132273.00",null,null,null,"0.00","137592.00",null,"non spécialisé"],
    [66,"Compte administratif","2022","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","904009.20",null,"24430.00",null,"0.00","1022953.00","118938.69","non spécialisé"],
    [67,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65731","Etat","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","3450.00",null,null,null,"0.00","3450.00",null,"non spécialisé"],
    [68,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","8200.00",null,null,null,"0.00","8200.00",null,"non spécialisé"],
    [69,"Compte administratif","2022","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","61411.47",null,null,null,"0.00","61479.00",null,"non spécialisé"],
    [70,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60636","Vêtements de travail","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","181762.81",null,null,null,"0.00","184000.00",null,"non spécialisé"],
    [71,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","65323.94",null,null,null,"0.00","65324.00",null,"non spécialisé"],
    [72,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","253492.34",null,null,null,"0.00","254991.00",null,"non spécialisé"],
    [73,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","261397.99",null,null,null,"0.00","262625.00",null,"non spécialisé"],
    [74,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","413","Piscines",null,"fonctionnement","réel","dépense","251229.37",null,null,null,"0.00","254806.00",null,"non spécialisé"],
    [75,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","33","Action culturelle",null,"fonctionnement","réel","dépense","5650.86",null,null,null,"0.00","13559.00",null,"non spécialisé"],
    [76,"Compte administratif","2022","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","16229.00",null,"non spécialisé"],
    [77,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","40","Services communs",null,"fonctionnement","réel","dépense","159379.07",null,null,null,"0.00","165477.00",null,"non spécialisé"],
    [78,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","323","Archives",null,"fonctionnement","réel","dépense","18810.73",null,null,null,"0.00","19566.00",null,"non spécialisé"],
    [79,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","30114.93",null,null,null,"0.00","31106.00",null,"non spécialisé"],
    [80,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","322","Musées",null,"fonctionnement","réel","dépense","695468.92",null,null,null,"0.00","706666.00",null,"non spécialisé"],
    [81,"Compte administratif","2022","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","82754.74",null,null,null,"0.00","83019.00",null,"non spécialisé"],
    [82,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","294401.78",null,null,null,"0.00","299008.00",null,"non spécialisé"],
    [83,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","30","Services communs",null,"fonctionnement","réel","dépense","7281.64",null,null,null,"0.00","10980.00",null,"non spécialisé"],
    [84,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","313","Théâtres",null,"fonctionnement","réel","dépense","31497.78",null,null,null,"0.00","39137.00",null,"non spécialisé"],
    [85,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2031","Frais d'études","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","742348.84",null,"870577.26",null,"0.00","1319577.26","561541.56","non spécialisé"],
    [86,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","99323.61",null,null,null,"0.00","107032.00",null,"non spécialisé"],
    [87,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","160237.12",null,null,null,"0.00","162835.00",null,"non spécialisé"],
    [88,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","212","Ecoles primaires",null,"fonctionnement","réel","dépense","221242.01",null,null,null,"0.00","222548.00",null,"non spécialisé"],
    [89,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","213","Classes regroupées",null,"fonctionnement","réel","dépense","121547.91",null,null,null,"0.00","126121.00",null,"non spécialisé"],
    [90,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","20","Services communs",null,"fonctionnement","réel","dépense","272084.64",null,null,null,"0.00","274753.00",null,"non spécialisé"],
    [91,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","279821.18",null,null,null,"0.00","281557.00",null,"non spécialisé"],
    [92,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","112","Police municipale",null,"fonctionnement","réel","dépense","605315.75",null,null,null,"0.00","623016.00",null,"non spécialisé"],
    [93,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","51396.08",null,null,null,"0.00","52511.00",null,"non spécialisé"],
    [94,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","17083.84",null,null,null,"0.00","28031.00",null,"non spécialisé"],
    [95,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","28773.69",null,null,null,"0.00","34458.00",null,"non spécialisé"],
    [96,"Compte administratif","2022","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","49316.95",null,null,null,"0.00","52067.00",null,"non spécialisé"],
    [97,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","154087.71",null,null,null,"0.00","155535.00",null,"non spécialisé"],
    [98,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","44256.60",null,null,null,"0.00","60490.00",null,"non spécialisé"],
    [99,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","816233.80",null,null,null,"0.00","833000.00",null,"non spécialisé"],
    [100,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64118","Autres indemnités","021","Assemblée locale",null,"fonctionnement","réel","dépense","40171.04",null,null,null,"0.00","41809.00",null,"non spécialisé"],
    [101,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","91","Foires et marchés",null,"fonctionnement","réel","dépense","200.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [102,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","10400.00",null,null,null,"0.00","10400.00",null,"non spécialisé"],
    [103,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","830","Services communs",null,"fonctionnement","réel","dépense","300.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [104,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","64","Crèches et garderies",null,"fonctionnement","réel","dépense","18800.00",null,null,null,"0.00","18800.00",null,"non spécialisé"],
    [105,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","813","Propreté urbaine",null,"fonctionnement","réel","dépense","8200.00",null,null,null,"0.00","8200.00",null,"non spécialisé"],
    [106,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","510","Services communs",null,"fonctionnement","réel","dépense","700.00",null,null,null,"0.00","700.00",null,"non spécialisé"],
    [107,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","300.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [108,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","600.00",null,null,null,"0.00","600.00",null,"non spécialisé"],
    [109,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","3600.00",null,null,null,"0.00","3600.00",null,"non spécialisé"],
    [110,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","1900.00",null,null,null,"0.00","1900.00",null,"non spécialisé"],
    [111,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","413","Piscines",null,"fonctionnement","réel","dépense","3300.00",null,null,null,"0.00","3300.00",null,"non spécialisé"],
    [112,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","40","Services communs",null,"fonctionnement","réel","dépense","900.00",null,null,null,"0.00","900.00",null,"non spécialisé"],
    [113,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","4478.45",null,null,null,"0.00","4479.00",null,"non spécialisé"],
    [114,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","400.00",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [115,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","322","Musées",null,"fonctionnement","réel","dépense","7900.24",null,null,null,"0.00","7901.00",null,"non spécialisé"],
    [116,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","33","Action culturelle",null,"fonctionnement","réel","dépense","200.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [117,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","322","Musées",null,"fonctionnement","réel","dépense","10800.00",null,null,null,"0.00","10800.00",null,"non spécialisé"],
    [118,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","323","Archives",null,"fonctionnement","réel","dépense","200.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [119,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","800.00",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [120,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","322","Musées",null,"fonctionnement","réel","dépense","803.94",null,null,null,"0.00","804.00",null,"non spécialisé"],
    [121,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","5800.00",null,null,null,"0.00","5800.00",null,"non spécialisé"],
    [122,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","5052.00",null,null,null,"0.00","5052.00",null,"non spécialisé"],
    [123,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","520.80",null,null,null,"0.00","521.00",null,"non spécialisé"],
    [124,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","313","Théâtres",null,"fonctionnement","réel","dépense","500.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [125,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","322","Musées",null,"fonctionnement","réel","dépense","19010.98",null,null,null,"0.00","19219.00",null,"non spécialisé"],
    [126,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","1236.44",null,null,null,"0.00","1340.00",null,"non spécialisé"],
    [127,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","1400.00",null,null,null,"0.00","1400.00",null,"non spécialisé"],
    [128,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","322","Musées",null,"fonctionnement","réel","dépense","115675.46",null,null,null,"0.00","115677.00",null,"non spécialisé"],
    [129,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","322","Musées",null,"fonctionnement","réel","dépense","41024.21",null,null,null,"0.00","41024.23",null,"non spécialisé"],
    [130,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","820","Services communs",null,"fonctionnement","réel","dépense","298.80",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [131,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","212","Ecoles primaires",null,"fonctionnement","réel","dépense","8212.12",null,null,null,"0.00","8213.00",null,"non spécialisé"],
    [132,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","213","Classes regroupées",null,"fonctionnement","réel","dépense","2852.76",null,null,null,"0.00","2853.00",null,"non spécialisé"],
    [133,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","20","Services communs",null,"fonctionnement","réel","dépense","2800.00",null,null,null,"0.00","2800.00",null,"non spécialisé"],
    [134,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6064","Fournitures administratives","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","15592.18",null,null,null,"0.00","15593.00",null,"non spécialisé"],
    [135,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","10783.12",null,null,null,"0.00","10784.00",null,"non spécialisé"],
    [136,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","900.00",null,null,null,"0.00","1800.00",null,"non spécialisé"],
    [137,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","112","Police municipale",null,"fonctionnement","réel","dépense","3680.88",null,null,null,"0.00","7583.00",null,"non spécialisé"],
    [138,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","112","Police municipale",null,"fonctionnement","réel","dépense","7600.00",null,null,null,"0.00","7600.00",null,"non spécialisé"],
    [139,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [140,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","322","Musées",null,"fonctionnement","réel","dépense","236847.13",null,null,null,"0.00","237189.00",null,"non spécialisé"],
    [141,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","400.00",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [142,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","50381.87",null,null,null,"0.00","50623.00",null,"non spécialisé"],
    [143,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","2100.00",null,null,null,"0.00","2100.00",null,"non spécialisé"],
    [144,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6064","Fournitures administratives","112","Police municipale",null,"fonctionnement","réel","dépense","293.34",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [145,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","400.00",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [146,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60636","Vêtements de travail","322","Musées",null,"fonctionnement","réel","dépense","491.85",null,null,null,"0.00","492.00",null,"non spécialisé"],
    [147,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","322","Musées",null,"fonctionnement","réel","dépense","13960.73",null,null,null,"0.00","13961.00",null,"non spécialisé"],
    [148,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","112","Police municipale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","2725.00",null,"non spécialisé"],
    [149,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","912687.11",null,null,null,"0.00","976483.00",null,"non spécialisé"],
    [150,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","021","Assemblée locale",null,"fonctionnement","réel","dépense","300.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [151,"Compte administratif","2022","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","5580.09",null,null,null,"0.00","5587.00",null,"non spécialisé"],
    [152,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64114","Personnel titulaire  Indemnité inflation","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","8300.00",null,null,null,"0.00","8300.00",null,"non spécialisé"],
    [153,"Compte administratif","2022","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"],
    [154,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64112","NBI, supplément familial de traitement et indemnité de résidence","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","793.98",null,null,null,"0.00","1748.00",null,"non spécialisé"],
    [155,"Compte administratif","2022","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","898.68",null,null,null,"0.00","1675.00",null,"non spécialisé"],
    [156,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","112","Police municipale",null,"fonctionnement","réel","dépense","985.84",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [157,"Compte administratif","2022","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"],
    [158,"Compte administratif","2022","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","73493.00",null,null,null,"0.00","74265.00",null,"non spécialisé"],
    [159,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","322","Musées",null,"fonctionnement","réel","dépense","71358.60",null,null,null,"0.00","71674.00",null,"non spécialisé"],
    [160,"Compte administratif","2022","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","98305.33",null,null,null,"0.00","98884.00",null,"non spécialisé"],
    [161,"Compte administratif","2022","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","111382.12",null,null,null,"0.00","111617.00",null,"non spécialisé"],
    [162,"Compte administratif","2022","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","2808.60",null,null,null,"0.00","3023.00",null,"non spécialisé"],
    [163,"Compte administratif","2022","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","1314960.47",null,null,null,"0.00","1314969.77",null,"non spécialisé"],
    [164,"Compte administratif","2022","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","137332.34",null,null,null,"0.00","137818.00",null,"non spécialisé"],
    [165,"Compte administratif","2022","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","110668.53",null,null,null,"0.00","116955.00",null,"non spécialisé"],
    [166,"Compte administratif","2022","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"],
    [167,"Compte administratif","2022","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","4791.72",null,null,null,"0.00","9272.00",null,"non spécialisé"],
    [168,"Compte administratif","2022","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","23118.29",null,null,null,"0.00","23119.00",null,"non spécialisé"],
    [169,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","820","Services communs",null,"fonctionnement","réel","dépense","129027.00",null,null,null,"0.00","132000.00",null,"non spécialisé"],
    [170,"Compte administratif","2022","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","7605.62",null,null,null,"0.00","9619.00",null,"non spécialisé"],
    [171,"Compte administratif","2022","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","71479.80",null,null,null,"0.00","72207.00",null,"non spécialisé"],
    [172,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","820","Services communs",null,"fonctionnement","réel","dépense","3814.75",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [173,"Compte administratif","2022","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","33795.98",null,null,null,"0.00","34109.00",null,"non spécialisé"],
    [174,"Compte administratif","2022","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","44249.83",null,null,null,"0.00","45020.00",null,"non spécialisé"],
    [175,"Compte administratif","2022","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"],
    [176,"Compte administratif","2022","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","0.00",null,null,null,"0.00","2747.00",null,"non spécialisé"],
    [177,"Compte administratif","2022","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","18691.72",null,null,null,"0.00","19440.00",null,"non spécialisé"],
    [178,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","014","Atténuations de produits","7398","Reversements, restitutions et prélèvements divers","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","52635.00",null,null,null,"0.00","57000.00",null,"non spécialisé"],
    [179,"Compte administratif","2022","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","27.48",null,null,null,"0.00","944.00",null,"non spécialisé"],
    [180,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","820","Services communs",null,"fonctionnement","réel","dépense","9122.85",null,null,null,"0.00","11000.00",null,"non spécialisé"],
    [181,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","820","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [182,"Compte administratif","2022","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","3065.74",null,null,null,"0.00","3381.00",null,"non spécialisé"],
    [183,"Compte administratif","2022","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","51825.34",null,null,null,"0.00","51853.00",null,"non spécialisé"],
    [184,"Compte administratif","2022","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","15290024.16",null,null,null,"0.00","15307600.00",null,"non spécialisé"],
    [185,"Compte administratif","2022","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","77697.72",null,null,null,"0.00","79358.00",null,"non spécialisé"],
    [186,"Compte administratif","2022","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","184906.58",null,null,null,"0.00",null,null,"non spécialisé"],
    [187,"Compte administratif","2022","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"],
    [188,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","820","Services communs",null,"fonctionnement","réel","dépense","13440.00",null,null,null,"0.00","13500.00",null,"non spécialisé"],
    [189,"Compte administratif","2022","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","431381.18",null,null,null,"0.00",null,null,"non spécialisé"],
    [190,"Compte administratif","2022","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","8465.46",null,null,null,"0.00","8544.00",null,"non spécialisé"],
    [191,"Compte administratif","2022","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","9213532.67",null,null,null,"0.00","9224000.00",null,"non spécialisé"],
    [192,"Compte administratif","2022","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","22045.36",null,null,null,"0.00","22161.00",null,"non spécialisé"],
    [193,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","13918","Autres","01","Opérations non ventilables",null,"investissement","ordre","dépense","43076.28",null,null,null,"0.00","43100.00",null,"non spécialisé"],
    [194,"Compte administratif","2022","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","1576.55",null,null,null,"0.00","1895.00",null,"non spécialisé"],
    [195,"Compte administratif","2022","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","15080.93",null,null,null,"0.00","15345.00",null,"non spécialisé"],
    [196,"Compte administratif","2022","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","10911.44",null,null,null,"0.00","11252.00",null,"non spécialisé"],
    [197,"Compte administratif","2022","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","63337.33",null,null,null,"0.00","63973.00",null,"non spécialisé"],
    [198,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","139151","GFP de rattachement","01","Opérations non ventilables",null,"investissement","ordre","dépense","9432.00",null,null,null,"0.00","9500.00",null,"non spécialisé"],
    [199,"Compte administratif","2022","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","14595.28",null,null,null,"0.00","14709.00",null,"non spécialisé"],
    [200,"Compte administratif","2022","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","5400.00",null,"non spécialisé"],
    [201,"Compte administratif","2022","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","98586.30",null,null,null,"0.00","101699.00",null,"non spécialisé"],
    [202,"Compte administratif","2022","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","31038.07",null,null,null,"0.00","31063.00",null,"non spécialisé"],
    [203,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","139158","Autres groupements","01","Opérations non ventilables",null,"investissement","ordre","dépense","583.00",null,null,null,"0.00","600.00",null,"non spécialisé"],
    [204,"Compte administratif","2022","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","32889.00",null,null,null,"0.00","32900.00",null,"non spécialisé"],
    [205,"Compte administratif","2022","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","911.07",null,null,null,"0.00","1226.00",null,"non spécialisé"],
    [206,"Compte administratif","2022","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","24670387.00",null,"non spécialisé"],
    [207,"Compte administratif","2022","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","5300.00",null,"non spécialisé"],
    [208,"Compte administratif","2022","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"],
    [209,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","857.58",null,null,null,"0.00","1725.00",null,"non spécialisé"],
    [210,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","374601.05",null,null,null,"0.00","377646.00",null,"non spécialisé"],
    [211,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","125.49",null,null,null,"0.00","130.00",null,"non spécialisé"],
    [212,"Compte administratif","2022","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","298823.58",null,null,null,"0.00","462292.33",null,"non spécialisé"],
    [213,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","657362","CCAS","520","Services communs",null,"fonctionnement","réel","dépense","9852400.00",null,null,null,"0.00","9852402.00",null,"non spécialisé"],
    [214,"Compte administratif","2022","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","448300.98",null,null,null,"0.00","453359.00",null,"non spécialisé"],
    [215,"Compte administratif","2022","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","140547.00",null,null,null,"0.00","140547.00",null,"non spécialisé"],
    [216,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","6718","Autres charges exceptionnelles sur opérations de gestion","322","Musées",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","520.00",null,"non spécialisé"],
    [217,"Compte administratif","2022","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","650.00",null,"non spécialisé"],
    [218,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","322","Musées",null,"fonctionnement","réel","dépense","29179.55",null,null,null,"0.00","29180.00",null,"non spécialisé"],
    [219,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","627","Services bancaires et assimilés","811","Eau et assainissement",null,"fonctionnement","réel","dépense","5252.56",null,null,null,"0.00","7250.00",null,"non spécialisé"],
    [220,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","627","Services bancaires et assimilés","322","Musées",null,"fonctionnement","réel","dépense","6354.10",null,null,null,"0.00","6355.00",null,"non spécialisé"],
    [221,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","322","Musées",null,"fonctionnement","réel","dépense","54184.86",null,null,null,"0.00","54339.00",null,"non spécialisé"],
    [222,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","20835.73",null,null,null,"0.00","20836.00",null,"non spécialisé"],
    [223,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","820","Services communs",null,"fonctionnement","réel","dépense","1291.66",null,null,null,"0.00","1912.00",null,"non spécialisé"],
    [224,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","627","Services bancaires et assimilés","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","48631.88",null,null,null,"0.00","67890.00",null,"non spécialisé"],
    [225,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","1162.57",null,null,null,"0.00","1163.00",null,"non spécialisé"],
    [226,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","110","Services communs",null,"fonctionnement","réel","dépense","613.95",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [227,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","322","Musées",null,"fonctionnement","réel","dépense","22980.86",null,null,null,"0.00","22982.00",null,"non spécialisé"],
    [228,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6238","Divers","322","Musées",null,"fonctionnement","réel","dépense","91407.76",null,null,null,"0.00","91408.00",null,"non spécialisé"],
    [229,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","322","Musées",null,"fonctionnement","réel","dépense","31503.70",null,null,null,"0.00","33194.00",null,"non spécialisé"],
    [230,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6241","Transports de biens","322","Musées",null,"fonctionnement","réel","dépense","50793.64",null,null,null,"0.00","50794.00",null,"non spécialisé"],
    [231,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","322","Musées",null,"fonctionnement","réel","dépense","33228.19",null,null,null,"0.00","33230.00",null,"non spécialisé"],
    [232,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","322","Musées",null,"fonctionnement","réel","dépense","16008.86",null,null,null,"0.00","16009.00",null,"non spécialisé"],
    [233,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6237","Publications","322","Musées",null,"fonctionnement","réel","dépense","85512.20",null,null,null,"0.00","85513.00",null,"non spécialisé"],
    [234,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","322","Musées",null,"fonctionnement","réel","dépense","45801.70",null,null,null,"0.00","45803.00",null,"non spécialisé"],
    [235,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","322","Musées",null,"fonctionnement","réel","dépense","5588.52",null,null,null,"0.00","5590.00",null,"non spécialisé"],
    [236,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","20738.74",null,null,null,"0.00","22222.00",null,"non spécialisé"],
    [237,"Compte administratif","2022","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"],
    [238,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","322","Musées",null,"fonctionnement","réel","dépense","27912.05",null,null,null,"0.00","27913.00",null,"non spécialisé"],
    [239,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","312","Arts plastiques et autres activités artistiques",null,"fonctionnement","réel","dépense","1213.75",null,null,null,"0.00","1214.00",null,"non spécialisé"],
    [240,"Compte administratif","2022","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","42750.00",null,null,null,"0.00","43195.00",null,"non spécialisé"],
    [241,"Compte administratif","2022","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"],
    [242,"Compte administratif","2022","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","13405.00",null,null,null,"0.00","13405.00",null,"non spécialisé"],
    [243,"Compte administratif","2022","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","2049.00",null,"non spécialisé"],
    [244,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","673","Titres annulés (sur exercices antérieurs)","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","1029.96",null,null,null,"0.00","20000.00",null,"non spécialisé"],
    [245,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6064","Fournitures administratives","213","Classes regroupées",null,"fonctionnement","réel","dépense","464.60",null,null,null,"0.00","465.00",null,"non spécialisé"],
    [246,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","213","Classes regroupées",null,"fonctionnement","réel","dépense","7655.52",null,null,null,"0.00","8352.00",null,"non spécialisé"],
    [247,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","2706.18",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [248,"Compte administratif","2022","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","82176.85",null,null,null,"0.00","87942.00",null,"non spécialisé"],
    [249,"Compte administratif","2022","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","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [250,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","25588.51",null,null,null,"0.00","29990.00",null,"non spécialisé"],
    [251,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","221112.73",null,null,null,"0.00","244121.00",null,"non spécialisé"],
    [252,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","48314.00",null,null,null,"0.00","48446.00",null,"non spécialisé"],
    [253,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","11476.22",null,null,null,"0.00","14852.00",null,"non spécialisé"],
    [254,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","1548465.87",null,null,null,"0.00","1587358.00",null,"non spécialisé"],
    [255,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","6712.57",null,null,null,"0.00","6713.00",null,"non spécialisé"],
    [256,"Compte administratif","2022","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","11474.40",null,null,null,"0.00","11475.00",null,"non spécialisé"],
    [257,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","301.99",null,null,null,"0.00","302.00",null,"non spécialisé"],
    [258,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","212","Ecoles primaires",null,"investissement","réel","dépense","11246.81",null,"3358.63",null,"0.00","16219.63","4972.59","non spécialisé"],
    [259,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","4127.52",null,null,null,"0.00","4200.00",null,"non spécialisé"],
    [260,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","211","Ecoles maternelles",null,"investissement","réel","dépense","7137.07",null,"475.18",null,"0.00","9439.18","2301.96","non spécialisé"],
    [261,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","1494.54",null,null,null,"0.00","1900.00",null,"non spécialisé"],
    [262,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","112","Police municipale",null,"investissement","réel","dépense","40326.78",null,"65001.44",null,"0.00","163001.44","122673.68","non spécialisé"],
    [263,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","371470.40",null,null,null,"0.00","376601.00",null,"non spécialisé"],
    [264,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","025","Aides aux associations (non classées ailleurs)",null,"investissement","réel","dépense","20001.71",null,"11338.98",null,"0.00","26001.98","0.00","non spécialisé"],
    [265,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","023","Information, communication, publicité",null,"investissement","réel","dépense","5560.51",null,null,null,"0.00","8500.00","2935.20","non spécialisé"],
    [266,"Compte administratif","2022","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","30150.00",null,null,null,"0.00","30150.00",null,"non spécialisé"],
    [267,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","020","Administration générale de la collectivité",null,"investissement","réel","dépense","6832.43",null,null,null,"0.00","35604.00","472.80","non spécialisé"],
    [268,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","8147.74",null,null,null,"0.00","8155.00",null,"non spécialisé"],
    [269,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65731","Etat","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","2000.00",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [270,"Compte administratif","2022","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","43230.41",null,null,null,"0.00","43570.00",null,"non spécialisé"],
    [271,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2188","Autres immobilisations corporelles","01","Opérations non ventilables",null,"investissement","ordre","dépense","38344.00",null,null,null,"0.00","38344.00",null,"non spécialisé"],
    [272,"Compte administratif","2022","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","86.24",null,null,null,"0.00","87.00",null,"non spécialisé"],
    [273,"Compte administratif","2022","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","300.00",null,"non spécialisé"],
    [274,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","021","Assemblée locale",null,"fonctionnement","réel","dépense","1729.81",null,null,null,"0.00","1806.00",null,"non spécialisé"],
    [275,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","1613.65",null,null,null,"0.00","1634.00",null,"non spécialisé"],
    [276,"Compte administratif","2022","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","3532.87",null,null,null,"0.00","3551.00",null,"non spécialisé"],
    [277,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","021","Assemblée locale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [278,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","64","Crèches et garderies",null,"investissement","réel","dépense","28326.46",null,"2428.78",null,"0.00","36368.78","7837.13","non spécialisé"],
    [279,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","021","Assemblée locale",null,"fonctionnement","réel","dépense","340.51",null,null,null,"0.00","1800.00",null,"non spécialisé"],
    [280,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","021","Assemblée locale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [281,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","3213.62",null,null,null,"0.00","5000.00","1786.38","non spécialisé"],
    [282,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6232","Fêtes et cérémonies","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","1065.36",null,null,null,"0.00","1066.00",null,"non spécialisé"],
    [283,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","25634.40",null,null,null,"0.00","25639.00",null,"non spécialisé"],
    [284,"Compte administratif","2022","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","6721.94",null,null,null,"0.00","8407.00",null,"non spécialisé"],
    [285,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","11213.40",null,null,null,"0.00","11214.00",null,"non spécialisé"],
    [286,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","322","Musées",null,"fonctionnement","réel","dépense","1410.00",null,null,null,"0.00","1410.00",null,"non spécialisé"],
    [287,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","322","Musées",null,"investissement","réel","dépense","115157.59",null,"155692.27",null,"0.00","123273.27","8115.00","non spécialisé"],
    [288,"Compte administratif","2022","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","0.00",null,null,null,"0.00","150.00",null,"non spécialisé"],
    [289,"Compte administratif","2022","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","100.00",null,"non spécialisé"],
    [290,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","321","Bibliothèques et médiathèques",null,"investissement","réel","dépense","40942.98",null,"18269.02",null,"0.00","44315.02","3371.17","non spécialisé"],
    [291,"Compte administratif","2022","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","151549.28",null,null,null,"0.00","151800.00",null,"non spécialisé"],
    [292,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","1320.00",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [293,"Compte administratif","2022","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","9213532.67",null,null,null,"0.00","9224000.00",null,"non spécialisé"],
    [294,"Compte administratif","2022","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","42241.10",null,null,null,"0.00",null,null,"non spécialisé"],
    [295,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","042","Opérations d'ordre de transfert entre sections","722","Immobilisations corporelles","01","Opérations non ventilables",null,"fonctionnement","ordre","recette","584385.00",null,null,null,"0.00","584385.00",null,"non spécialisé"],
    [296,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","313","Théâtres",null,"investissement","réel","dépense","13325.00",null,null,null,"0.00","400000.00","386675.00","non spécialisé"],
    [297,"Compte administratif","2022","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","71047.36",null,null,null,"0.00","72598.00",null,"non spécialisé"],
    [298,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28188","Autres immobilisations corporelles","01","Opérations non ventilables",null,"investissement","ordre","recette","1236193.01",null,null,null,"0.00","1237000.00",null,"non spécialisé"],
    [299,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28184","Mobilier","01","Opérations non ventilables",null,"investissement","ordre","recette","395618.10",null,null,null,"0.00","396000.00",null,"non spécialisé"],
    [300,"Compte administratif","2022","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","250.00",null,"non spécialisé"],
    [301,"Compte administratif","2022","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","836499.53",null,null,null,"0.00","837000.00",null,"non spécialisé"],
    [302,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28182","Matériel de transport","01","Opérations non ventilables",null,"investissement","ordre","recette","840958.74",null,null,null,"0.00","841000.00",null,"non spécialisé"],
    [303,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","251","Hébergement et restauration scolaire",null,"investissement","réel","dépense","19401.25",null,"4685.93",null,"0.00","19401.93","0.00","non spécialisé"],
    [304,"Compte administratif","2022","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","492591.52",null,null,null,"0.00","493000.00",null,"non spécialisé"],
    [305,"Compte administratif","2022","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","22112.09",null,null,null,"0.00","23000.00",null,"non spécialisé"],
    [306,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","213","Classes regroupées",null,"investissement","réel","dépense","106828.66",null,"70113.06",null,"0.00","115097.06","7982.79","non spécialisé"],
    [307,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","281538","Autres réseaux","01","Opérations non ventilables",null,"investissement","ordre","recette","29289.00",null,null,null,"0.00","29500.00",null,"non spécialisé"],
    [308,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6237","Publications","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","86489.74",null,null,null,"0.00","86490.00",null,"non spécialisé"],
    [309,"Compte administratif","2022","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"],
    [310,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28152","Installations de voirie","01","Opérations non ventilables",null,"investissement","ordre","recette","4170.12",null,null,null,"0.00","4200.00",null,"non spécialisé"],
    [311,"Compte administratif","2022","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","1980491.74",null,null,null,"0.00","1983000.00",null,"non spécialisé"],
    [312,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28132","Immeubles de rapport","01","Opérations non ventilables",null,"investissement","ordre","recette","11089.00",null,null,null,"0.00","11500.00",null,"non spécialisé"],
    [313,"Compte administratif","2022","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","26745.77",null,null,null,"0.00","26800.00",null,"non spécialisé"],
    [314,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","5400.86",null,null,null,"0.00","5489.00",null,"non spécialisé"],
    [315,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [316,"Compte administratif","2022","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","134002.87",null,null,null,"0.00","134100.00",null,"non spécialisé"],
    [317,"Compte administratif","2022","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","389200.00",null,null,null,"0.00","389200.00",null,"non spécialisé"],
    [318,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28046","Attributions de compensation d'investissement","01","Opérations non ventilables",null,"investissement","ordre","recette","3892306.03",null,null,null,"0.00","3892500.00",null,"non spécialisé"],
    [319,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","025","Aides aux associations (non classées ailleurs)",null,"investissement","réel","dépense","576.00",null,null,null,"0.00","10708.00","4498.15","non spécialisé"],
    [320,"Compte administratif","2022","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","558400.00",null,null,null,"0.00","558400.00",null,"non spécialisé"],
    [321,"Compte administratif","2022","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"],
    [322,"Compte administratif","2022","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"],
    [323,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","023","Information, communication, publicité",null,"investissement","réel","dépense","0.00",null,"24467.00",null,"0.00","7933.00","0.00","non spécialisé"],
    [324,"Compte administratif","2022","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"],
    [325,"Compte administratif","2022","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"],
    [326,"Compte administratif","2022","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","1700.00",null,"non spécialisé"],
    [327,"Compte administratif","2022","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"],
    [328,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2184","Mobilier","020","Administration générale de la collectivité",null,"investissement","réel","dépense","92760.57",null,"23874.30",null,"0.00","159369.30","66604.02","non spécialisé"],
    [329,"Compte administratif","2022","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"],
    [330,"Compte administratif","2022","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"],
    [331,"Compte administratif","2022","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"],
    [332,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","524","Autres services",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","380000.00","380000.00","non spécialisé"],
    [333,"Compte administratif","2022","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"],
    [334,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","280422","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","755897.00",null,null,null,"0.00","756000.00",null,"non spécialisé"],
    [335,"Compte administratif","2022","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","90196.00",null,null,null,"0.00","90200.00",null,"non spécialisé"],
    [336,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804182","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","307329.11",null,null,null,"0.00","308000.00",null,"non spécialisé"],
    [337,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65548","Autres contributions","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","1463573.00",null,null,null,"0.00","1463573.00",null,"non spécialisé"],
    [338,"Compte administratif","2022","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","391656.68",null,null,null,"0.00","392000.00",null,"non spécialisé"],
    [339,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6558","Autres contributions obligatoires","213","Classes regroupées",null,"fonctionnement","réel","dépense","478139.68",null,null,null,"0.00","478140.00",null,"non spécialisé"],
    [340,"Compte administratif","2022","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","35285.00",null,null,null,"0.00","54660.00",null,"non spécialisé"],
    [341,"Compte administratif","2022","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"],
    [342,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","191868.61",null,null,null,"0.00","218000.00",null,"non spécialisé"],
    [343,"Compte administratif","2022","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"],
    [344,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","62876","à un GFP de rattachement","213","Classes regroupées",null,"fonctionnement","réel","dépense","113268.00",null,null,null,"0.00","113268.00",null,"non spécialisé"],
    [345,"Compte administratif","2022","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","65478.00",null,null,null,"0.00","66000.00",null,"non spécialisé"],
    [346,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6558","Autres contributions obligatoires","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","434478.34",null,null,null,"0.00","434490.00",null,"non spécialisé"],
    [347,"Compte administratif","2022","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","1060.00",null,null,null,"0.00","1060.00",null,"non spécialisé"],
    [348,"Compte administratif","2022","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","19497.92",null,null,null,"0.00","62700.00",null,"non spécialisé"],
    [349,"Compte administratif","2022","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"],
    [350,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6247","Transports collectifs","252","Transports scolaires",null,"fonctionnement","réel","dépense","88468.32",null,null,null,"0.00","98320.00",null,"non spécialisé"],
    [351,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2183","Matériel de bureau et matériel informatique","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","7500.00","7500.00","non spécialisé"],
    [352,"Compte administratif","2022","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"],
    [353,"Compte administratif","2022","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"],
    [354,"Compte administratif","2022","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","24918.00",null,"non spécialisé"],
    [355,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","212","Ecoles primaires",null,"fonctionnement","réel","dépense","1260.00",null,null,null,"0.00","1465.00",null,"non spécialisé"],
    [356,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28041582","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","4746.00",null,null,null,"0.00","4800.00",null,"non spécialisé"],
    [357,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65738","Autres organismes publics","30","Services communs",null,"fonctionnement","réel","dépense","11180.00",null,null,null,"0.00","11180.00",null,"non spécialisé"],
    [358,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","28041512","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","1866282.00",null,null,null,"0.00","1866500.00",null,"non spécialisé"],
    [359,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","213","Classes regroupées",null,"fonctionnement","réel","dépense","602.93",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [360,"Compte administratif","2022","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","887194.83",null,null,null,"0.00","894200.00",null,"non spécialisé"],
    [361,"Compte administratif","2022","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"],
    [362,"Compte administratif","2022","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"],
    [363,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","657364","A caractère industriel et commercial","30","Services communs",null,"fonctionnement","réel","dépense","4550.00",null,null,null,"0.00","4550.00",null,"non spécialisé"],
    [364,"Compte administratif","2022","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"],
    [365,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65731","Etat","30","Services communs",null,"fonctionnement","réel","dépense","4448.00",null,null,null,"0.00","4448.00",null,"non spécialisé"],
    [366,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804122","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","31000.02",null,null,null,"0.00","31100.00",null,"non spécialisé"],
    [367,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2804112","Bâtiments et installations","01","Opérations non ventilables",null,"investissement","ordre","recette","704723.00",null,null,null,"0.00","705000.00",null,"non spécialisé"],
    [368,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","213","Classes regroupées",null,"fonctionnement","réel","dépense","32411.80",null,null,null,"0.00","32412.00",null,"non spécialisé"],
    [369,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","823","Espaces verts urbains",null,"investissement","réel","dépense","5754.82",null,null,null,"0.00","6125.00","369.60","non spécialisé"],
    [370,"Compte administratif","2022","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","10628.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [371,"Compte administratif","2022","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","46970.92",null,null,null,"0.00","47033.00",null,"non spécialisé"],
    [372,"Compte administratif","2022","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","43619.73",null,null,null,"0.00","43625.00",null,"non spécialisé"],
    [373,"Compte administratif","2022","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","795687.92",null,null,null,"0.00","528052.00",null,"non spécialisé"],
    [374,"Compte administratif","2022","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","1627.16",null,null,null,"0.00",null,null,"non spécialisé"],
    [375,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7711","Dédits et pénalités perçus","01","Opérations non ventilables",null,"fonctionnement","réel","recette","40.58",null,null,null,"0.00",null,null,"non spécialisé"],
    [376,"Compte administratif","2022","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","10730.91",null,null,null,"0.00","40000.00",null,"non spécialisé"],
    [377,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","16818","Autres prêteurs","01","Opérations non ventilables",null,"investissement","réel","dépense","65639.34",null,null,null,"0.00","66000.00","0.00","non spécialisé"],
    [378,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","830","Services communs",null,"fonctionnement","réel","dépense","1659.41",null,null,null,"0.00","1695.00",null,"non spécialisé"],
    [379,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","002","Résultat de fonctionnement reporté","002","Résultat de fonctionnement reporté","01","Opérations non ventilables",null,"fonctionnement","réel","recette","8536811.33",null,null,null,"0.00","8536811.33",null,"non spécialisé"],
    [380,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7551","Excédent des budgets annexes à caractère administratif","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","recette","128389.82",null,null,null,"0.00","128390.00",null,"non spécialisé"],
    [381,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","16441","Opérations afférentes à l'emprunt","01","Opérations non ventilables",null,"investissement","réel","dépense","1593600.00",null,null,null,"0.00","1594000.00","0.00","non spécialisé"],
    [382,"Compte administratif","2022","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","15624.00",null,null,null,"0.00","15624.00",null,"non spécialisé"],
    [383,"Compte administratif","2022","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","12240.50",null,null,null,"0.00","12301.00",null,"non spécialisé"],
    [384,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7788","Produits exceptionnels divers","71","Parc privé de la ville",null,"fonctionnement","réel","recette","13990.00",null,null,null,"0.00","7000.00",null,"non spécialisé"],
    [385,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1348","Autres","01","Opérations non ventilables",null,"investissement","réel","dépense","19561.00",null,null,null,"0.00","19561.00","0.00","non spécialisé"],
    [386,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","1641","Emprunts en euros","01","Opérations non ventilables",null,"investissement","réel","dépense","12042651.70",null,null,null,"0.00","12250000.00","0.00","non spécialisé"],
    [387,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","813","Propreté urbaine",null,"investissement","réel","dépense","41388.12",null,"53479.60",null,"0.00","65879.60","24256.55","non spécialisé"],
    [388,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","830","Services communs",null,"fonctionnement","réel","dépense","13825.40",null,null,null,"0.00","13826.00",null,"non spécialisé"],
    [389,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","10","Dotations, fonds divers et réserves","10226","Taxe d'aménagement","01","Opérations non ventilables",null,"investissement","réel","dépense","3541.30",null,"11902.00",null,"0.00","111902.00","11902.00","non spécialisé"],
    [390,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","76","Produits financiers","761","Produits de participations","01","Opérations non ventilables",null,"fonctionnement","réel","recette","19586.51",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [391,"Compte administratif","2022","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","0.00","non spécialisé"],
    [392,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","3080.02",null,null,null,"0.00","3100.00",null,"non spécialisé"],
    [393,"Compte administratif","2022","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","26792.36",null,null,null,"0.00","27000.00",null,"non spécialisé"],
    [394,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","64","Crèches et garderies",null,"investissement","réel","dépense","60521.35",null,"53853.26",null,"0.00","62753.26","544.99","non spécialisé"],
    [395,"Compte administratif","2022","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","47236.85",null,null,null,"0.00","48000.00",null,"non spécialisé"],
    [396,"Compte administratif","2022","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","101555.50",null,null,null,"0.00","102866.00",null,"non spécialisé"],
    [397,"Compte administratif","2022","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","9299.15",null,null,null,"0.00","3800.00",null,"non spécialisé"],
    [398,"Compte administratif","2022","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","23888.08",null,null,null,"0.00","23340.00",null,"non spécialisé"],
    [399,"Compte administratif","2022","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","30490.59",null,null,null,"0.00","30491.00",null,"non spécialisé"],
    [400,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","10000.00",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [401,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","2853.62",null,null,null,"0.00","2854.00",null,"non spécialisé"],
    [402,"Compte administratif","2022","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","9151.39",null,null,null,"0.00","24880.00",null,"non spécialisé"],
    [403,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","510","Services communs",null,"investissement","réel","dépense","14722.65",null,null,null,"0.00","14723.00","0.00","non spécialisé"],
    [404,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","3504.38",null,null,null,"0.00","3505.00",null,"non spécialisé"],
    [405,"Compte administratif","2022","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","2947.58",null,null,null,"0.00","2948.00",null,"non spécialisé"],
    [406,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","90","Interventions économiques",null,"fonctionnement","réel","recette","21785.67",null,null,null,"0.00","18290.00",null,"non spécialisé"],
    [407,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","10597.08",null,null,null,"0.00","10598.00",null,"non spécialisé"],
    [408,"Compte administratif","2022","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","794.40",null,null,null,"0.00","795.00",null,"non spécialisé"],
    [409,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1317","Budget communautaire et fonds structurels","322","Musées",null,"investissement","réel","recette","0.00",null,null,null,"0.00","37479.00","0.00","non spécialisé"],
    [410,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","33261.55",null,"24250.33",null,"0.00","34071.33","809.78","non spécialisé"],
    [411,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","71","Parc privé de la ville",null,"fonctionnement","réel","recette","1018094.54",null,null,null,"0.00","980000.00",null,"non spécialisé"],
    [412,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","3514.62",null,null,null,"0.00","3515.00",null,"non spécialisé"],
    [413,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","414","Autres équipements sportifs ou de loisir",null,"investissement","réel","dépense","2811.12",null,"771.12",null,"0.00","4585.12","1773.96","non spécialisé"],
    [414,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","63","Aides à la famille",null,"fonctionnement","réel","recette","19007.63",null,null,null,"0.00","17000.00",null,"non spécialisé"],
    [415,"Compte administratif","2022","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","234311.15",null,null,null,"0.00","180405.00",null,"non spécialisé"],
    [416,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","413","Piscines",null,"investissement","réel","dépense","32760.47",null,"7087.82",null,"0.00","42331.82","9518.87","non spécialisé"],
    [417,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6282","Frais de gardiennage (églises, forêts et bois communaux)","413","Piscines",null,"fonctionnement","réel","dépense","94959.42",null,null,null,"0.00","94960.00",null,"non spécialisé"],
    [418,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","313","Théâtres",null,"fonctionnement","réel","recette","249051.48",null,null,null,"0.00","229500.00",null,"non spécialisé"],
    [419,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","413","Piscines",null,"fonctionnement","réel","dépense","17412.20",null,null,null,"0.00","17413.00",null,"non spécialisé"],
    [420,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","413","Piscines",null,"fonctionnement","réel","dépense","17065.94",null,null,null,"0.00","17066.00",null,"non spécialisé"],
    [421,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","823","Espaces verts urbains",null,"investissement","réel","dépense","863676.39",null,"392096.23",null,"0.00","1621332.23","757654.18","non spécialisé"],
    [422,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","412","Stades",null,"investissement","réel","dépense","58739.76",null,"54462.00",null,"0.00","58740.00","0.00","non spécialisé"],
    [423,"Compte administratif","2022","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","37408.95",null,null,null,"0.00","41400.00",null,"non spécialisé"],
    [424,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","214112.98",null,"275750.00",null,"0.00","425750.00","211637.02","non spécialisé"],
    [425,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7342","Versement mobilité","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","8928.24",null,null,null,"0.00","9000.00",null,"non spécialisé"],
    [426,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","413","Piscines",null,"fonctionnement","réel","dépense","13008.49",null,null,null,"0.00","13009.00",null,"non spécialisé"],
    [427,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","747706.80",null,"787592.62",null,"0.00","1508196.62","759758.63","non spécialisé"],
    [428,"Compte administratif","2022","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","1961.18",null,null,null,"0.00",null,null,"non spécialisé"],
    [429,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","411","Salles de sport, gymnases",null,"investissement","réel","dépense","72896.36",null,"40729.39",null,"0.00","81764.39","8732.62","non spécialisé"],
    [430,"Compte administratif","2022","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","53831.69",null,null,null,"0.00","68400.00",null,"non spécialisé"],
    [431,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","413","Piscines",null,"fonctionnement","réel","dépense","41566.41",null,null,null,"0.00","41567.00",null,"non spécialisé"],
    [432,"Compte administratif","2022","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","4798.37",null,null,null,"0.00","4500.00",null,"non spécialisé"],
    [433,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","413","Piscines",null,"fonctionnement","réel","dépense","269.47",null,null,null,"0.00","270.00",null,"non spécialisé"],
    [434,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","413","Piscines",null,"fonctionnement","réel","dépense","8957.98",null,null,null,"0.00","8958.00",null,"non spécialisé"],
    [435,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","412","Stades",null,"investissement","réel","dépense","248477.68",null,"82116.25",null,"0.00","422279.25","173800.77","non spécialisé"],
    [436,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1318","Autres","422","Autres activités pour les jeunes",null,"investissement","réel","recette","14742.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [437,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","40","Services communs",null,"investissement","réel","dépense","7591.56",null,"6571.56",null,"0.00","12878.56","5133.10","non spécialisé"],
    [438,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","413","Piscines",null,"fonctionnement","réel","dépense","27826.34",null,null,null,"0.00","27841.00",null,"non spécialisé"],
    [439,"Compte administratif","2022","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"],
    [440,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","322","Musées",null,"investissement","réel","dépense","308332.34",null,"434153.42",null,"0.00","363186.42","54853.15","non spécialisé"],
    [441,"Compte administratif","2022","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","266585.53",null,null,null,"0.00","211000.00",null,"non spécialisé"],
    [442,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","255448.04",null,"388375.63",null,"0.00","732972.63","452905.94","non spécialisé"],
    [443,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","321","Bibliothèques et médiathèques",null,"investissement","réel","dépense","341373.61",null,"57365.66",null,"0.00","385371.66","43997.69","non spécialisé"],
    [444,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60611","Eau et assainissement","413","Piscines",null,"fonctionnement","réel","dépense","182387.85",null,null,null,"0.00","182397.00",null,"non spécialisé"],
    [445,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70876","par le GFP de rattachement","71","Parc privé de la ville",null,"fonctionnement","réel","recette","4862.63",null,null,null,"0.00",null,null,"non spécialisé"],
    [446,"Compte administratif","2022","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","245850.88",null,null,null,"0.00","239830.00",null,"non spécialisé"],
    [447,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","420.00",null,null,null,"0.00","420.00",null,"non spécialisé"],
    [448,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","314","Cinémas et autres salles de spectacles",null,"investissement","réel","dépense","24232.88",null,"49110.67",null,"0.00","91198.67","66965.77","non spécialisé"],
    [449,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","748372","Dotation politique de la ville","01","Opérations non ventilables",null,"fonctionnement","réel","recette","139981.92",null,null,null,"0.00","38000.00",null,"non spécialisé"],
    [450,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","322","Musées",null,"investissement","réel","dépense","218644.96",null,"116485.11",null,"0.00","805373.11","586728.15","non spécialisé"],
    [451,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","110","Services communs",null,"investissement","réel","dépense","1605.87",null,"26505.26",null,"0.00","26505.26","24899.39","non spécialisé"],
    [452,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","412","Stades",null,"fonctionnement","réel","dépense","186.60",null,null,null,"0.00","187.00",null,"non spécialisé"],
    [453,"Compte administratif","2022","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","255658.77",null,null,null,"0.00","259025.00",null,"non spécialisé"],
    [454,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","212","Ecoles primaires",null,"investissement","réel","dépense","230118.59",null,"146289.73",null,"0.00","523375.73","293256.14","non spécialisé"],
    [455,"Compte administratif","2022","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","9059.00",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [456,"Compte administratif","2022","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"],
    [457,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","020","Administration générale de la collectivité",null,"investissement","réel","dépense","1628104.81",null,"1198613.09",null,"0.00","2735593.09","1099748.63","non spécialisé"],
    [458,"Compte administratif","2022","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"],
    [459,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","17354.86",null,null,null,"0.00","17383.00",null,"non spécialisé"],
    [460,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","2135","Installations générales, agencements, aménagements des constructions","01","Opérations non ventilables",null,"investissement","ordre","dépense","70873.45",null,null,null,"0.00","70875.00",null,"non spécialisé"],
    [461,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","321","Bibliothèques et médiathèques",null,"investissement","réel","recette","38452.00",null,null,null,"0.00","38452.00","0.00","non spécialisé"],
    [462,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","322","Musées",null,"investissement","réel","recette","77515.00",null,null,null,"0.00","77515.00","0.00","non spécialisé"],
    [463,"Compte administratif","2022","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,"221000.00",null,"0.00","221000.00","221000.00","non spécialisé"],
    [464,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","744","FCTVA","01","Opérations non ventilables",null,"fonctionnement","réel","recette","40594.85",null,null,null,"0.00","40595.00",null,"non spécialisé"],
    [465,"Compte administratif","2022","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","471120.00",null,null,null,"0.00","471120.00",null,"non spécialisé"],
    [466,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","316.82",null,null,null,"0.00","317.00",null,"non spécialisé"],
    [467,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7413","D.G.F. des permanents syndicaux","01","Opérations non ventilables",null,"fonctionnement","réel","recette","47235.00",null,null,null,"0.00","46200.00",null,"non spécialisé"],
    [468,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74127","Dotation nationale de péréquation","01","Opérations non ventilables",null,"fonctionnement","réel","recette","1466888.00",null,null,null,"0.00","1466888.00",null,"non spécialisé"],
    [469,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","412","Stades",null,"fonctionnement","réel","dépense","8278.10",null,null,null,"0.00","8280.00",null,"non spécialisé"],
    [470,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74123","Dotation de solidarité urbaine","01","Opérations non ventilables",null,"fonctionnement","réel","recette","9705205.00",null,null,null,"0.00","9705205.00",null,"non spécialisé"],
    [471,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","412","Stades",null,"fonctionnement","réel","dépense","11879.60",null,null,null,"0.00","11880.00",null,"non spécialisé"],
    [472,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7411","Dotation forfaitaire","01","Opérations non ventilables",null,"fonctionnement","réel","recette","19978453.00",null,null,null,"0.00","19978453.00",null,"non spécialisé"],
    [473,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","251","Hébergement et restauration scolaire",null,"investissement","réel","dépense","43053.76",null,"31915.62",null,"0.00","114265.62","71174.12","non spécialisé"],
    [474,"Compte administratif","2022","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","2435932.00",null,null,null,"0.00","2653328.00",null,"non spécialisé"],
    [475,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","12489.85",null,null,null,"0.00","12490.00",null,"non spécialisé"],
    [476,"Compte administratif","2022","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","5661098.08",null,null,null,"0.00","4300000.00",null,"non spécialisé"],
    [477,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","3574.02",null,null,null,"0.00","3575.00",null,"non spécialisé"],
    [478,"Compte administratif","2022","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","448.04",null,null,null,"0.00",null,null,"non spécialisé"],
    [479,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","7670.86",null,null,null,"0.00","7671.00",null,"non spécialisé"],
    [480,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7351","Taxe sur la consommation finale d'électricité","01","Opérations non ventilables",null,"fonctionnement","réel","recette","1919947.21",null,null,null,"0.00","1950000.00",null,"non spécialisé"],
    [481,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","213","Classes regroupées",null,"investissement","réel","dépense","28838.93",null,"5904.05",null,"0.00","30314.05","1474.60","non spécialisé"],
    [482,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7343","Taxes sur les pylônes électriques","01","Opérations non ventilables",null,"fonctionnement","réel","recette","21352.00",null,null,null,"0.00","21000.00",null,"non spécialisé"],
    [483,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","412","Stades",null,"investissement","réel","recette","0.00",null,null,null,"0.00","90000.00","0.00","non spécialisé"],
    [484,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21316","Equipements du cimetière","026","Cimetières et pompes funèbres",null,"investissement","réel","dépense","248548.76",null,"219805.12",null,"0.00","929204.12","671255.59","non spécialisé"],
    [485,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","521","Services à caractère social pour handicapés et inadaptés",null,"investissement","réel","recette","236710.47",null,null,null,"0.00","236710.00",null,"non spécialisé"],
    [486,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","814","Eclairage public",null,"investissement","réel","recette","333450.00",null,null,null,"0.00","333450.00","0.00","non spécialisé"],
    [487,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7328","Autres fiscalités reversées","01","Opérations non ventilables",null,"fonctionnement","réel","recette","54243.52",null,null,null,"0.00","60000.00",null,"non spécialisé"],
    [488,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7318","Autres impôts locaux ou assimilés","01","Opérations non ventilables",null,"fonctionnement","réel","recette","403061.00",null,null,null,"0.00","313826.00",null,"non spécialisé"],
    [489,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","73111","Impôts directs locaux","01","Opérations non ventilables",null,"fonctionnement","réel","recette","94074730.00",null,null,null,"0.00","91928689.00",null,"non spécialisé"],
    [490,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65731","Etat","40","Services communs",null,"fonctionnement","réel","dépense","6000.00",null,null,null,"0.00","6000.00",null,"non spécialisé"],
    [491,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","21316","Equipements du cimetière","01","Opérations non ventilables",null,"investissement","ordre","dépense","31515.00",null,null,null,"0.00","31515.00",null,"non spécialisé"],
    [492,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7788","Produits exceptionnels divers","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","251562.18",null,null,null,"0.00","233457.00",null,"non spécialisé"],
    [493,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","775","Produits des cessions d'immobilisations","811","Eau et assainissement",null,"fonctionnement","réel","recette","35881.66",null,null,null,"0.00",null,null,"non spécialisé"],
    [494,"Compte administratif","2022","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","323823.96",null,null,null,"0.00","328475.00",null,"non spécialisé"],
    [495,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","40","Services communs",null,"fonctionnement","réel","dépense","375.90",null,null,null,"0.00","376.00",null,"non spécialisé"],
    [496,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6168","Autres","40","Services communs",null,"fonctionnement","réel","dépense","151.22",null,null,null,"0.00","152.00",null,"non spécialisé"],
    [497,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","775","Produits des cessions d'immobilisations","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","163325.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [498,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","40","Services communs",null,"fonctionnement","réel","dépense","6755.02",null,null,null,"0.00","6757.00",null,"non spécialisé"],
    [499,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7718","Autres produits exceptionnels sur opérations de gestion","322","Musées",null,"fonctionnement","réel","recette","197.70",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [500,"Compte administratif","2022","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","38992.59",null,null,null,"0.00","39548.00",null,"non spécialisé"],
    [501,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","40","Services communs",null,"fonctionnement","réel","dépense","6898.61",null,null,null,"0.00","6900.00",null,"non spécialisé"],
    [502,"Compte administratif","2022","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","11434.88",null,null,null,"0.00","12535.00",null,"non spécialisé"],
    [503,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7588","Autres produits divers de gestion courante","112","Police municipale",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [504,"Compte administratif","2022","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","26947.88",null,null,null,"0.00","27770.00",null,"non spécialisé"],
    [505,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","40","Services communs",null,"fonctionnement","réel","dépense","7580.68",null,null,null,"0.00","7582.00",null,"non spécialisé"],
    [506,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","757","Redevances versées par les fermiers et concessionnaires","322","Musées",null,"fonctionnement","réel","recette","45500.00",null,null,null,"0.00","40000.00",null,"non spécialisé"],
    [507,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","212","Ecoles primaires",null,"investissement","réel","dépense","180.00",null,"660.00",null,"0.00","4660.00","480.00","non spécialisé"],
    [508,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","40","Services communs",null,"fonctionnement","réel","dépense","5390.31",null,null,null,"0.00","5392.00",null,"non spécialisé"],
    [509,"Compte administratif","2022","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","31072.04",null,null,null,"0.00","36463.00",null,"non spécialisé"],
    [510,"Compte administratif","2022","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","168898.09",null,null,null,"0.00","174318.00",null,"non spécialisé"],
    [511,"Compte administratif","2022","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","71332.65",null,null,null,"0.00","75107.00",null,"non spécialisé"],
    [512,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","40","Services communs",null,"fonctionnement","réel","dépense","8597.20",null,null,null,"0.00","8598.00",null,"non spécialisé"],
    [513,"Compte administratif","2022","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","660430.77",null,null,null,"0.00","663084.00",null,"non spécialisé"],
    [514,"Compte administratif","2022","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","39264.41",null,null,null,"0.00","39306.00",null,"non spécialisé"],
    [515,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64172","Apprentis  indemnité inflation","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","700.00",null,null,null,"0.00","700.00",null,"non spécialisé"],
    [516,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","1322","Régions","01","Opérations non ventilables",null,"investissement","ordre","recette","999999.00",null,null,null,"0.00","999999.00",null,"non spécialisé"],
    [517,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","020","Administration générale de la collectivité",null,"investissement","réel","recette","101918.38",null,null,null,"0.00","135027.00","0.00","non spécialisé"],
    [518,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","213","Classes regroupées",null,"investissement","réel","recette","48362.52",null,null,null,"0.00","55424.00","0.00","non spécialisé"],
    [519,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","110","Services communs",null,"investissement","réel","recette","3000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [520,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","212","Ecoles primaires",null,"investissement","réel","recette","180324.98",null,null,null,"0.00","180325.00","0.00","non spécialisé"],
    [521,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","213","Classes regroupées",null,"investissement","réel","recette","93697.56",null,"110877.00",null,"0.00","110877.00",null,"non spécialisé"],
    [522,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","752","Revenus des immeubles","322","Musées",null,"fonctionnement","réel","recette","30160.00",null,null,null,"0.00","30500.00",null,"non spécialisé"],
    [523,"Compte administratif","2022","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","2392670.00",null,null,null,"0.00","2392700.00",null,"non spécialisé"],
    [524,"Compte administratif","2022","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","66543.89",null,null,null,"0.00","66557.00",null,"non spécialisé"],
    [525,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","recette","26500.00",null,null,null,"0.00","26500.00",null,"non spécialisé"],
    [526,"Compte administratif","2022","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","553836.00",null,null,null,"0.00","553836.00",null,"non spécialisé"],
    [527,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6574","Subventions de fonctionnement aux associations et autres personnes de droit privé","322","Musées",null,"fonctionnement","réel","dépense","6000.00",null,null,null,"0.00","6000.00",null,"non spécialisé"],
    [528,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","172051.83",null,null,null,"0.00","64190.00",null,"non spécialisé"],
    [529,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64172","Apprentis  indemnité inflation","413","Piscines",null,"fonctionnement","réel","dépense","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [530,"Compte administratif","2022","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","6318.98",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [531,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2115","Terrains bâtis","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","320045.69",null,"307693.41",null,"0.00","821879.41","425255.26","non spécialisé"],
    [532,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64172","Apprentis  indemnité inflation","64","Crèches et garderies",null,"fonctionnement","réel","dépense","400.00",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [533,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64172","Apprentis  indemnité inflation","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [534,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","322","Musées",null,"fonctionnement","réel","dépense","1265.66",null,null,null,"0.00","2225.00",null,"non spécialisé"],
    [535,"Compte administratif","2022","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","276956.83",null,null,null,"0.00","232000.00",null,"non spécialisé"],
    [536,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","1107.09",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [537,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64172","Apprentis  indemnité inflation","322","Musées",null,"fonctionnement","réel","dépense","300.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [538,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","62878","à d'autres organismes","322","Musées",null,"fonctionnement","réel","dépense","2598.00",null,null,null,"0.00","2598.00",null,"non spécialisé"],
    [539,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70878","par d'autres redevables","322","Musées",null,"fonctionnement","réel","recette","32.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [540,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64172","Apprentis  indemnité inflation","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","200.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [541,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","684.70",null,null,null,"0.00","685.00",null,"non spécialisé"],
    [542,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64172","Apprentis  indemnité inflation","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [543,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64171","Apprentis - rémunérations","64","Crèches et garderies",null,"fonctionnement","réel","dépense","62530.04",null,null,null,"0.00","65527.00",null,"non spécialisé"],
    [544,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64171","Apprentis - rémunérations","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","96005.44",null,null,null,"0.00","103758.00",null,"non spécialisé"],
    [545,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2111","Terrains nus","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","137692.34",null,"379989.76",null,"0.00","573339.76","368694.46","non spécialisé"],
    [546,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","322","Musées",null,"investissement","réel","recette","46200.00",null,"40287.00",null,"0.00","95943.00","8787.00","non spécialisé"],
    [547,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64171","Apprentis - rémunérations","413","Piscines",null,"fonctionnement","réel","dépense","10392.79",null,null,null,"0.00","10400.00",null,"non spécialisé"],
    [548,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64171","Apprentis - rémunérations","510","Services communs",null,"fonctionnement","réel","dépense","2935.93",null,null,null,"0.00","3388.00",null,"non spécialisé"],
    [549,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","311","Expression musicale, lyrique et chorégraphique",null,"investissement","réel","recette","4290.70",null,null,null,"0.00","4291.00","0.00","non spécialisé"],
    [550,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","412","Stades",null,"investissement","réel","recette","8750.00",null,"8750.00",null,"0.00","8750.00","0.00","non spécialisé"],
    [551,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","823","Espaces verts urbains",null,"investissement","réel","recette","75826.58",null,null,null,"0.00","77000.00",null,"non spécialisé"],
    [552,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","324","Entretien du patrimoine culturel",null,"investissement","réel","recette","604093.19",null,"316233.00",null,"0.00","1330031.00","25633.00","non spécialisé"],
    [553,"Compte administratif","2022","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","4986.73",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [554,"Compte administratif","2022","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","652879.87",null,null,null,"0.00","630000.00",null,"non spécialisé"],
    [555,"Compte administratif","2022","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","907406.76",null,null,null,"0.00","906802.00",null,"non spécialisé"],
    [556,"Compte administratif","2022","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"],
    [557,"Compte administratif","2022","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","17008.62",null,null,null,"0.00","15000.00",null,"non spécialisé"],
    [558,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64171","Apprentis - rémunérations","322","Musées",null,"fonctionnement","réel","dépense","32071.10",null,null,null,"0.00","37680.00",null,"non spécialisé"],
    [559,"Compte administratif","2022","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","1420004.10",null,null,null,"0.00","1605000.00",null,"non spécialisé"],
    [560,"Compte administratif","2022","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","12272.24",null,null,null,"0.00","10100.00",null,"non spécialisé"],
    [561,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64171","Apprentis - rémunérations","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","13623.96",null,null,null,"0.00","15277.00",null,"non spécialisé"],
    [562,"Compte administratif","2022","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","351328.88",null,null,null,"0.00","391500.00",null,"non spécialisé"],
    [563,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64171","Apprentis - rémunérations","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","6025.41",null,null,null,"0.00","15191.00",null,"non spécialisé"],
    [564,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","775","Produits des cessions d'immobilisations","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","recette","374840.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [565,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64171","Apprentis - rémunérations","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","30367.83",null,null,null,"0.00","37424.00",null,"non spécialisé"],
    [566,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64171","Apprentis - rémunérations","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","2.00",null,"non spécialisé"],
    [567,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7368","Taxes locales sur la publicité extérieure","01","Opérations non ventilables",null,"fonctionnement","réel","recette","1529432.33",null,null,null,"0.00","800000.00",null,"non spécialisé"],
    [568,"Compte administratif","2022","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",null,"0.00","non spécialisé"],
    [569,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","413","Piscines",null,"investissement","réel","recette","200000.00",null,null,null,"0.00","200000.00","0.00","non spécialisé"],
    [570,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64138","Autres indemnités","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","42629.50",null,null,null,"0.00","50574.00",null,"non spécialisé"],
    [571,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","91","Foires et marchés",null,"fonctionnement","réel","dépense","200.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [572,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64136","Indemnités de préavis et de licenciement","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","5632.22",null,null,null,"0.00","5633.00",null,"non spécialisé"],
    [573,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","813","Propreté urbaine",null,"fonctionnement","réel","dépense","2000.00",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [574,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","300.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [575,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [576,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","64","Crèches et garderies",null,"fonctionnement","réel","dépense","7700.00",null,null,null,"0.00","7700.00",null,"non spécialisé"],
    [577,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","823","Espaces verts urbains",null,"investissement","réel","recette","23794.91",null,null,null,"0.00","23795.00","0.00","non spécialisé"],
    [578,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","347159.00",null,null,null,"0.00","365660.00","0.00","non spécialisé"],
    [579,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1321","Etat et établissements nationaux","95","Aides au tourisme",null,"investissement","réel","recette","102306.78",null,null,null,"0.00","102307.00","0.00","non spécialisé"],
    [580,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","510","Services communs",null,"fonctionnement","réel","dépense","400.00",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [581,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","826815.00",null,null,null,"0.00","961120.00","17000.00","non spécialisé"],
    [582,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [583,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","2800.00",null,null,null,"0.00","2800.00",null,"non spécialisé"],
    [584,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","1100.00",null,null,null,"0.00","1100.00",null,"non spécialisé"],
    [585,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","413","Piscines",null,"fonctionnement","réel","dépense","2100.00",null,null,null,"0.00","2100.00",null,"non spécialisé"],
    [586,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","33","Action culturelle",null,"fonctionnement","réel","dépense","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [587,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","72","Aide au secteur locatif",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","30000.00","0.00","non spécialisé"],
    [588,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","40","Services communs",null,"fonctionnement","réel","dépense","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [589,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","323","Archives",null,"fonctionnement","réel","dépense","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [590,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","200.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [591,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","020","Administration générale de la collectivité",null,"investissement","réel","recette","81044.00",null,null,null,"0.00","81044.00","0.00","non spécialisé"],
    [592,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","322","Musées",null,"fonctionnement","réel","dépense","8800.00",null,null,null,"0.00","8800.00",null,"non spécialisé"],
    [593,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","23","Enseignement supérieur",null,"investissement","réel","recette","71665.25",null,null,null,"0.00","71665.00",null,"non spécialisé"],
    [594,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","324","Entretien du patrimoine culturel",null,"investissement","réel","recette","254288.64",null,null,null,"0.00","372248.00",null,"non spécialisé"],
    [595,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [596,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","1700.00",null,null,null,"0.00","1700.00",null,"non spécialisé"],
    [597,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","20971.01",null,null,null,"0.00","20972.00",null,"non spécialisé"],
    [598,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","5580.00",null,null,null,"0.00","6540.00",null,"non spécialisé"],
    [599,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","30","Services communs",null,"fonctionnement","réel","dépense","500.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [600,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","781.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [601,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","213","Classes regroupées",null,"fonctionnement","réel","dépense","8108.00",null,null,null,"0.00","8108.00",null,"non spécialisé"],
    [602,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [603,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [604,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","9935.50",null,null,null,"0.00","9936.00",null,"non spécialisé"],
    [605,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","937.00",null,"non spécialisé"],
    [606,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","212","Ecoles primaires",null,"fonctionnement","réel","dépense","10285.49",null,null,null,"0.00","10286.00",null,"non spécialisé"],
    [607,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","4948.37",null,null,null,"0.00","5000.00",null,"non spécialisé"],
    [608,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","021","Assemblée locale",null,"fonctionnement","réel","dépense","1280.00",null,null,null,"0.00","1280.00",null,"non spécialisé"],
    [609,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","100.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [610,"Compte administratif","2022","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","204575.54",null,null,null,"0.00","211207.00",null,"non spécialisé"],
    [611,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","20","Services communs",null,"fonctionnement","réel","dépense","400.00",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [612,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6161","Multirisques","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","695406.27",null,null,null,"0.00","695500.00",null,"non spécialisé"],
    [613,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","617","Etudes et recherches","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","74871.49",null,null,null,"0.00","85000.00",null,"non spécialisé"],
    [614,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6168","Autres","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","70883.30",null,null,null,"0.00","94214.00",null,"non spécialisé"],
    [615,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","414","Autres équipements sportifs ou de loisir",null,"investissement","réel","recette","118323.00",null,null,null,"0.00","150000.00","0.00","non spécialisé"],
    [616,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","422","Autres activités pour les jeunes",null,"investissement","réel","recette","152040.00",null,null,null,"0.00","152040.00","0.00","non spécialisé"],
    [617,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1322","Régions","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","698927.08",null,null,null,"0.00","780000.00",null,"non spécialisé"],
    [618,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [619,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","200.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [620,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","300.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [621,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","1100.00",null,null,null,"0.00","1100.00",null,"non spécialisé"],
    [622,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","590805.73",null,null,null,"0.00","629331.00",null,"non spécialisé"],
    [623,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64134","Personnel non titulaire - Indemnité inflation","021","Assemblée locale",null,"fonctionnement","réel","dépense","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [624,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","830","Services communs",null,"fonctionnement","réel","dépense","2221.41",null,null,null,"0.00","6142.00",null,"non spécialisé"],
    [625,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","212","Ecoles primaires",null,"fonctionnement","réel","dépense","45118.25",null,null,null,"0.00","50000.00",null,"non spécialisé"],
    [626,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","22484.71",null,null,null,"0.00","22500.00",null,"non spécialisé"],
    [627,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","91","Foires et marchés",null,"fonctionnement","réel","dépense","11179.32",null,null,null,"0.00","11206.00",null,"non spécialisé"],
    [628,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","91","Foires et marchés",null,"fonctionnement","réel","dépense","155906.31",null,null,null,"0.00","216343.00",null,"non spécialisé"],
    [629,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","133713.94",null,null,null,"0.00","134564.00",null,"non spécialisé"],
    [630,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","90","Interventions économiques",null,"fonctionnement","réel","dépense","4729.86",null,null,null,"0.00","9943.00",null,"non spécialisé"],
    [631,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","7377.00",null,"non spécialisé"],
    [632,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","67.80",null,null,null,"0.00","68.00",null,"non spécialisé"],
    [633,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","3256.08",null,null,null,"0.00","9036.00",null,"non spécialisé"],
    [634,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","813","Propreté urbaine",null,"fonctionnement","réel","dépense","560306.85",null,null,null,"0.00","563317.00",null,"non spécialisé"],
    [635,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","830","Services communs",null,"fonctionnement","réel","dépense","1373.20",null,null,null,"0.00","3032.00",null,"non spécialisé"],
    [636,"Compte administratif","2022","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","1153.80",null,null,null,"0.00","1154.00",null,"non spécialisé"],
    [637,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","524","Autres services",null,"fonctionnement","réel","dépense","27113.88",null,null,null,"0.00","27157.00",null,"non spécialisé"],
    [638,"Compte administratif","2022","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","494546.51",null,null,null,"0.00","504502.00",null,"non spécialisé"],
    [639,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","64","Crèches et garderies",null,"fonctionnement","réel","dépense","1650239.40",null,null,null,"0.00","1651991.00",null,"non spécialisé"],
    [640,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","510","Services communs",null,"fonctionnement","réel","dépense","180828.04",null,null,null,"0.00","183168.00",null,"non spécialisé"],
    [641,"Compte administratif","2022","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","0.55",null,null,null,"0.00","1.00",null,"non spécialisé"],
    [642,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","524","Autres services",null,"fonctionnement","réel","dépense","4427.00",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [643,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","421","Centres de loisirs",null,"fonctionnement","réel","dépense","69546.62",null,null,null,"0.00","69732.00",null,"non spécialisé"],
    [644,"Compte administratif","2022","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","4717.52",null,null,null,"0.00","8920.00",null,"non spécialisé"],
    [645,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","511890.15",null,null,null,"0.00","512335.00",null,"non spécialisé"],
    [646,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","64","Crèches et garderies",null,"fonctionnement","réel","dépense","16167.57",null,null,null,"0.00","16467.00",null,"non spécialisé"],
    [647,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","45150.87",null,null,null,"0.00","45218.00",null,"non spécialisé"],
    [648,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","415","Manifestations sportives",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","5120.00",null,"non spécialisé"],
    [649,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","63","Aides à la famille",null,"fonctionnement","réel","dépense","2456.61",null,null,null,"0.00","3485.00",null,"non spécialisé"],
    [650,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","228314.27",null,null,null,"0.00","232224.00",null,"non spécialisé"],
    [651,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","181.35",null,null,null,"0.00","261.00",null,"non spécialisé"],
    [652,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","413","Piscines",null,"fonctionnement","réel","dépense","574698.00",null,null,null,"0.00","576274.00",null,"non spécialisé"],
    [653,"Compte administratif","2022","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","1740.83",null,null,null,"0.00","2510.00",null,"non spécialisé"],
    [654,"Compte administratif","2022","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","13367.33",null,null,null,"0.00","17399.93",null,"non spécialisé"],
    [655,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","412","Stades",null,"fonctionnement","réel","dépense","1792.00",null,null,null,"0.00","3030.00",null,"non spécialisé"],
    [656,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","324","Entretien du patrimoine culturel",null,"investissement","réel","recette","216882.00",null,"51883.00",null,"0.00","322894.00","0.00","non spécialisé"],
    [657,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","5877.73",null,null,null,"0.00","6902.00",null,"non spécialisé"],
    [658,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","40","Services communs",null,"fonctionnement","réel","dépense","103830.47",null,null,null,"0.00","115875.00",null,"non spécialisé"],
    [659,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","614","Charges locatives et de copropriété","212","Ecoles primaires",null,"fonctionnement","réel","dépense","1351.92",null,null,null,"0.00","1820.00",null,"non spécialisé"],
    [660,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","79382.81",null,null,null,"0.00","95624.00",null,"non spécialisé"],
    [661,"Compte administratif","2022","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","1481.43",null,null,null,"0.00","1482.00",null,"non spécialisé"],
    [662,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","33","Action culturelle",null,"fonctionnement","réel","dépense","43317.21",null,null,null,"0.00","43373.00",null,"non spécialisé"],
    [663,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","322","Musées",null,"fonctionnement","réel","dépense","1987855.20",null,null,null,"0.00","1989382.00",null,"non spécialisé"],
    [664,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","323","Archives",null,"fonctionnement","réel","dépense","12203.75",null,null,null,"0.00","12571.00",null,"non spécialisé"],
    [665,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","39940.03",null,null,null,"0.00","40639.00",null,"non spécialisé"],
    [666,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","77961.05",null,null,null,"0.00","80439.00",null,"non spécialisé"],
    [667,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","217121.13",null,null,null,"0.00","217991.00",null,"non spécialisé"],
    [668,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","150038.13",null,null,null,"0.00","151260.00",null,"non spécialisé"],
    [669,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","1816884.95",null,null,null,"0.00","1817258.00",null,"non spécialisé"],
    [670,"Compte administratif","2022","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","2465.66",null,null,null,"0.00","4850.00",null,"non spécialisé"],
    [671,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","30","Services communs",null,"fonctionnement","réel","dépense","4806.06",null,null,null,"0.00","11120.00",null,"non spécialisé"],
    [672,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","212","Ecoles primaires",null,"fonctionnement","réel","dépense","44539.86",null,null,null,"0.00","47558.00",null,"non spécialisé"],
    [673,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","9432.32",null,null,null,"0.00","12317.00",null,"non spécialisé"],
    [674,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","64","Crèches et garderies",null,"fonctionnement","réel","dépense","33027.04",null,null,null,"0.00","40860.00",null,"non spécialisé"],
    [675,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","69271.83",null,null,null,"0.00","69311.00",null,"non spécialisé"],
    [676,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","90","Interventions économiques",null,"fonctionnement","réel","dépense","6048.61",null,null,null,"0.00","18624.00",null,"non spécialisé"],
    [677,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","422","Autres activités pour les jeunes",null,"investissement","réel","recette","5832.00",null,null,null,"0.00","5832.00","0.00","non spécialisé"],
    [678,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","1766.52",null,null,null,"0.00","1882.00",null,"non spécialisé"],
    [679,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","212","Ecoles primaires",null,"fonctionnement","réel","dépense","1194399.02",null,null,null,"0.00","1194452.00",null,"non spécialisé"],
    [680,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","213","Classes regroupées",null,"fonctionnement","réel","dépense","990156.87",null,null,null,"0.00","990431.00",null,"non spécialisé"],
    [681,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","20","Services communs",null,"fonctionnement","réel","dépense","175649.94",null,null,null,"0.00","181875.00",null,"non spécialisé"],
    [682,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","524","Autres services",null,"fonctionnement","réel","dépense","52074.00",null,null,null,"0.00","52074.00",null,"non spécialisé"],
    [683,"Compte administratif","2022","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","14227.59",null,null,null,"0.00","15070.00",null,"non spécialisé"],
    [684,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","1273060.62",null,null,null,"0.00","1273632.00",null,"non spécialisé"],
    [685,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","5410.83",null,null,null,"0.00","24242.00",null,"non spécialisé"],
    [686,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","63","Aides à la famille",null,"fonctionnement","réel","dépense","1279.13",null,null,null,"0.00","1986.00",null,"non spécialisé"],
    [687,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","112","Police municipale",null,"fonctionnement","réel","dépense","8649.86",null,null,null,"0.00","28583.00",null,"non spécialisé"],
    [688,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","68273.16",null,null,null,"0.00","69988.00",null,"non spécialisé"],
    [689,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","22298.21",null,null,null,"0.00","23094.00",null,"non spécialisé"],
    [690,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","312","Arts plastiques et autres activités artistiques",null,"fonctionnement","réel","dépense","3.94",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [691,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","16364.75",null,null,null,"0.00","16605.00",null,"non spécialisé"],
    [692,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","161141.22",null,null,null,"0.00","167147.00",null,"non spécialisé"],
    [693,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","26311.90",null,null,null,"0.00","26879.07",null,"non spécialisé"],
    [694,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64131","Rémunérations","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","52445.01",null,null,null,"0.00","53763.00",null,"non spécialisé"],
    [695,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","412","Stades",null,"fonctionnement","réel","dépense","8773.64",null,null,null,"0.00","10100.00",null,"non spécialisé"],
    [696,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","19793.82",null,null,null,"0.00","20392.00",null,"non spécialisé"],
    [697,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","26810.00",null,null,null,"0.00","26810.00","0.00","non spécialisé"],
    [698,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","11134.90",null,null,null,"0.00","11712.00",null,"non spécialisé"],
    [699,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","212","Ecoles primaires",null,"fonctionnement","réel","dépense","7376.78",null,null,null,"0.00","7843.00",null,"non spécialisé"],
    [700,"Compte administratif","2022","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"],
    [701,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6132","Locations immobilières","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","5580.00",null,null,null,"0.00","20000.00",null,"non spécialisé"],
    [702,"Compte administratif","2022","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","44940.91",null,null,null,"0.00","44941.00",null,"non spécialisé"],
    [703,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","87279.44",null,null,null,"0.00","96277.00",null,"non spécialisé"],
    [704,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","20797.26",null,null,null,"0.00","21003.00",null,"non spécialisé"],
    [705,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","1959.95",null,null,null,"0.00","1960.00",null,"non spécialisé"],
    [706,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","369.99",null,null,null,"0.00","470.00",null,"non spécialisé"],
    [707,"Compte administratif","2022","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","788173.25",null,null,null,"0.00","788508.00",null,"non spécialisé"],
    [708,"Compte administratif","2022","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","13119.28",null,null,null,"0.00","18237.00",null,"non spécialisé"],
    [709,"Compte administratif","2022","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","394510.81",null,null,null,"0.00","395346.00",null,"non spécialisé"],
    [710,"Compte administratif","2022","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","108656.73",null,null,null,"0.00","113688.00",null,"non spécialisé"],
    [711,"Compte administratif","2022","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","762796.97",null,null,null,"0.00","763229.00",null,"non spécialisé"],
    [712,"Compte administratif","2022","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","698663.05",null,null,null,"0.00","699062.00",null,"non spécialisé"],
    [713,"Compte administratif","2022","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","224760.90",null,null,null,"0.00","227022.00",null,"non spécialisé"],
    [714,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","211","Ecoles maternelles",null,"fonctionnement","réel","recette","3000.00",null,null,null,"0.00","423850.00",null,"non spécialisé"],
    [715,"Compte administratif","2022","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","302422.91",null,null,null,"0.00","300000.00",null,"non spécialisé"],
    [716,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7364","Prélèvement sur les produits des jeux","01","Opérations non ventilables",null,"fonctionnement","réel","recette","1588462.00",null,null,null,"0.00","1200000.00",null,"non spécialisé"],
    [717,"Compte administratif","2022","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","83771.92",null,null,null,"0.00","100000.00",null,"non spécialisé"],
    [718,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","704","Travaux","822","Voirie communale et routes",null,"fonctionnement","réel","recette","232069.04",null,null,null,"0.00","199000.00",null,"non spécialisé"],
    [719,"Compte administratif","2022","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","52450.83",null,null,null,"0.00","65000.00",null,"non spécialisé"],
    [720,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","70290.00",null,null,null,"0.00","37800.00",null,"non spécialisé"],
    [721,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74751","GFP de rattachement","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","50400.00",null,"non spécialisé"],
    [722,"Compte administratif","2022","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","20042.00",null,null,null,"0.00","19500.00",null,"non spécialisé"],
    [723,"Compte administratif","2022","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","832225.00",null,null,null,"0.00","797470.00",null,"non spécialisé"],
    [724,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7336","Droits de place","91","Foires et marchés",null,"fonctionnement","réel","recette","433091.64",null,null,null,"0.00","419000.00",null,"non spécialisé"],
    [725,"Compte administratif","2022","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","16000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [726,"Compte administratif","2022","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","406847.00",null,null,null,"0.00","450000.00",null,"non spécialisé"],
    [727,"Compte administratif","2022","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","1800357.26",null,null,null,"0.00","2000000.00",null,"non spécialisé"],
    [728,"Compte administratif","2022","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","632949.44",null,null,null,"0.00","425000.00",null,"non spécialisé"],
    [729,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","5000.00","5000.00","non spécialisé"],
    [730,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","312","Arts plastiques et autres activités artistiques",null,"investissement","réel","dépense","20000.00",null,null,null,"0.00","45000.00","25000.00","non spécialisé"],
    [731,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20422","Bâtiments et installations","311","Expression musicale, lyrique et chorégraphique",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","25000.00","25000.00","non spécialisé"],
    [732,"Compte administratif","2022","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","0.00","non spécialisé"],
    [733,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20421","Biens mobiliers, matériel et études","95","Aides au tourisme",null,"investissement","réel","dépense","5000.00",null,"5000.00",null,"0.00","5000.00","0.00","non spécialisé"],
    [734,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20421","Biens mobiliers, matériel et études","823","Espaces verts urbains",null,"investissement","réel","dépense","22376.40",null,null,null,"0.00","22500.00","0.00","non spécialisé"],
    [735,"Compte administratif","2022","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","0.00",null,null,null,"0.00","2500.00","2500.00","non spécialisé"],
    [736,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20421","Biens mobiliers, matériel et études","40","Services communs",null,"investissement","réel","dépense","7500.00",null,null,null,"0.00","7500.00","0.00","non spécialisé"],
    [737,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","20421","Biens mobiliers, matériel et études","313","Théâtres",null,"investissement","réel","dépense","44000.00",null,null,null,"0.00","44000.00","0.00","non spécialisé"],
    [738,"Compte administratif","2022","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"],
    [739,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","678","Autres charges exceptionnelles","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","2750.00",null,null,null,"0.00","8000.00",null,"non spécialisé"],
    [740,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65888","Autres","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","1127.25",null,null,null,"0.00","19677.00",null,"non spécialisé"],
    [741,"Compte administratif","2022","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","0.00","non spécialisé"],
    [742,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65888","Autres","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","6326.06",null,null,null,"0.00","6631.00",null,"non spécialisé"],
    [743,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6532","Frais de mission","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","131.00",null,null,null,"0.00","1990.00",null,"non spécialisé"],
    [744,"Compte administratif","2022","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","2000.00",null,null,null,"0.00","2000.00","0.00","non spécialisé"],
    [745,"Compte administratif","2022","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","0.00","non spécialisé"],
    [746,"Compte administratif","2022","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","493824.00",null,null,null,"0.00","495322.00",null,"non spécialisé"],
    [747,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","1755.22",null,null,null,"0.00","2300.00",null,"non spécialisé"],
    [748,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","214.90",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [749,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","63513","Autres impôts locaux","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","35054.00",null,null,null,"0.00","40865.00",null,"non spécialisé"],
    [750,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","63512","Taxes foncières","816","Autres réseaux et services divers",null,"fonctionnement","réel","dépense","29343.00",null,null,null,"0.00","29530.00",null,"non spécialisé"],
    [751,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","63512","Taxes foncières","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","205217.00",null,null,null,"0.00","209676.00",null,"non spécialisé"],
    [752,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","63512","Taxes foncières","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","635322.00",null,null,null,"0.00","645593.00",null,"non spécialisé"],
    [753,"Compte administratif","2022","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","2000.00",null,null,null,"0.00","5113.00",null,"non spécialisé"],
    [754,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","204","Subventions d'équipement versées","204112","Bâtiments et installations","23","Enseignement supérieur",null,"investissement","réel","dépense","2900.00",null,"25000.00",null,"0.00","25000.00","13100.00","non spécialisé"],
    [755,"Compte administratif","2022","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","118782.00",null,"161548.00",null,"0.00","271208.00","152426.00","non spécialisé"],
    [756,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","52905.30",null,null,null,"0.00","56236.00",null,"non spécialisé"],
    [757,"Compte administratif","2022","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","23011.20",null,null,null,"0.00","24000.00",null,"non spécialisé"],
    [758,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6262","Frais de télécommunications","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","144570.01",null,null,null,"0.00","146000.00",null,"non spécialisé"],
    [759,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6261","Frais d'affranchissement","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","231844.80",null,null,null,"0.00","262000.00",null,"non spécialisé"],
    [760,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","73223.39",null,null,null,"0.00","90467.00",null,"non spécialisé"],
    [761,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","2841.16",null,null,null,"0.00","5471.00",null,"non spécialisé"],
    [762,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","830","Services communs",null,"fonctionnement","réel","dépense","32.00",null,null,null,"0.00","832.00",null,"non spécialisé"],
    [763,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","1451.50",null,null,null,"0.00","4593.00",null,"non spécialisé"],
    [764,"Compte administratif","2022","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"],
    [765,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","4614.09",null,null,null,"0.00","6153.00",null,"non spécialisé"],
    [766,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","183.42",null,null,null,"0.00","184.00",null,"non spécialisé"],
    [767,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","64","Crèches et garderies",null,"fonctionnement","réel","dépense","1166.94",null,null,null,"0.00","2152.00",null,"non spécialisé"],
    [768,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","813","Propreté urbaine",null,"fonctionnement","réel","dépense","283.85",null,null,null,"0.00","384.00",null,"non spécialisé"],
    [769,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","510","Services communs",null,"fonctionnement","réel","dépense","890.83",null,null,null,"0.00","1370.00",null,"non spécialisé"],
    [770,"Compte administratif","2022","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","42241.10",null,null,null,"0.00",null,null,"non spécialisé"],
    [771,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","163.50",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [772,"Compte administratif","2022","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","1304.00","1000.00","non spécialisé"],
    [773,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","1715.82",null,null,null,"0.00","1949.00",null,"non spécialisé"],
    [774,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","412","Stades",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [775,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","413","Piscines",null,"fonctionnement","réel","dépense","1208.49",null,null,null,"0.00","1210.00",null,"non spécialisé"],
    [776,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","40","Services communs",null,"fonctionnement","réel","dépense","1796.29",null,null,null,"0.00","1818.00",null,"non spécialisé"],
    [777,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","18.00",null,"non spécialisé"],
    [778,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","706.08",null,null,null,"0.00","965.00",null,"non spécialisé"],
    [779,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","33","Action culturelle",null,"fonctionnement","réel","dépense","151.60",null,null,null,"0.00","231.00",null,"non spécialisé"],
    [780,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","323","Archives",null,"fonctionnement","réel","dépense","585.11",null,null,null,"0.00","1562.00",null,"non spécialisé"],
    [781,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","3065.06",null,null,null,"0.00","3266.00",null,"non spécialisé"],
    [782,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","313","Théâtres",null,"fonctionnement","réel","dépense","97.60",null,null,null,"0.00","98.00",null,"non spécialisé"],
    [783,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","298.73",null,null,null,"0.00","349.00",null,"non spécialisé"],
    [784,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","300.15",null,null,null,"0.00","809.00",null,"non spécialisé"],
    [785,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","30","Services communs",null,"fonctionnement","réel","dépense","357.00",null,null,null,"0.00","370.00",null,"non spécialisé"],
    [786,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","213","Classes regroupées",null,"fonctionnement","réel","dépense","201.32",null,null,null,"0.00","302.00",null,"non spécialisé"],
    [787,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","197.90",null,null,null,"0.00","1261.00",null,"non spécialisé"],
    [788,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","225.84",null,null,null,"0.00","227.00",null,"non spécialisé"],
    [789,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","212","Ecoles primaires",null,"fonctionnement","réel","dépense","2.99",null,null,null,"0.00","4.00",null,"non spécialisé"],
    [790,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","20","Services communs",null,"fonctionnement","réel","dépense","27.84",null,null,null,"0.00","448.00",null,"non spécialisé"],
    [791,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","713.75",null,null,null,"0.00","10041.00",null,"non spécialisé"],
    [792,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","112","Police municipale",null,"fonctionnement","réel","dépense","2529.45",null,null,null,"0.00","2680.00",null,"non spécialisé"],
    [793,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","64.50",null,null,null,"0.00","65.00",null,"non spécialisé"],
    [794,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [795,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","021","Assemblée locale",null,"fonctionnement","réel","dépense","1778.14",null,null,null,"0.00","1782.00",null,"non spécialisé"],
    [796,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","60.80",null,null,null,"0.00","61.00",null,"non spécialisé"],
    [797,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6251","Voyages et déplacements","40","Services communs",null,"fonctionnement","réel","dépense","309.70",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [798,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6256","Missions","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","3591.67",null,null,null,"0.00","5484.00",null,"non spécialisé"],
    [799,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6251","Voyages et déplacements","213","Classes regroupées",null,"fonctionnement","réel","dépense","243.20",null,null,null,"0.00","244.00",null,"non spécialisé"],
    [800,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6251","Voyages et déplacements","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","86.36",null,null,null,"0.00","87.00",null,"non spécialisé"],
    [801,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6238","Divers","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","2232.00",null,null,null,"0.00","2336.00",null,"non spécialisé"],
    [802,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","104263.49",null,null,null,"0.00","104873.00",null,"non spécialisé"],
    [803,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6232","Fêtes et cérémonies","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","53521.61",null,null,null,"0.00","53611.00",null,"non spécialisé"],
    [804,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6232","Fêtes et cérémonies","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","580.00",null,null,null,"0.00","937.00",null,"non spécialisé"],
    [805,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6232","Fêtes et cérémonies","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","437.40",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [806,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","56869.36",null,null,null,"0.00","95400.00",null,"non spécialisé"],
    [807,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","252454.63",null,null,null,"0.00","252904.00",null,"non spécialisé"],
    [808,"Compte administratif","2022","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","596.80",null,null,null,"0.00","5000.00",null,"non spécialisé"],
    [809,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","8031.04",null,null,null,"0.00","15000.00",null,"non spécialisé"],
    [810,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6188","Autres frais divers","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","11379.64",null,null,null,"0.00","12300.00",null,"non spécialisé"],
    [811,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","93191.98",null,null,null,"0.00","107946.00",null,"non spécialisé"],
    [812,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","850.00",null,"non spécialisé"],
    [813,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","830","Services communs",null,"fonctionnement","réel","dépense","200.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [814,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","821","Equipements de voirie",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1061.00",null,"non spécialisé"],
    [815,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","31680.00",null,null,null,"0.00","31719.00",null,"non spécialisé"],
    [816,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","813","Propreté urbaine",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1334.00",null,"non spécialisé"],
    [817,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [818,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","64","Crèches et garderies",null,"fonctionnement","réel","dépense","14602.50",null,null,null,"0.00","16153.00",null,"non spécialisé"],
    [819,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","1200.00",null,"non spécialisé"],
    [820,"Compte administratif","2022","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","910.00",null,null,null,"0.00","1200.00",null,"non spécialisé"],
    [821,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","510","Services communs",null,"fonctionnement","réel","dépense","1000.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [822,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","413","Piscines",null,"fonctionnement","réel","dépense","2250.00",null,null,null,"0.00","2532.00",null,"non spécialisé"],
    [823,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","390.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [824,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [825,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","23759.20",null,null,null,"0.00","32645.00",null,"non spécialisé"],
    [826,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","412","Stades",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [827,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","532.80",null,null,null,"0.00","533.00",null,"non spécialisé"],
    [828,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","40","Services communs",null,"fonctionnement","réel","dépense","2345.00",null,null,null,"0.00","2925.00",null,"non spécialisé"],
    [829,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","50747.50",null,null,null,"0.00","150000.00",null,"non spécialisé"],
    [830,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","322","Musées",null,"fonctionnement","réel","dépense","20854.10",null,null,null,"0.00","20855.00",null,"non spécialisé"],
    [831,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","323","Archives",null,"fonctionnement","réel","dépense","500.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [832,"Compte administratif","2022","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","7927.40",null,null,null,"0.00","7942.00",null,"non spécialisé"],
    [833,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","1925.00",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [834,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","4500.00",null,"non spécialisé"],
    [835,"Compte administratif","2022","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","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [836,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","4771.14",null,null,null,"0.00","5900.00",null,"non spécialisé"],
    [837,"Compte administratif","2022","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","1053186.68",null,null,null,"0.00","1222500.00",null,"non spécialisé"],
    [838,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","313","Théâtres",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","944.00",null,"non spécialisé"],
    [839,"Compte administratif","2022","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","2775.00",null,"non spécialisé"],
    [840,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","7067.80",null,null,null,"0.00","7200.00",null,"non spécialisé"],
    [841,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","163.16",null,null,null,"0.00","219.00",null,"non spécialisé"],
    [842,"Compte administratif","2022","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","3420.00",null,"non spécialisé"],
    [843,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","213","Classes regroupées",null,"fonctionnement","réel","dépense","50189.00",null,null,null,"0.00","51013.00",null,"non spécialisé"],
    [844,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7473","Départements","64","Crèches et garderies",null,"fonctionnement","réel","recette","36808.40",null,null,null,"0.00","34150.00",null,"non spécialisé"],
    [845,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","112","Police municipale",null,"fonctionnement","réel","dépense","25143.00",null,null,null,"0.00","26940.00",null,"non spécialisé"],
    [846,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","64","Crèches et garderies",null,"fonctionnement","réel","recette","20525.00",null,null,null,"0.00","20525.00",null,"non spécialisé"],
    [847,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6184","Versements à des organismes de formation","20","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [848,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","480.13",null,null,null,"0.00","481.00",null,"non spécialisé"],
    [849,"Compte administratif","2022","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"],
    [850,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","64","Crèches et garderies",null,"fonctionnement","réel","recette","5697060.93",null,null,null,"0.00","5526814.00",null,"non spécialisé"],
    [851,"Compte administratif","2022","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","1377574.00",null,null,null,"0.00","1377574.00",null,"non spécialisé"],
    [852,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","73212","Dotation de solidarité communautaire","01","Opérations non ventilables",null,"fonctionnement","réel","recette","1925738.66",null,null,null,"0.00","1925009.00",null,"non spécialisé"],
    [853,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6188","Autres frais divers","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","3457.72",null,null,null,"0.00","8350.00",null,"non spécialisé"],
    [854,"Compte administratif","2022","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","164875.95",null,null,null,"0.00","168512.00",null,"non spécialisé"],
    [855,"Compte administratif","2022","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","37620.00",null,null,null,"0.00","37620.00",null,"non spécialisé"],
    [856,"Compte administratif","2022","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"],
    [857,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70846","AU GFP de rattachement","820","Services communs",null,"fonctionnement","réel","recette","50503.00",null,null,null,"0.00","47994.00",null,"non spécialisé"],
    [858,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","290.00",null,"non spécialisé"],
    [859,"Compte administratif","2022","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","156997.00",null,null,null,"0.00","156997.00",null,"non spécialisé"],
    [860,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","832","Actions spécifiques de lutte contre la pollution",null,"investissement","réel","dépense","1146.20",null,null,null,"0.00","1147.00","0.00","non spécialisé"],
    [861,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","830","Services communs",null,"investissement","réel","dépense","7389.96",null,"13305.60",null,"0.00","22532.60","1825.20","non spécialisé"],
    [862,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6064","Fournitures administratives","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","14885.10",null,null,null,"0.00","16350.00",null,"non spécialisé"],
    [863,"Compte administratif","2022","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","262497.68",null,null,null,"0.00","147948.00",null,"non spécialisé"],
    [864,"Compte administratif","2022","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","227815.00",null,null,null,"0.00","228150.00",null,"non spécialisé"],
    [865,"Compte administratif","2022","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","47435.03",null,null,null,"0.00","46900.00",null,"non spécialisé"],
    [866,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6238","Divers","91","Foires et marchés",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","284.00",null,"non spécialisé"],
    [867,"Compte administratif","2022","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","623896.00","0.00","non spécialisé"],
    [868,"Compte administratif","2022","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","256.66",null,null,null,"0.00","20000.00",null,"non spécialisé"],
    [869,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6542","Créances éteintes","811","Eau et assainissement",null,"fonctionnement","réel","dépense","893.94",null,null,null,"0.00","18040.00",null,"non spécialisé"],
    [870,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","6711","Intérêts moratoires et pénalités sur marchés","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [871,"Compte administratif","2022","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","13447.01",null,null,null,"0.00","13642.00",null,"non spécialisé"],
    [872,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6542","Créances éteintes","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","22736.42",null,null,null,"0.00","36347.00",null,"non spécialisé"],
    [873,"Compte administratif","2022","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","6357.66",null,null,null,"0.00","6401.00",null,"non spécialisé"],
    [874,"Compte administratif","2022","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","292994.07",null,null,null,"0.00","293653.00",null,"non spécialisé"],
    [875,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6541","Créances admises en non-valeur","811","Eau et assainissement",null,"fonctionnement","réel","dépense","19123.20",null,null,null,"0.00","21960.00",null,"non spécialisé"],
    [876,"Compte administratif","2022","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","16064.83",null,null,null,"0.00","17119.00",null,"non spécialisé"],
    [877,"Compte administratif","2022","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","40085.69",null,null,null,"0.00","54846.00",null,"non spécialisé"],
    [878,"Compte administratif","2022","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","341.62",null,null,null,"0.00","568.00",null,"non spécialisé"],
    [879,"Compte administratif","2022","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","10447.31",null,null,null,"0.00","11516.00",null,"non spécialisé"],
    [880,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2315","Installations, matériel et outillage techniques","830","Services communs",null,"investissement","réel","dépense","3931.85",null,"3932.15",null,"0.00","3932.15","0.00","non spécialisé"],
    [881,"Compte administratif","2022","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","888.08",null,null,null,"0.00","1234.00",null,"non spécialisé"],
    [882,"Compte administratif","2022","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","0.00",null,null,null,"0.00","43878.00",null,"non spécialisé"],
    [883,"Compte administratif","2022","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","1218.63",null,null,null,"0.00","1316.00",null,"non spécialisé"],
    [884,"Compte administratif","2022","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","1552.01",null,null,null,"0.00","2239.00",null,"non spécialisé"],
    [885,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1328","Autres","64","Crèches et garderies",null,"investissement","réel","recette","24641.06",null,null,null,"0.00","30000.00","0.00","non spécialisé"],
    [886,"Compte administratif","2022","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","625.24",null,null,null,"0.00","720.00",null,"non spécialisé"],
    [887,"Compte administratif","2022","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","4368.40",null,null,null,"0.00","6523.00",null,"non spécialisé"],
    [888,"Compte administratif","2022","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","17857.67",null,null,null,"0.00","17915.00",null,"non spécialisé"],
    [889,"Compte administratif","2022","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","1016.86",null,null,null,"0.00","1047.00",null,"non spécialisé"],
    [890,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","830","Services communs",null,"fonctionnement","réel","dépense","2548.29",null,null,null,"0.00","2634.00",null,"non spécialisé"],
    [891,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","91","Foires et marchés",null,"fonctionnement","réel","dépense","1334.62",null,null,null,"0.00","1398.00",null,"non spécialisé"],
    [892,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","51126.41",null,null,null,"0.00","53684.00",null,"non spécialisé"],
    [893,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","854.72",null,null,null,"0.00","886.00",null,"non spécialisé"],
    [894,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","64","Crèches et garderies",null,"fonctionnement","réel","dépense","108326.92",null,null,null,"0.00","108542.00",null,"non spécialisé"],
    [895,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","813","Propreté urbaine",null,"fonctionnement","réel","dépense","45314.84",null,null,null,"0.00","45360.00",null,"non spécialisé"],
    [896,"Compte administratif","2022","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","1208.41",null,null,null,"0.00","1332.00",null,"non spécialisé"],
    [897,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","524","Autres services",null,"fonctionnement","réel","dépense","488.03",null,null,null,"0.00","575.00",null,"non spécialisé"],
    [898,"Compte administratif","2022","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","184906.58",null,null,null,"0.00",null,null,"non spécialisé"],
    [899,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","510","Services communs",null,"fonctionnement","réel","dépense","11473.20",null,null,null,"0.00","11482.00",null,"non spécialisé"],
    [900,"Compte administratif","2022","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","94.00",null,"non spécialisé"],
    [901,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","30400.37",null,null,null,"0.00","30611.00",null,"non spécialisé"],
    [902,"Compte administratif","2022","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","3624.85",null,null,null,"0.00","3685.00",null,"non spécialisé"],
    [903,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","415","Manifestations sportives",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","284.00",null,"non spécialisé"],
    [904,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","17521.52",null,null,null,"0.00","17675.00",null,"non spécialisé"],
    [905,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","413","Piscines",null,"fonctionnement","réel","dépense","26647.68",null,null,null,"0.00","26665.00",null,"non spécialisé"],
    [906,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","33","Action culturelle",null,"fonctionnement","réel","dépense","1251.46",null,null,null,"0.00","1979.00",null,"non spécialisé"],
    [907,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","40","Services communs",null,"fonctionnement","réel","dépense","10657.32",null,null,null,"0.00","11085.00",null,"non spécialisé"],
    [908,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2312","Agencements et aménagements de terrains","823","Espaces verts urbains",null,"investissement","réel","dépense","41107.20",null,"29902.80",null,"0.00","79902.80","38655.60","non spécialisé"],
    [909,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","3430.00",null,null,null,"0.00","3957.00",null,"non spécialisé"],
    [910,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","322","Musées",null,"fonctionnement","réel","dépense","86096.23",null,null,null,"0.00","86221.00",null,"non spécialisé"],
    [911,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","323","Archives",null,"fonctionnement","réel","dépense","2035.63",null,null,null,"0.00","2216.00",null,"non spécialisé"],
    [912,"Compte administratif","2022","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","4810.21",null,null,null,"0.00","4901.00",null,"non spécialisé"],
    [913,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","34595.27",null,null,null,"0.00","35195.00",null,"non spécialisé"],
    [914,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","30","Services communs",null,"fonctionnement","réel","dépense","1071.33",null,null,null,"0.00","1335.00",null,"non spécialisé"],
    [915,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","313","Théâtres",null,"fonctionnement","réel","dépense","3063.68",null,null,null,"0.00","3680.00",null,"non spécialisé"],
    [916,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","11346.97",null,null,null,"0.00","15161.00",null,"non spécialisé"],
    [917,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","50153.25",null,null,null,"0.00","50253.00",null,"non spécialisé"],
    [918,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","212","Ecoles primaires",null,"fonctionnement","réel","dépense","48402.97",null,null,null,"0.00","48531.00",null,"non spécialisé"],
    [919,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","213","Classes regroupées",null,"fonctionnement","réel","dépense","26979.98",null,null,null,"0.00","27432.00",null,"non spécialisé"],
    [920,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2111","Terrains nus","01","Opérations non ventilables",null,"investissement","ordre","recette","53000.01",null,null,null,"0.00",null,null,"non spécialisé"],
    [921,"Compte administratif","2022","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","0.00","non spécialisé"],
    [922,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","13251","GFP de rattachement","311","Expression musicale, lyrique et chorégraphique",null,"investissement","réel","recette","21784.38",null,null,null,"0.00","21784.00",null,"non spécialisé"],
    [923,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","13251","GFP de rattachement","324","Entretien du patrimoine culturel",null,"investissement","réel","recette","121800.00",null,"121800.00",null,"0.00","121800.00","0.00","non spécialisé"],
    [924,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","57835.01",null,null,null,"0.00","58162.00",null,"non spécialisé"],
    [925,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","112","Police municipale",null,"fonctionnement","réel","dépense","37610.20",null,null,null,"0.00","41457.00",null,"non spécialisé"],
    [926,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","20","Services communs",null,"fonctionnement","réel","dépense","22888.06",null,null,null,"0.00","23083.00",null,"non spécialisé"],
    [927,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","4386.52",null,null,null,"0.00","4457.00",null,"non spécialisé"],
    [928,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","1230.20",null,null,null,"0.00","2046.00",null,"non spécialisé"],
    [929,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","2250.58",null,null,null,"0.00","2331.00",null,"non spécialisé"],
    [930,"Compte administratif","2022","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","3197.12",null,null,null,"0.00","4454.00",null,"non spécialisé"],
    [931,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","15723.25",null,null,null,"0.00","18027.00",null,"non spécialisé"],
    [932,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","5586.75",null,null,null,"0.00","7965.00",null,"non spécialisé"],
    [933,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","021","Assemblée locale",null,"fonctionnement","réel","dépense","3660.72",null,null,null,"0.00","3755.00",null,"non spécialisé"],
    [934,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2115","Terrains bâtis","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","1.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [935,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","13251","GFP de rattachement","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","350000.00",null,null,null,"0.00","350000.00","0.00","non spécialisé"],
    [936,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","64","Crèches et garderies",null,"investissement","réel","recette","378.86",null,null,null,"0.00",null,null,"non spécialisé"],
    [937,"Compte administratif","2022","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","52440.72",null,null,null,"0.00","52813.00",null,"non spécialisé"],
    [938,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6331","Versement mobilité","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","64289.22",null,null,null,"0.00","64711.00",null,"non spécialisé"],
    [939,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6218","Autre personnel extérieur","213","Classes regroupées",null,"fonctionnement","réel","dépense","4320.55",null,null,null,"0.00","5500.00",null,"non spécialisé"],
    [940,"Compte administratif","2022","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","29901.47",null,null,null,"0.00","42328.00",null,"non spécialisé"],
    [941,"Compte administratif","2022","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","10608.00",null,null,null,"0.00","10608.00",null,"non spécialisé"],
    [942,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1327","Budget communautaire et fonds structurels","025","Aides aux associations (non classées ailleurs)",null,"investissement","réel","recette","31005.68",null,null,null,"0.00","31006.00","0.00","non spécialisé"],
    [943,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1327","Budget communautaire et fonds structurels","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","125000.00",null,null,null,"0.00","125000.00","0.00","non spécialisé"],
    [944,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65731","Etat","95","Aides au tourisme",null,"fonctionnement","réel","dépense","8250.00",null,null,null,"0.00","8250.00",null,"non spécialisé"],
    [945,"Compte administratif","2022","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","324750.00",null,null,null,"0.00","324750.00",null,"non spécialisé"],
    [946,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2188","Autres immobilisations corporelles","110","Services communs",null,"investissement","réel","dépense","35309.23",null,"35309.23",null,"0.00","35309.23","0.00","non spécialisé"],
    [947,"Compte administratif","2022","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","308468.42",null,null,null,"0.00","314942.00",null,"non spécialisé"],
    [948,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1328","Autres","414","Autres équipements sportifs ou de loisir",null,"investissement","réel","recette","12000.00",null,null,null,"0.00","12000.00","0.00","non spécialisé"],
    [949,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1328","Autres","422","Autres activités pour les jeunes",null,"investissement","réel","recette","105000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [950,"Compte administratif","2022","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","7865.26",null,null,null,"0.00","8003.00",null,"non spécialisé"],
    [951,"Compte administratif","2022","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","0.02",null,null,null,"0.00","4.00",null,"non spécialisé"],
    [952,"Compte administratif","2022","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","1693.00",null,"non spécialisé"],
    [953,"Compte administratif","2022","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","20912.95",null,null,null,"0.00","21383.00",null,"non spécialisé"],
    [954,"Compte administratif","2022","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","1843.05",null,null,null,"0.00","2899.00",null,"non spécialisé"],
    [955,"Compte administratif","2022","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","0.00",null,null,null,"0.00","547.00",null,"non spécialisé"],
    [956,"Compte administratif","2022","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","9029.32",null,null,null,"0.00","9047.00",null,"non spécialisé"],
    [957,"Compte administratif","2022","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","20870.84",null,null,null,"0.00","20995.00",null,"non spécialisé"],
    [958,"Compte administratif","2022","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","1716.02",null,null,null,"0.00","1910.00",null,"non spécialisé"],
    [959,"Compte administratif","2022","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","4103.42",null,null,null,"0.00","4331.00",null,"non spécialisé"],
    [960,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6065","Livres, disques, cassettes, ... (bibliothèques et médiathèques)","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","53873.63",null,null,null,"0.00","53874.00",null,"non spécialisé"],
    [961,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6065","Livres, disques, cassettes, ... (bibliothèques et médiathèques)","322","Musées",null,"fonctionnement","réel","dépense","3746.03",null,null,null,"0.00","3747.00",null,"non spécialisé"],
    [962,"Compte administratif","2022","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","1935.40",null,null,null,"0.00","2464.00",null,"non spécialisé"],
    [963,"Compte administratif","2022","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","79885.95",null,null,null,"0.00","82334.00",null,"non spécialisé"],
    [964,"Compte administratif","2022","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","44.87",null,null,null,"0.00","90.00",null,"non spécialisé"],
    [965,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","135.96",null,null,null,"0.00","260.00",null,"non spécialisé"],
    [966,"Compte administratif","2022","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","527.83",null,null,null,"0.00","566.00",null,"non spécialisé"],
    [967,"Compte administratif","2022","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","655.19",null,null,null,"0.00","2283.00",null,"non spécialisé"],
    [968,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6261","Frais d'affranchissement","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","3537.75",null,null,null,"0.00","4000.00",null,"non spécialisé"],
    [969,"Compte administratif","2022","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","657.60",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [970,"Compte administratif","2022","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","8617.91",null,null,null,"0.00","8909.00",null,"non spécialisé"],
    [971,"Compte administratif","2022","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","88180.05",null,null,null,"0.00","90162.00",null,"non spécialisé"],
    [972,"Compte administratif","2022","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","976.25",null,null,null,"0.00","1284.00",null,"non spécialisé"],
    [973,"Compte administratif","2022","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","40249.01",null,null,null,"0.00","41009.00",null,"non spécialisé"],
    [974,"Compte administratif","2022","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","2805.48",null,null,null,"0.00","5471.00",null,"non spécialisé"],
    [975,"Compte administratif","2022","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","69648.83",null,null,null,"0.00","70139.00",null,"non spécialisé"],
    [976,"Compte administratif","2022","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","1792000.00",null,null,null,"0.00","2511600.00","0.00","non spécialisé"],
    [977,"Compte administratif","2022","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","7035.72",null,null,null,"0.00","7236.00",null,"non spécialisé"],
    [978,"Compte administratif","2022","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","65806.38",null,null,null,"0.00","68568.00",null,"non spécialisé"],
    [979,"Compte administratif","2022","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","219.13",null,null,null,"0.00","1041.00",null,"non spécialisé"],
    [980,"Compte administratif","2022","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","351.00",null,null,null,"0.00","1195.00",null,"non spécialisé"],
    [981,"Compte administratif","2022","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","903.10",null,null,null,"0.00","936.00",null,"non spécialisé"],
    [982,"Compte administratif","2022","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","342.27",null,null,null,"0.00","590.00",null,"non spécialisé"],
    [983,"Compte administratif","2022","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","6047.81",null,null,null,"0.00","9671.00",null,"non spécialisé"],
    [984,"Compte administratif","2022","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","2124.26",null,null,null,"0.00","2205.00",null,"non spécialisé"],
    [985,"Compte administratif","2022","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","1942.33",null,null,null,"0.00","2118.00",null,"non spécialisé"],
    [986,"Compte administratif","2022","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","8407.25",null,null,null,"0.00","11812.00",null,"non spécialisé"],
    [987,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","2031","Frais d'études","01","Opérations non ventilables",null,"investissement","ordre","recette","241980.00",null,null,null,"0.00","241980.00",null,"non spécialisé"],
    [988,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2162","Fonds anciens des bibliothèques et musées","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","59094.96",null,"82539.66",null,"0.00","162088.66","102993.70","non spécialisé"],
    [989,"Compte administratif","2022","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","24351.06",null,null,null,"0.00","25526.00",null,"non spécialisé"],
    [990,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","830","Services communs",null,"fonctionnement","réel","dépense","55732.45",null,null,null,"0.00","56147.00",null,"non spécialisé"],
    [991,"Compte administratif","2022","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","21012.22",null,null,null,"0.00","21107.00",null,"non spécialisé"],
    [992,"Compte administratif","2022","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","886720.71",null,null,null,"0.00","903086.00",null,"non spécialisé"],
    [993,"Compte administratif","2022","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","15715.71",null,null,null,"0.00","16069.00",null,"non spécialisé"],
    [994,"Compte administratif","2022","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","1510649.89",null,null,null,"0.00","1523948.00",null,"non spécialisé"],
    [995,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","95","Aides au tourisme",null,"investissement","réel","dépense","44373.00",null,"44373.00",null,"0.00","44373.00","0.00","non spécialisé"],
    [996,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","813","Propreté urbaine",null,"fonctionnement","réel","dépense","663151.20",null,null,null,"0.00","665396.00",null,"non spécialisé"],
    [997,"Compte administratif","2022","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","21508.59",null,null,null,"0.00","23605.00",null,"non spécialisé"],
    [998,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","524","Autres services",null,"fonctionnement","réel","dépense","1138.79",null,null,null,"0.00","1207.00",null,"non spécialisé"],
    [999,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","510","Services communs",null,"fonctionnement","réel","dépense","157356.94",null,null,null,"0.00","157643.00",null,"non spécialisé"],
    [1000,"Compte administratif","2022","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","207.00",null,"non spécialisé"],
    [1001,"Compte administratif","2022","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","400671.71",null,null,null,"0.00","407039.00",null,"non spécialisé"],
    [1002,"Compte administratif","2022","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","52427.87",null,null,null,"0.00","52520.00",null,"non spécialisé"],
    [1003,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21578","Autre matériel et outillage de voirie","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","57930.00",null,null,null,"0.00","300000.00","242070.00","non spécialisé"],
    [1004,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","415","Manifestations sportives",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","662.00",null,"non spécialisé"],
    [1005,"Compte administratif","2022","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","250894.63",null,null,null,"0.00","251277.00",null,"non spécialisé"],
    [1006,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","413","Piscines",null,"fonctionnement","réel","dépense","333381.11",null,null,null,"0.00","334539.00",null,"non spécialisé"],
    [1007,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","33","Action culturelle",null,"fonctionnement","réel","dépense","10501.96",null,null,null,"0.00","13195.00",null,"non spécialisé"],
    [1008,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","40","Services communs",null,"fonctionnement","réel","dépense","165040.97",null,null,null,"0.00","166638.00",null,"non spécialisé"],
    [1009,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","323","Archives",null,"fonctionnement","réel","dépense","32553.02",null,null,null,"0.00","35747.00",null,"non spécialisé"],
    [1010,"Compte administratif","2022","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","48389.11",null,null,null,"0.00","49128.00",null,"non spécialisé"],
    [1011,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","213","Classes regroupées",null,"fonctionnement","réel","recette","26319.36",null,null,null,"0.00","5800.00",null,"non spécialisé"],
    [1012,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","23","Enseignement supérieur",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","3200.00",null,"non spécialisé"],
    [1013,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","recette","24888.88",null,null,null,"0.00","18900.00",null,"non spécialisé"],
    [1014,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","30","Services communs",null,"fonctionnement","réel","recette","476.83",null,null,null,"0.00",null,null,"non spécialisé"],
    [1015,"Compte administratif","2022","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"],
    [1016,"Compte administratif","2022","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","163.18",null,null,null,"0.00","1400.00",null,"non spécialisé"],
    [1017,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","recette","2227.65",null,null,null,"0.00","7900.00",null,"non spécialisé"],
    [1018,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","322","Musées",null,"fonctionnement","réel","recette","20623.30",null,null,null,"0.00","14800.00",null,"non spécialisé"],
    [1019,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","323","Archives",null,"fonctionnement","réel","recette","918.66",null,null,null,"0.00","600.00",null,"non spécialisé"],
    [1020,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","recette","2956.77",null,null,null,"0.00",null,null,"non spécialisé"],
    [1021,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","322","Musées",null,"fonctionnement","réel","dépense","1008975.45",null,null,null,"0.00","1011775.00",null,"non spécialisé"],
    [1022,"Compte administratif","2022","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","83605.17",null,null,null,"0.00","84095.00",null,"non spécialisé"],
    [1023,"Compte administratif","2022","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","556896.60",null,null,null,"0.00","559150.00",null,"non spécialisé"],
    [1024,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","30","Services communs",null,"fonctionnement","réel","dépense","12362.30",null,null,null,"0.00","12502.00",null,"non spécialisé"],
    [1025,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","313","Théâtres",null,"fonctionnement","réel","dépense","54504.11",null,null,null,"0.00","56256.00",null,"non spécialisé"],
    [1026,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","182622.81",null,null,null,"0.00","189413.00",null,"non spécialisé"],
    [1027,"Compte administratif","2022","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","284978.18",null,null,null,"0.00","292265.00",null,"non spécialisé"],
    [1028,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","212","Ecoles primaires",null,"fonctionnement","réel","dépense","388265.70",null,null,null,"0.00","398447.00",null,"non spécialisé"],
    [1029,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","213","Classes regroupées",null,"fonctionnement","réel","dépense","205366.74",null,null,null,"0.00","210787.00",null,"non spécialisé"],
    [1030,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","582118.29",null,null,null,"0.00","593351.00",null,"non spécialisé"],
    [1031,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","33","Action culturelle",null,"fonctionnement","réel","recette","2579.26",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [1032,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","40","Services communs",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","2500.00",null,"non spécialisé"],
    [1033,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","411","Salles de sport, gymnases",null,"fonctionnement","réel","recette","6048.95",null,null,null,"0.00","3500.00",null,"non spécialisé"],
    [1034,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","413","Piscines",null,"fonctionnement","réel","recette","1866.54",null,null,null,"0.00","4800.00",null,"non spécialisé"],
    [1035,"Compte administratif","2022","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","0.00",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [1036,"Compte administratif","2022","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"],
    [1037,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","8721.85",null,null,null,"0.00","6100.00",null,"non spécialisé"],
    [1038,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","510","Services communs",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [1039,"Compte administratif","2022","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"],
    [1040,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","64","Crèches et garderies",null,"fonctionnement","réel","recette","40372.00",null,null,null,"0.00","23300.00",null,"non spécialisé"],
    [1041,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","112","Police municipale",null,"fonctionnement","réel","dépense","670376.07",null,null,null,"0.00","677408.00",null,"non spécialisé"],
    [1042,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","20","Services communs",null,"fonctionnement","réel","dépense","358986.33",null,null,null,"0.00","359166.00",null,"non spécialisé"],
    [1043,"Compte administratif","2022","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","75683.73",null,null,null,"0.00","76029.00",null,"non spécialisé"],
    [1044,"Compte administratif","2022","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","20415.29",null,null,null,"0.00","21093.00",null,"non spécialisé"],
    [1045,"Compte administratif","2022","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","26386.50",null,null,null,"0.00","26395.00",null,"non spécialisé"],
    [1046,"Compte administratif","2022","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","50837.44",null,null,null,"0.00","54858.00",null,"non spécialisé"],
    [1047,"Compte administratif","2022","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","244044.82",null,null,null,"0.00","252177.00",null,"non spécialisé"],
    [1048,"Compte administratif","2022","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","59434.39",null,null,null,"0.00","62709.00",null,"non spécialisé"],
    [1049,"Compte administratif","2022","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","933620.06",null,null,null,"0.00","940832.00",null,"non spécialisé"],
    [1050,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6453","Cotisations aux caisses de retraites","021","Assemblée locale",null,"fonctionnement","réel","dépense","51799.12",null,null,null,"0.00","53917.00",null,"non spécialisé"],
    [1051,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","813","Propreté urbaine",null,"fonctionnement","réel","recette","16412.93",null,null,null,"0.00","10900.00",null,"non spécialisé"],
    [1052,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","823","Espaces verts urbains",null,"fonctionnement","réel","recette","12447.74",null,null,null,"0.00","14700.00",null,"non spécialisé"],
    [1053,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","830","Services communs",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","700.00",null,"non spécialisé"],
    [1054,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","91","Foires et marchés",null,"fonctionnement","réel","recette","1230.86",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [1055,"Compte administratif","2022","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","81419.76",null,null,null,"0.00","24600.00",null,"non spécialisé"],
    [1056,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","021","Assemblée locale",null,"fonctionnement","réel","recette","400.00",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [1057,"Compte administratif","2022","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","2300.00",null,null,null,"0.00","2300.00",null,"non spécialisé"],
    [1058,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","023","Information, communication, publicité",null,"fonctionnement","réel","recette","769.16",null,null,null,"0.00","700.00",null,"non spécialisé"],
    [1059,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","024","Fêtes et cérémonies",null,"fonctionnement","réel","recette","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [1060,"Compte administratif","2022","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","12787.28",null,null,null,"0.00","12849.00",null,"non spécialisé"],
    [1061,"Compte administratif","2022","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","7326.86",null,null,null,"0.00","7523.00",null,"non spécialisé"],
    [1062,"Compte administratif","2022","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","22210.65",null,null,null,"0.00","22706.00",null,"non spécialisé"],
    [1063,"Compte administratif","2022","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","478959.00",null,null,null,"0.00","489276.00",null,"non spécialisé"],
    [1064,"Compte administratif","2022","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","458945.23",null,null,null,"0.00","469954.00",null,"non spécialisé"],
    [1065,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6451","Cotisations à l'U.R.S.S.A.F.","524","Autres services",null,"fonctionnement","réel","dépense","8641.21",null,null,null,"0.00","8714.00",null,"non spécialisé"],
    [1066,"Compte administratif","2022","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","1190397.82",null,null,null,"0.00","1190523.00",null,"non spécialisé"],
    [1067,"Compte administratif","2022","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","128934.45",null,null,null,"0.00","129588.00",null,"non spécialisé"],
    [1068,"Compte administratif","2022","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","10358.91",null,null,null,"0.00","11426.00",null,"non spécialisé"],
    [1069,"Compte administratif","2022","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","344548.33",null,null,null,"0.00","344710.00",null,"non spécialisé"],
    [1070,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","recette","500.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [1071,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","recette","900.00",null,null,null,"0.00","900.00",null,"non spécialisé"],
    [1072,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","recette","100.00",null,null,null,"0.00","100.00",null,"non spécialisé"],
    [1073,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","112","Police municipale",null,"fonctionnement","réel","recette","7622.05",null,null,null,"0.00","7600.00",null,"non spécialisé"],
    [1074,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","20","Services communs",null,"fonctionnement","réel","recette","3200.00",null,null,null,"0.00","3200.00",null,"non spécialisé"],
    [1075,"Compte administratif","2022","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","20890.62",null,null,null,"0.00","20848.00",null,"non spécialisé"],
    [1076,"Compte administratif","2022","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","18468.61",null,null,null,"0.00","18528.00",null,"non spécialisé"],
    [1077,"Compte administratif","2022","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","10960.76",null,null,null,"0.00","10891.00",null,"non spécialisé"],
    [1078,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","23","Enseignement supérieur",null,"fonctionnement","réel","recette","1500.00",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [1079,"Compte administratif","2022","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","25980.01",null,null,null,"0.00","26053.00",null,"non spécialisé"],
    [1080,"Compte administratif","2022","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","0.00",null,null,null,"0.00","5296.00",null,"non spécialisé"],
    [1081,"Compte administratif","2022","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","6.54",null,null,null,"0.00","14.00",null,"non spécialisé"],
    [1082,"Compte administratif","2022","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","313156.98",null,null,null,"0.00","313477.00",null,"non spécialisé"],
    [1083,"Compte administratif","2022","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","38570.38",null,null,null,"0.00","38642.00",null,"non spécialisé"],
    [1084,"Compte administratif","2022","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","108004.59",null,null,null,"0.00","108099.00",null,"non spécialisé"],
    [1085,"Compte administratif","2022","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","186852.11",null,null,null,"0.00","190210.00",null,"non spécialisé"],
    [1086,"Compte administratif","2022","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","38768.32",null,null,null,"0.00","39909.00",null,"non spécialisé"],
    [1087,"Compte administratif","2022","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","17654.00",null,null,null,"0.00","20789.00",null,"non spécialisé"],
    [1088,"Compte administratif","2022","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","1058325.61",null,null,null,"0.00","1076605.00",null,"non spécialisé"],
    [1089,"Compte administratif","2022","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","19592.28",null,null,null,"0.00","21060.00",null,"non spécialisé"],
    [1090,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","30","Services communs",null,"fonctionnement","réel","recette","500.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [1091,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","313","Théâtres",null,"fonctionnement","réel","recette","500.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [1092,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","recette","1000.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [1093,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","recette","7500.00",null,null,null,"0.00","7500.00",null,"non spécialisé"],
    [1094,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","322","Musées",null,"fonctionnement","réel","recette","19900.00",null,null,null,"0.00","19900.00",null,"non spécialisé"],
    [1095,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","323","Archives",null,"fonctionnement","réel","recette","300.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [1096,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","recette","7909.68",null,null,null,"0.00","600.00",null,"non spécialisé"],
    [1097,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","33","Action culturelle",null,"fonctionnement","réel","recette","300.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [1098,"Compte administratif","2022","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","1000.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [1099,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","411","Salles de sport, gymnases",null,"fonctionnement","réel","recette","3000.00",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [1100,"Compte administratif","2022","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","331545.49",null,null,null,"0.00","332088.00",null,"non spécialisé"],
    [1101,"Compte administratif","2022","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","26262.46",null,null,null,"0.00","31546.00",null,"non spécialisé"],
    [1102,"Compte administratif","2022","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","43894.71",null,null,null,"0.00","44025.00",null,"non spécialisé"],
    [1103,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74741","Communes membres du GFP","211","Ecoles maternelles",null,"fonctionnement","réel","recette","7805.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1104,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74741","Communes membres du GFP","212","Ecoles primaires",null,"fonctionnement","réel","recette","19282.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1105,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74741","Communes membres du GFP","213","Classes regroupées",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","18500.00",null,"non spécialisé"],
    [1106,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74748","Autres communes","211","Ecoles maternelles",null,"fonctionnement","réel","recette","1115.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1107,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74748","Autres communes","212","Ecoles primaires",null,"fonctionnement","réel","recette","4976.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1108,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74748","Autres communes","213","Classes regroupées",null,"fonctionnement","réel","recette","0.00",null,null,null,"0.00","7300.00",null,"non spécialisé"],
    [1109,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","322","Musées",null,"fonctionnement","réel","recette","77892.00",null,null,null,"0.00","76764.00",null,"non spécialisé"],
    [1110,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7472","Régions","322","Musées",null,"fonctionnement","réel","recette","14844.13",null,null,null,"0.00","51000.00",null,"non spécialisé"],
    [1111,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7473","Départements","322","Musées",null,"fonctionnement","réel","recette","25000.00",null,null,null,"0.00","25000.00",null,"non spécialisé"],
    [1112,"Compte administratif","2022","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","100000.00",null,"non spécialisé"],
    [1113,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","322","Musées",null,"fonctionnement","réel","recette","205696.40",null,null,null,"0.00","218697.00",null,"non spécialisé"],
    [1114,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","40","Services communs",null,"fonctionnement","réel","recette","20000.00",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [1115,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7472","Régions","40","Services communs",null,"fonctionnement","réel","recette","3000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1116,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7473","Départements","40","Services communs",null,"fonctionnement","réel","recette","13000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1117,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74751","GFP de rattachement","40","Services communs",null,"fonctionnement","réel","recette","20000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1118,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7718","Autres produits exceptionnels sur opérations de gestion","40","Services communs",null,"fonctionnement","réel","recette","2543.57",null,null,null,"0.00","2482.00",null,"non spécialisé"],
    [1119,"Compte administratif","2022","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","138369.40",null,null,null,"0.00","103000.00",null,"non spécialisé"],
    [1120,"Compte administratif","2022","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","14655.83",null,null,null,"0.00","14000.00",null,"non spécialisé"],
    [1121,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70323","Redevance d'occupation du domaine public communal","413","Piscines",null,"fonctionnement","réel","recette","14500.00",null,null,null,"0.00","18000.00",null,"non spécialisé"],
    [1122,"Compte administratif","2022","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","796195.55",null,null,null,"0.00","660000.00",null,"non spécialisé"],
    [1123,"Compte administratif","2022","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","239523.80",null,null,null,"0.00","225000.00",null,"non spécialisé"],
    [1124,"Compte administratif","2022","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","273.00",null,null,null,"0.00","547.00",null,"non spécialisé"],
    [1125,"Compte administratif","2022","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","287238.48",null,null,null,"0.00","205000.00",null,"non spécialisé"],
    [1126,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","8419.94",null,null,null,"0.00","8623.00",null,"non spécialisé"],
    [1127,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","2146.00",null,null,null,"0.00","2146.00",null,"non spécialisé"],
    [1128,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","413","Piscines",null,"fonctionnement","réel","dépense","3811.72",null,null,null,"0.00","3908.00",null,"non spécialisé"],
    [1129,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","33","Action culturelle",null,"fonctionnement","réel","dépense","159.00",null,null,null,"0.00","293.00",null,"non spécialisé"],
    [1130,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","40","Services communs",null,"fonctionnement","réel","dépense","1472.33",null,null,null,"0.00","3628.00",null,"non spécialisé"],
    [1131,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","323","Archives",null,"fonctionnement","réel","dépense","1379.68",null,null,null,"0.00","1413.00",null,"non spécialisé"],
    [1132,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","2738.40",null,null,null,"0.00","2798.00",null,"non spécialisé"],
    [1133,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","16587.53",null,null,null,"0.00","20442.00",null,"non spécialisé"],
    [1134,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","322","Musées",null,"fonctionnement","réel","dépense","23656.92",null,null,null,"0.00","24285.00",null,"non spécialisé"],
    [1135,"Compte administratif","2022","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","5350.77",null,null,null,"0.00","4000.00",null,"non spécialisé"],
    [1136,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","022","Administration générale de l'état",null,"fonctionnement","réel","recette","65721.66",null,null,null,"0.00","64900.00",null,"non spécialisé"],
    [1137,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7485","Dotation pour les titres sécurisés","022","Administration générale de l'état",null,"fonctionnement","réel","recette","98860.00",null,null,null,"0.00","70710.00",null,"non spécialisé"],
    [1138,"Compte administratif","2022","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","227189.99",null,null,null,"0.00","230000.00",null,"non spécialisé"],
    [1139,"Compte administratif","2022","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"],
    [1140,"Compte administratif","2022","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","1790.04",null,null,null,"0.00","3561.00",null,"non spécialisé"],
    [1141,"Compte administratif","2022","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","4980.21",null,null,null,"0.00","4981.00",null,"non spécialisé"],
    [1142,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","9644.76",null,null,null,"0.00","9832.00",null,"non spécialisé"],
    [1143,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","313","Théâtres",null,"fonctionnement","réel","dépense","634.29",null,null,null,"0.00","1866.00",null,"non spécialisé"],
    [1144,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","213","Classes regroupées",null,"fonctionnement","réel","dépense","8025.17",null,null,null,"0.00","8598.00",null,"non spécialisé"],
    [1145,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","395.81",null,null,null,"0.00","1565.00",null,"non spécialisé"],
    [1146,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","10025.73",null,null,null,"0.00","12583.00",null,"non spécialisé"],
    [1147,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","212","Ecoles primaires",null,"fonctionnement","réel","dépense","12654.32",null,null,null,"0.00","12785.00",null,"non spécialisé"],
    [1148,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","112","Police municipale",null,"fonctionnement","réel","dépense","11162.49",null,null,null,"0.00","11405.00",null,"non spécialisé"],
    [1149,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","20","Services communs",null,"fonctionnement","réel","dépense","6133.51",null,null,null,"0.00","7917.00",null,"non spécialisé"],
    [1150,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","397.48",null,null,null,"0.00","1716.00",null,"non spécialisé"],
    [1151,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7484","Dotation de recensement","022","Administration générale de l'état",null,"fonctionnement","réel","recette","22394.00",null,null,null,"0.00","23000.00",null,"non spécialisé"],
    [1152,"Compte administratif","2022","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","6960.18",null,null,null,"0.00","11000.00",null,"non spécialisé"],
    [1153,"Compte administratif","2022","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"],
    [1154,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7477","Budget communautaire et fonds structurels","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","recette","76943.21",null,null,null,"0.00",null,null,"non spécialisé"],
    [1155,"Compte administratif","2022","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","9078.01",null,null,null,"0.00","9078.00",null,"non spécialisé"],
    [1156,"Compte administratif","2022","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","1078.79",null,null,null,"0.00","1083.00",null,"non spécialisé"],
    [1157,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","2160.60",null,null,null,"0.00","3092.00",null,"non spécialisé"],
    [1158,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","2498.73",null,null,null,"0.00","2660.00",null,"non spécialisé"],
    [1159,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","298.00",null,null,null,"0.00","402.00",null,"non spécialisé"],
    [1160,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","021","Assemblée locale",null,"fonctionnement","réel","dépense","416.49",null,null,null,"0.00","421.00",null,"non spécialisé"],
    [1161,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","7526.63",null,null,null,"0.00","10722.00",null,"non spécialisé"],
    [1162,"Compte administratif","2022","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","10516.58",null,null,null,"0.00","17985.00",null,"non spécialisé"],
    [1163,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","17244.46",null,null,null,"0.00","21542.00",null,"non spécialisé"],
    [1164,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","830","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","803.00",null,"non spécialisé"],
    [1165,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","91","Foires et marchés",null,"fonctionnement","réel","dépense","25.00",null,null,null,"0.00","401.00",null,"non spécialisé"],
    [1166,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7713","Libéralités reçues","322","Musées",null,"fonctionnement","réel","recette","212012.55",null,null,null,"0.00","212012.00",null,"non spécialisé"],
    [1167,"Compte administratif","2022","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","1201.00",null,null,null,"0.00","1200.00",null,"non spécialisé"],
    [1168,"Compte administratif","2022","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","421.00",null,null,null,"0.00","421.00",null,"non spécialisé"],
    [1169,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70846","AU GFP de rattachement","323","Archives",null,"fonctionnement","réel","recette","53649.00",null,null,null,"0.00","66560.00",null,"non spécialisé"],
    [1170,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","4245.41",null,null,null,"0.00","17400.00",null,"non spécialisé"],
    [1171,"Compte administratif","2022","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","49549.00",null,null,null,"0.00","49634.00",null,"non spécialisé"],
    [1172,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","13797.13",null,null,null,"0.00","15300.00",null,"non spécialisé"],
    [1173,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","813","Propreté urbaine",null,"fonctionnement","réel","dépense","3582.39",null,null,null,"0.00","6449.00",null,"non spécialisé"],
    [1174,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","411","Salles de sport, gymnases",null,"investissement","réel","dépense","1132752.21",null,"1025089.92",null,"0.00","1692732.92","499978.75","non spécialisé"],
    [1175,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","820","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","25.00",null,"non spécialisé"],
    [1176,"Compte administratif","2022","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","401.00",null,"non spécialisé"],
    [1177,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","64","Crèches et garderies",null,"fonctionnement","réel","dépense","2476.39",null,null,null,"0.00","3963.00",null,"non spécialisé"],
    [1178,"Compte administratif","2022","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","3343.94",null,null,null,"0.00","7228.00",null,"non spécialisé"],
    [1179,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","321","Bibliothèques et médiathèques",null,"investissement","réel","dépense","98779.81",null,"64186.11",null,"0.00","140184.11","41404.27","non spécialisé"],
    [1180,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","510","Services communs",null,"fonctionnement","réel","dépense","50.00",null,null,null,"0.00","1740.00",null,"non spécialisé"],
    [1181,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","25.00",null,null,null,"0.00","937.00",null,"non spécialisé"],
    [1182,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","313","Théâtres",null,"investissement","réel","dépense","550817.67",null,"88060.67",null,"0.00","863487.67","312670.00","non spécialisé"],
    [1183,"Compte administratif","2022","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","1204.00",null,"non spécialisé"],
    [1184,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","311","Expression musicale, lyrique et chorégraphique",null,"investissement","réel","dépense","18933.44",null,"60000.00",null,"0.00","60000.00","41066.56","non spécialisé"],
    [1185,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","413","Piscines",null,"fonctionnement","réel","dépense","290.69",null,null,null,"0.00","1197.00",null,"non spécialisé"],
    [1186,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","022","Administration générale de l'état",null,"fonctionnement","réel","recette","49.80",null,null,null,"0.00","4100.00",null,"non spécialisé"],
    [1187,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","023","Information, communication, publicité",null,"fonctionnement","réel","recette","2100.92",null,null,null,"0.00","800.00",null,"non spécialisé"],
    [1188,"Compte administratif","2022","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"],
    [1189,"Compte administratif","2022","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"],
    [1190,"Compte administratif","2022","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"],
    [1191,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","recette","3489.71",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [1192,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","112","Police municipale",null,"fonctionnement","réel","recette","12106.93",null,null,null,"0.00","11100.00",null,"non spécialisé"],
    [1193,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","20","Services communs",null,"fonctionnement","réel","recette","3599.22",null,null,null,"0.00","3900.00",null,"non spécialisé"],
    [1194,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","211","Ecoles maternelles",null,"fonctionnement","réel","recette","43015.24",null,null,null,"0.00","16500.00",null,"non spécialisé"],
    [1195,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","40","Services communs",null,"fonctionnement","réel","dépense","200.44",null,null,null,"0.00","2944.00",null,"non spécialisé"],
    [1196,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6419","Remboursements sur rémunérations du personnel","212","Ecoles primaires",null,"fonctionnement","réel","recette","58305.39",null,null,null,"0.00","13700.00",null,"non spécialisé"],
    [1197,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","23","Enseignement supérieur",null,"investissement","réel","dépense","23347.09",null,"31726.53",null,"0.00","32073.53","8726.44","non spécialisé"],
    [1198,"Compte administratif","2022","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","3088.12",null,null,null,"0.00","4656.00",null,"non spécialisé"],
    [1199,"Compte administratif","2022","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","669.00",null,"non spécialisé"],
    [1200,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","213","Classes regroupées",null,"investissement","réel","dépense","607795.26",null,"483780.05",null,"0.00","964405.05","356608.00","non spécialisé"],
    [1201,"Compte administratif","2022","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","401.00",null,"non spécialisé"],
    [1202,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","211","Ecoles maternelles",null,"investissement","réel","dépense","180414.73",null,"44777.50",null,"0.00","231474.50","51059.77","non spécialisé"],
    [1203,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","3138.87",null,null,null,"0.00","9369.00",null,"non spécialisé"],
    [1204,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","322","Musées",null,"fonctionnement","réel","dépense","5369.85",null,null,null,"0.00","16864.00",null,"non spécialisé"],
    [1205,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","313","Théâtres",null,"fonctionnement","réel","dépense","250.00",null,null,null,"0.00","1070.00",null,"non spécialisé"],
    [1206,"Compte administratif","2022","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","651.95",null,null,null,"0.00","1606.00",null,"non spécialisé"],
    [1207,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","3747.00",null,"non spécialisé"],
    [1208,"Compte administratif","2022","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","5060.35",null,null,null,"0.00","11645.00",null,"non spécialisé"],
    [1209,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","213","Classes regroupées",null,"fonctionnement","réel","dépense","917.50",null,null,null,"0.00","5622.00",null,"non spécialisé"],
    [1210,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","3610.71",null,null,null,"0.00","4006.00",null,"non spécialisé"],
    [1211,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","212","Ecoles primaires",null,"fonctionnement","réel","dépense","3977.27",null,null,null,"0.00","4786.00",null,"non spécialisé"],
    [1212,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","112","Police municipale",null,"fonctionnement","réel","dépense","4467.51",null,null,null,"0.00","4617.00",null,"non spécialisé"],
    [1213,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","20","Services communs",null,"fonctionnement","réel","dépense","1375.36",null,null,null,"0.00","4550.00",null,"non spécialisé"],
    [1214,"Compte administratif","2022","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","50.00",null,null,null,"0.00","1473.00",null,"non spécialisé"],
    [1215,"Compte administratif","2022","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","252.00",null,"non spécialisé"],
    [1216,"Compte administratif","2022","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","401.00",null,"non spécialisé"],
    [1217,"Compte administratif","2022","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","1581.60",null,null,null,"0.00","1582.00",null,"non spécialisé"],
    [1218,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21318","Autres bâtiments publics","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","1.00",null,null,null,"0.00","1.00","0.00","non spécialisé"],
    [1219,"Compte administratif","2022","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","401.00",null,"non spécialisé"],
    [1220,"Compte administratif","2022","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","1874.00",null,"non spécialisé"],
    [1221,"Compte administratif","2022","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"],
    [1222,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","112","Police municipale",null,"fonctionnement","réel","dépense","19230.20",null,null,null,"0.00","19300.00",null,"non spécialisé"],
    [1223,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","21318","Autres bâtiments publics","01","Opérations non ventilables",null,"investissement","ordre","dépense","999999.00",null,null,null,"0.00","999999.00",null,"non spécialisé"],
    [1224,"Compte administratif","2022","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","937.00",null,"non spécialisé"],
    [1225,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","112","Police municipale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","4000.00",null,"non spécialisé"],
    [1226,"Compte administratif","2022","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"],
    [1227,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6475","Médecine du travail, pharmacie","021","Assemblée locale",null,"fonctionnement","réel","dépense","25.00",null,null,null,"0.00","26.00",null,"non spécialisé"],
    [1228,"Compte administratif","2022","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","1323.25",null,null,null,"0.00","4821.00",null,"non spécialisé"],
    [1229,"Compte administratif","2022","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","401731.91",null,null,null,"0.00","742930.00",null,"non spécialisé"],
    [1230,"Compte administratif","2022","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","33251.05",null,null,null,"0.00","53110.00",null,"non spécialisé"],
    [1231,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","813","Propreté urbaine",null,"fonctionnement","réel","dépense","2010.48",null,null,null,"0.00","2112.00",null,"non spécialisé"],
    [1232,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","014","Atténuations de produits","703894","Reversements sur forfait de post-stationnement","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","1851.50",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [1233,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","112","Police municipale",null,"fonctionnement","réel","dépense","729107.00",null,null,null,"0.00","729107.00",null,"non spécialisé"],
    [1234,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","2010.48",null,null,null,"0.00","7798.00",null,"non spécialisé"],
    [1235,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","298773.24",null,null,null,"0.00","298778.00",null,"non spécialisé"],
    [1236,"Compte administratif","2022","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","2010.48",null,null,null,"0.00","2013.00",null,"non spécialisé"],
    [1237,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","64","Crèches et garderies",null,"fonctionnement","réel","dépense","9376.00",null,null,null,"0.00","10215.00",null,"non spécialisé"],
    [1238,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","627","Services bancaires et assimilés","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","19094.81",null,null,null,"0.00","20240.00",null,"non spécialisé"],
    [1239,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","112","Police municipale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","350.00",null,"non spécialisé"],
    [1240,"Compte administratif","2022","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","4856.26",null,null,null,"0.00","5385.00",null,"non spécialisé"],
    [1241,"Compte administratif","2022","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","0.00",null,null,null,"0.00","990.00",null,"non spécialisé"],
    [1242,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6283","Frais de nettoyage des locaux","91","Foires et marchés",null,"fonctionnement","réel","dépense","23284.94",null,null,null,"0.00","25000.00",null,"non spécialisé"],
    [1243,"Compte administratif","2022","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"],
    [1244,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","40","Services communs",null,"fonctionnement","réel","dépense","9522.03",null,null,null,"0.00","9530.00",null,"non spécialisé"],
    [1245,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","823","Espaces verts urbains",null,"investissement","réel","dépense","276655.65",null,"80561.80",null,"0.00","369924.80","93267.48","non spécialisé"],
    [1246,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","2678.72",null,null,null,"0.00","2712.00",null,"non spécialisé"],
    [1247,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","322","Musées",null,"fonctionnement","réel","dépense","2010.48",null,null,null,"0.00","2112.00",null,"non spécialisé"],
    [1248,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","2202.80",null,null,null,"0.00","3988.00",null,"non spécialisé"],
    [1249,"Compte administratif","2022","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","7658.50",null,null,null,"0.00","59500.00",null,"non spécialisé"],
    [1250,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6472","Prestations familiales directes","212","Ecoles primaires",null,"fonctionnement","réel","dépense","1802.32",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [1251,"Compte administratif","2022","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","946.63",null,null,null,"0.00","1231.00",null,"non spécialisé"],
    [1252,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60636","Vêtements de travail","112","Police municipale",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [1253,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2128","Autres agencements et aménagements","211","Ecoles maternelles",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","4000.00","0.00","non spécialisé"],
    [1254,"Compte administratif","2022","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","44944.00",null,"non spécialisé"],
    [1255,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","112","Police municipale",null,"fonctionnement","réel","dépense","22347.60",null,null,null,"0.00","23500.00",null,"non spécialisé"],
    [1256,"Compte administratif","2022","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","39582.78",null,null,null,"0.00","41374.00",null,"non spécialisé"],
    [1257,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","64","Crèches et garderies",null,"fonctionnement","réel","dépense","8015.68",null,null,null,"0.00","10000.00",null,"non spécialisé"],
    [1258,"Compte administratif","2022","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","0.00","non spécialisé"],
    [1259,"Compte administratif","2022","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"],
    [1260,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6458","Cotisations aux autres organismes sociaux","322","Musées",null,"fonctionnement","réel","dépense","377.54",null,null,null,"0.00","922.00",null,"non spécialisé"],
    [1261,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","413","Piscines",null,"fonctionnement","réel","dépense","58547.77",null,null,null,"0.00","62436.00",null,"non spécialisé"],
    [1262,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","21976.21",null,null,null,"0.00","30000.00",null,"non spécialisé"],
    [1263,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6458","Cotisations aux autres organismes sociaux","30","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","547.00",null,"non spécialisé"],
    [1264,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","25811.27",null,null,null,"0.00","27000.00",null,"non spécialisé"],
    [1265,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6458","Cotisations aux autres organismes sociaux","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","961.94",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [1266,"Compte administratif","2022","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","0.00",null,null,null,"0.00","182.00",null,"non spécialisé"],
    [1267,"Compte administratif","2022","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","1797.45",null,null,null,"0.00","1887.00",null,"non spécialisé"],
    [1268,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","121507.14",null,null,null,"0.00","126420.00",null,"non spécialisé"],
    [1269,"Compte administratif","2022","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","2683.02",null,null,null,"0.00","3967.00",null,"non spécialisé"],
    [1270,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","213","Classes regroupées",null,"fonctionnement","réel","dépense","35866.66",null,null,null,"0.00","46580.00",null,"non spécialisé"],
    [1271,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","413","Piscines",null,"fonctionnement","réel","dépense","298.51",null,null,null,"0.00","336.00",null,"non spécialisé"],
    [1272,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","60912.25",null,null,null,"0.00","64190.00",null,"non spécialisé"],
    [1273,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","510","Services communs",null,"fonctionnement","réel","dépense","84.44",null,null,null,"0.00","90.00",null,"non spécialisé"],
    [1274,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2121","Plantations d'arbres et d'arbustes","823","Espaces verts urbains",null,"investissement","réel","dépense","83929.15",null,"16290.00",null,"0.00","106290.00","22356.92","non spécialisé"],
    [1275,"Compte administratif","2022","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","202.72",null,null,null,"0.00","375.00",null,"non spécialisé"],
    [1276,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","322","Musées",null,"fonctionnement","réel","dépense","877.85",null,null,null,"0.00","970.00",null,"non spécialisé"],
    [1277,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6457","Cotisations sociales liées à l'apprentissage","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","3.00",null,"non spécialisé"],
    [1278,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","520","Services communs",null,"fonctionnement","réel","dépense","61527.35",null,null,null,"0.00","62500.00",null,"non spécialisé"],
    [1279,"Compte administratif","2022","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","391.16",null,null,null,"0.00","446.00",null,"non spécialisé"],
    [1280,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","413","Piscines",null,"fonctionnement","réel","dépense","18312.20",null,null,null,"0.00","18500.00",null,"non spécialisé"],
    [1281,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","16794.04",null,null,null,"0.00","19000.00",null,"non spécialisé"],
    [1282,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","412","Stades",null,"fonctionnement","réel","dépense","3264.36",null,null,null,"0.00","6000.00",null,"non spécialisé"],
    [1283,"Compte administratif","2022","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","910.37",null,null,null,"0.00","1267.00",null,"non spécialisé"],
    [1284,"Compte administratif","2022","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","597.74",null,null,null,"0.00","50638.00",null,"non spécialisé"],
    [1285,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","31744.15",null,null,null,"0.00","32500.00",null,"non spécialisé"],
    [1286,"Compte administratif","2022","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","89.97",null,null,null,"0.00","527.00",null,"non spécialisé"],
    [1287,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","19076.70",null,null,null,"0.00","19380.00",null,"non spécialisé"],
    [1288,"Compte administratif","2022","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","442.13",null,null,null,"0.00","1099.00",null,"non spécialisé"],
    [1289,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","9590.52",null,null,null,"0.00","11000.00",null,"non spécialisé"],
    [1290,"Compte administratif","2022","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","5093.61",null,null,null,"0.00","5173.00",null,"non spécialisé"],
    [1291,"Compte administratif","2022","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","0.00",null,null,null,"0.00","35.00",null,"non spécialisé"],
    [1292,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2112","Terrains de voirie","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","0.00",null,"18641.62",null,"0.00","28641.62","9543.62","non spécialisé"],
    [1293,"Compte administratif","2022","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","64980.49",null,null,null,"0.00","66808.00",null,"non spécialisé"],
    [1294,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","212","Ecoles primaires",null,"fonctionnement","réel","dépense","9020.80",null,null,null,"0.00","12500.00",null,"non spécialisé"],
    [1295,"Compte administratif","2022","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","22282.02",null,null,null,"0.00","22440.00",null,"non spécialisé"],
    [1296,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","213","Classes regroupées",null,"fonctionnement","réel","dépense","24473.49",null,null,null,"0.00","25000.00",null,"non spécialisé"],
    [1297,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6454","Cotisations aux A.S.S.E.D.I.C.","524","Autres services",null,"fonctionnement","réel","dépense","1098.13",null,null,null,"0.00","1168.00",null,"non spécialisé"],
    [1298,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","15146.81",null,null,null,"0.00","17500.00",null,"non spécialisé"],
    [1299,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6288","Autres","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","23000.00",null,null,null,"0.00","30000.00",null,"non spécialisé"],
    [1300,"Compte administratif","2022","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","12440.00",null,null,null,"0.00","12440.00","0.00","non spécialisé"],
    [1301,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1323","Départements","322","Musées",null,"investissement","réel","recette","28000.00",null,"28000.00",null,"0.00","28000.00","0.00","non spécialisé"],
    [1302,"Compte administratif","2022","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","19977.75",null,null,null,"0.00","19978.00",null,"non spécialisé"],
    [1303,"Compte administratif","2022","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","0.00","non spécialisé"],
    [1304,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2051","Concessions et droits similaires","322","Musées",null,"investissement","réel","dépense","410.00",null,null,null,"0.00","410.00","0.00","non spécialisé"],
    [1305,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6064","Fournitures administratives","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","2910.93",null,null,null,"0.00","2957.00",null,"non spécialisé"],
    [1306,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60633","Fournitures de voirie","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","2867.24",null,null,null,"0.00","54000.00",null,"non spécialisé"],
    [1307,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2051","Concessions et droits similaires","112","Police municipale",null,"investissement","réel","dépense","34104.00",null,"44320.00",null,"0.00","94320.00","58780.80","non spécialisé"],
    [1308,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","99307.12",null,null,null,"0.00","127423.00",null,"non spécialisé"],
    [1309,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","20","Immobilisations incorporelles","2051","Concessions et droits similaires","020","Administration générale de la collectivité",null,"investissement","réel","dépense","145476.48",null,"174903.00",null,"0.00","305403.00","155044.98","non spécialisé"],
    [1310,"Compte administratif","2022","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","10000.00",null,null,null,"0.00","13950.00",null,"non spécialisé"],
    [1311,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","72958.34",null,null,null,"0.00","80251.00",null,"non spécialisé"],
    [1312,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6247","Transports collectifs","64","Crèches et garderies",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","25.00",null,"non spécialisé"],
    [1313,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6228","Divers","64","Crèches et garderies",null,"fonctionnement","réel","dépense","9703.28",null,null,null,"0.00","13230.00",null,"non spécialisé"],
    [1314,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6232","Fêtes et cérémonies","64","Crèches et garderies",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [1315,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","238","Avances versées sur commandes d'immobilisations corporelles","93","Aides à l'énergie, aux industries manufacturières et au bâtiment et travaux publics",null,"investissement","réel","dépense","4238.45",null,null,null,"0.00","4239.00","0.00","non spécialisé"],
    [1316,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6226","Honoraires","64","Crèches et garderies",null,"fonctionnement","réel","dépense","60226.24",null,null,null,"0.00","61870.00",null,"non spécialisé"],
    [1317,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","64","Crèches et garderies",null,"fonctionnement","réel","dépense","3602.54",null,null,null,"0.00","3730.00",null,"non spécialisé"],
    [1318,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","615221","Bâtiments publics","64","Crèches et garderies",null,"fonctionnement","réel","dépense","19318.07",null,null,null,"0.00","22500.00",null,"non spécialisé"],
    [1319,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","64","Crèches et garderies",null,"fonctionnement","réel","dépense","28652.68",null,null,null,"0.00","31130.00",null,"non spécialisé"],
    [1320,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","64","Crèches et garderies",null,"fonctionnement","réel","dépense","40553.07",null,null,null,"0.00","42174.00",null,"non spécialisé"],
    [1321,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","64","Crèches et garderies",null,"fonctionnement","réel","dépense","4033.63",null,null,null,"0.00","5000.00",null,"non spécialisé"],
    [1322,"Compte administratif","2022","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","0.00","non spécialisé"],
    [1323,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","64","Crèches et garderies",null,"fonctionnement","réel","dépense","40161.99",null,null,null,"0.00","40312.00",null,"non spécialisé"],
    [1324,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","64","Crèches et garderies",null,"fonctionnement","réel","dépense","30997.93",null,null,null,"0.00","31817.00",null,"non spécialisé"],
    [1325,"Compte administratif","2022","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","15285.48",null,null,null,"0.00","15462.00",null,"non spécialisé"],
    [1326,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","64","Crèches et garderies",null,"fonctionnement","réel","dépense","6416.07",null,null,null,"0.00","7530.00",null,"non spécialisé"],
    [1327,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1327","Budget communautaire et fonds structurels","322","Musées",null,"investissement","réel","recette","99328.17",null,null,null,"0.00","99328.00",null,"non spécialisé"],
    [1328,"Compte administratif","2022","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","263177.59",null,null,null,"0.00","263196.00",null,"non spécialisé"],
    [1329,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","66","Charges financières","66111","Intérêts réglés à l'échéance","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","1793258.08",null,null,null,"0.00","1952289.00",null,"non spécialisé"],
    [1330,"Compte administratif","2022","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","565.37",null,null,null,"0.00","616.00",null,"non spécialisé"],
    [1331,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","014","Atténuations de produits","739211","Attributions de compensation","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","12802059.65",null,null,null,"0.00","12802060.00",null,"non spécialisé"],
    [1332,"Compte administratif","2022","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","952.77",null,null,null,"0.00","1121.00",null,"non spécialisé"],
    [1333,"Compte administratif","2022","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","9610.34",null,null,null,"0.00","9658.00",null,"non spécialisé"],
    [1334,"Compte administratif","2022","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","210283.00",null,null,null,"0.00","210283.00",null,"non spécialisé"],
    [1335,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","62878","à d'autres organismes","811","Eau et assainissement",null,"fonctionnement","réel","dépense","142286.83",null,null,null,"0.00","142500.00",null,"non spécialisé"],
    [1336,"Compte administratif","2022","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","23916.26",null,null,null,"0.00","24126.00",null,"non spécialisé"],
    [1337,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","673","Titres annulés (sur exercices antérieurs)","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","139535.00",null,null,null,"0.00","160500.00",null,"non spécialisé"],
    [1338,"Compte administratif","2022","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","851.15",null,null,null,"0.00","1022.00",null,"non spécialisé"],
    [1339,"Compte administratif","2022","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","1336.32",null,null,null,"0.00","1434.00",null,"non spécialisé"],
    [1340,"Compte administratif","2022","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","13930.09",null,null,null,"0.00","13981.00",null,"non spécialisé"],
    [1341,"Compte administratif","2022","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","297.61",null,null,null,"0.00","379.00",null,"non spécialisé"],
    [1342,"Compte administratif","2022","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","7494.67",null,null,null,"0.00","7680.00",null,"non spécialisé"],
    [1343,"Compte administratif","2022","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","3152.02",null,null,null,"0.00","4212.00",null,"non spécialisé"],
    [1344,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1328","Autres","321","Bibliothèques et médiathèques",null,"investissement","réel","recette","10000.00",null,null,null,"0.00","10000.00","0.00","non spécialisé"],
    [1345,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1328","Autres","322","Musées",null,"investissement","réel","recette","7000.00",null,"12000.00",null,"0.00","62400.00","5000.00","non spécialisé"],
    [1346,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","64","Crèches et garderies",null,"investissement","réel","dépense","153524.01",null,"66466.97",null,"0.00","266340.97","112816.86","non spécialisé"],
    [1347,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","421","Centres de loisirs",null,"fonctionnement","réel","dépense","23298.58",null,null,null,"0.00","23300.00",null,"non spécialisé"],
    [1348,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","20099.03",null,null,null,"0.00","20100.00",null,"non spécialisé"],
    [1349,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","413","Piscines",null,"fonctionnement","réel","dépense","523146.25",null,null,null,"0.00","523200.00",null,"non spécialisé"],
    [1350,"Compte administratif","2022","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","2646911.36",null,"1781934.00",null,"0.00","3746621.00","1099709.64","non spécialisé"],
    [1351,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","147300.00",null,null,null,"0.00","147300.00",null,"non spécialisé"],
    [1352,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","315768.84",null,null,null,"0.00","315800.00",null,"non spécialisé"],
    [1353,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","412","Stades",null,"fonctionnement","réel","dépense","194787.25",null,null,null,"0.00","194800.00",null,"non spécialisé"],
    [1354,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","322","Musées",null,"fonctionnement","réel","dépense","197993.44",null,null,null,"0.00","199000.00",null,"non spécialisé"],
    [1355,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","195914.18",null,null,null,"0.00","196050.00",null,"non spécialisé"],
    [1356,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2135","Installations générales, agencements, aménagements des constructions","413","Piscines",null,"investissement","réel","dépense","83907.28",null,"4771.00",null,"0.00","134571.00","50663.72","non spécialisé"],
    [1357,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","105738.84",null,null,null,"0.00","106300.00",null,"non spécialisé"],
    [1358,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","150598.88",null,null,null,"0.00","150600.00",null,"non spécialisé"],
    [1359,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","313","Théâtres",null,"fonctionnement","réel","dépense","89280.60",null,null,null,"0.00","89300.00",null,"non spécialisé"],
    [1360,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","213","Classes regroupées",null,"fonctionnement","réel","dépense","705880.83",null,null,null,"0.00","705900.00",null,"non spécialisé"],
    [1361,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","207136.75",null,null,null,"0.00","207200.00",null,"non spécialisé"],
    [1362,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","171871.52",null,null,null,"0.00","171900.00",null,"non spécialisé"],
    [1363,"Compte administratif","2022","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","6679.62",null,null,null,"0.00","6731.00",null,"non spécialisé"],
    [1364,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","212","Ecoles primaires",null,"fonctionnement","réel","dépense","166920.20",null,null,null,"0.00","167000.00",null,"non spécialisé"],
    [1365,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","9578.45",null,null,null,"0.00","9900.00",null,"non spécialisé"],
    [1366,"Compte administratif","2022","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","3949.80",null,null,null,"0.00","4154.00",null,"non spécialisé"],
    [1367,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","12","Hygiène et salubrité publique",null,"fonctionnement","réel","dépense","5500.00",null,null,null,"0.00","5500.00",null,"non spécialisé"],
    [1368,"Compte administratif","2022","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","1274.12",null,null,null,"0.00","3568.00",null,"non spécialisé"],
    [1369,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","905.16",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [1370,"Compte administratif","2022","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","24038.02",null,null,null,"0.00","28464.00",null,"non spécialisé"],
    [1371,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","128093.88",null,null,null,"0.00","135500.00",null,"non spécialisé"],
    [1372,"Compte administratif","2022","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","105.34",null,null,null,"0.00","141.00",null,"non spécialisé"],
    [1373,"Compte administratif","2022","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","54341.48",null,null,null,"0.00","56273.00",null,"non spécialisé"],
    [1374,"Compte administratif","2022","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","1716.48",null,null,null,"0.00","2937.00",null,"non spécialisé"],
    [1375,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","1204265.00",null,null,null,"0.00","1204265.00",null,"non spécialisé"],
    [1376,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","830","Services communs",null,"fonctionnement","réel","dépense","140878.51",null,null,null,"0.00","144364.00",null,"non spécialisé"],
    [1377,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","91","Foires et marchés",null,"fonctionnement","réel","dépense","61854.09",null,null,null,"0.00","61924.00",null,"non spécialisé"],
    [1378,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","48297.38",null,null,null,"0.00","48835.00",null,"non spécialisé"],
    [1379,"Compte administratif","2022","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"],
    [1380,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","611","Contrats de prestations de services","91","Foires et marchés",null,"fonctionnement","réel","dépense","14435.67",null,null,null,"0.00","15065.00",null,"non spécialisé"],
    [1381,"Compte administratif","2022","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","213335.00",null,null,null,"0.00","258723.00",null,"non spécialisé"],
    [1382,"Compte administratif","2022","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"],
    [1383,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","813","Propreté urbaine",null,"fonctionnement","réel","dépense","1988904.89",null,null,null,"0.00","1997525.00",null,"non spécialisé"],
    [1384,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","2682191.11",null,null,null,"0.00","2683984.00",null,"non spécialisé"],
    [1385,"Compte administratif","2022","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"],
    [1386,"Compte administratif","2022","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","118.00",null,"non spécialisé"],
    [1387,"Compte administratif","2022","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","66561.26",null,null,null,"0.00","77706.00",null,"non spécialisé"],
    [1388,"Compte administratif","2022","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"],
    [1389,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","64","Crèches et garderies",null,"fonctionnement","réel","dépense","4412717.39",null,null,null,"0.00","4426943.00",null,"non spécialisé"],
    [1390,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","1160391.24",null,null,null,"0.00","1174062.00",null,"non spécialisé"],
    [1391,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","510","Services communs",null,"fonctionnement","réel","dépense","472516.79",null,null,null,"0.00","473465.00",null,"non spécialisé"],
    [1392,"Compte administratif","2022","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","747.60",null,null,null,"0.00","748.00",null,"non spécialisé"],
    [1393,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","413","Piscines",null,"fonctionnement","réel","dépense","948122.56",null,null,null,"0.00","953893.00",null,"non spécialisé"],
    [1394,"Compte administratif","2022","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","152945.72",null,null,null,"0.00","152950.00",null,"non spécialisé"],
    [1395,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","40","Services communs",null,"fonctionnement","réel","dépense","489382.31",null,null,null,"0.00","502733.00",null,"non spécialisé"],
    [1396,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","734315.52",null,null,null,"0.00","737963.00",null,"non spécialisé"],
    [1397,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","020","Administration générale de la collectivité",null,"investissement","réel","recette","3047.18",null,null,null,"0.00","2101.00",null,"non spécialisé"],
    [1398,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","212","Ecoles primaires",null,"investissement","réel","recette","250.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1399,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","33","Action culturelle",null,"fonctionnement","réel","dépense","28796.59",null,null,null,"0.00","33109.00",null,"non spécialisé"],
    [1400,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","323","Archives",null,"fonctionnement","réel","dépense","100056.55",null,null,null,"0.00","115549.00",null,"non spécialisé"],
    [1401,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","324","Entretien du patrimoine culturel",null,"fonctionnement","réel","dépense","113359.25",null,null,null,"0.00","117596.00",null,"non spécialisé"],
    [1402,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","1681763.02",null,null,null,"0.00","1684013.00",null,"non spécialisé"],
    [1403,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","322","Musées",null,"fonctionnement","réel","dépense","2844884.47",null,null,null,"0.00","2856747.00",null,"non spécialisé"],
    [1404,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","313","Théâtres",null,"fonctionnement","réel","dépense","185219.49",null,null,null,"0.00","187414.00",null,"non spécialisé"],
    [1405,"Compte administratif","2022","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","289471.52",null,null,null,"0.00","291001.00",null,"non spécialisé"],
    [1406,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","879695.07",null,null,null,"0.00","883120.00",null,"non spécialisé"],
    [1407,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","30","Services communs",null,"fonctionnement","réel","dépense","34305.87",null,null,null,"0.00","34351.00",null,"non spécialisé"],
    [1408,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","23","Enseignement supérieur",null,"fonctionnement","réel","dépense","561456.30",null,null,null,"0.00","563088.00",null,"non spécialisé"],
    [1409,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","212","Ecoles primaires",null,"fonctionnement","réel","dépense","1394117.52",null,null,null,"0.00","1394300.00",null,"non spécialisé"],
    [1410,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","213","Classes regroupées",null,"fonctionnement","réel","dépense","579854.14",null,null,null,"0.00","581587.00",null,"non spécialisé"],
    [1411,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","20","Services communs",null,"fonctionnement","réel","dépense","1083188.72",null,null,null,"0.00","1087336.00",null,"non spécialisé"],
    [1412,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","238","Avances versées sur commandes d'immobilisations corporelles","020","Administration générale de la collectivité",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","100000.00","0.00","non spécialisé"],
    [1413,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","1870147.63",null,null,null,"0.00","1884147.00",null,"non spécialisé"],
    [1414,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","048","Autres actions de coopération décentralisée",null,"fonctionnement","réel","dépense","62929.38",null,null,null,"0.00","65723.00",null,"non spécialisé"],
    [1415,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","112","Police municipale",null,"fonctionnement","réel","dépense","2026678.84",null,null,null,"0.00","2045321.00",null,"non spécialisé"],
    [1416,"Compte administratif","2022","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","154508.58",null,null,null,"0.00","155600.00",null,"non spécialisé"],
    [1417,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","026","Cimetières et pompes funèbres",null,"fonctionnement","réel","dépense","235936.12",null,null,null,"0.00","236390.00",null,"non spécialisé"],
    [1418,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","023","Information, communication, publicité",null,"fonctionnement","réel","dépense","164706.30",null,null,null,"0.00","171353.00",null,"non spécialisé"],
    [1419,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","024","Fêtes et cérémonies",null,"fonctionnement","réel","dépense","70868.23",null,null,null,"0.00","73484.00",null,"non spécialisé"],
    [1420,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2315","Installations, matériel et outillage techniques","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","377205.72",null,"173159.36",null,"0.00","1296748.36","537900.58","non spécialisé"],
    [1421,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","022","Administration générale de l'état",null,"fonctionnement","réel","dépense","654815.61",null,null,null,"0.00","662335.00",null,"non spécialisé"],
    [1422,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","2754460.80",null,null,null,"0.00","2772846.00",null,"non spécialisé"],
    [1423,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","64111","Rémunération principale","021","Assemblée locale",null,"fonctionnement","réel","dépense","153691.56",null,null,null,"0.00","166588.00",null,"non spécialisé"],
    [1424,"Compte administratif","2022","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","704.39",null,null,null,"0.00","767.00",null,"non spécialisé"],
    [1425,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6338","Autres impôts, taxes et versements assimilés sur rémunérations","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","1272.00",null,null,null,"0.00","1272.00",null,"non spécialisé"],
    [1426,"Compte administratif","2022","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","451.10",null,null,null,"0.00","515.00",null,"non spécialisé"],
    [1427,"Compte administratif","2022","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","1344.83",null,null,null,"0.00","1373.00",null,"non spécialisé"],
    [1428,"Compte administratif","2022","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","23910.07",null,null,null,"0.00","24280.00",null,"non spécialisé"],
    [1429,"Compte administratif","2022","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","26983.44",null,null,null,"0.00","32271.00",null,"non spécialisé"],
    [1430,"Compte administratif","2022","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","57209.93",null,null,null,"0.00","59160.00",null,"non spécialisé"],
    [1431,"Compte administratif","2022","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","637.76",null,null,null,"0.00","666.00",null,"non spécialisé"],
    [1432,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6336","Cotisations au centre national et aux centres de gestion de la fonction publique territoriale","524","Autres services",null,"fonctionnement","réel","dépense","257.59",null,null,null,"0.00","337.00",null,"non spécialisé"],
    [1433,"Compte administratif","2022","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","16046.65",null,null,null,"0.00","17397.00",null,"non spécialisé"],
    [1434,"Compte administratif","2022","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","6053.74",null,null,null,"0.00","6154.00",null,"non spécialisé"],
    [1435,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2315","Installations, matériel et outillage techniques","251","Hébergement et restauration scolaire",null,"investissement","réel","dépense","76659.37",null,"91000.00",null,"0.00","113235.00","27860.60","non spécialisé"],
    [1436,"Compte administratif","2022","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","0.00",null,null,null,"0.00","142.00",null,"non spécialisé"],
    [1437,"Compte administratif","2022","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","47.00",null,"non spécialisé"],
    [1438,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","2315","Installations, matériel et outillage techniques","01","Opérations non ventilables",null,"investissement","ordre","dépense","241980.00",null,null,null,"0.00","241980.00",null,"non spécialisé"],
    [1439,"Compte administratif","2022","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","14065.68",null,null,null,"0.00","14311.00",null,"non spécialisé"],
    [1440,"Compte administratif","2022","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","1911.51",null,null,null,"0.00","1943.00",null,"non spécialisé"],
    [1441,"Compte administratif","2022","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","5624.69",null,null,null,"0.00","5702.00",null,"non spécialisé"],
    [1442,"Compte administratif","2022","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","33129.00",null,null,null,"0.00","33129.00",null,"non spécialisé"],
    [1443,"Compte administratif","2022","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","9262.94",null,null,null,"0.00","9387.00",null,"non spécialisé"],
    [1444,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","041","Opérations patrimoniales","238","Avances versées sur commandes d'immobilisations corporelles","01","Opérations non ventilables",null,"investissement","ordre","recette","70873.45",null,null,null,"0.00","70875.00",null,"non spécialisé"],
    [1445,"Compte administratif","2022","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","660.47",null,null,null,"0.00","986.00",null,"non spécialisé"],
    [1446,"Compte administratif","2022","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","1074.41",null,null,null,"0.00","1108.00",null,"non spécialisé"],
    [1447,"Compte administratif","2022","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","1809.62",null,null,null,"0.00","2283.00",null,"non spécialisé"],
    [1448,"Compte administratif","2022","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","18259.54",null,null,null,"0.00","18361.00",null,"non spécialisé"],
    [1449,"Compte administratif","2022","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","45441.91",null,null,null,"0.00","46981.00",null,"non spécialisé"],
    [1450,"Compte administratif","2022","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","1616.92",null,null,null,"0.00","1840.00",null,"non spécialisé"],
    [1451,"Compte administratif","2022","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","2535.97",null,null,null,"0.00","2600.00",null,"non spécialisé"],
    [1452,"Compte administratif","2022","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","26458.10",null,null,null,"0.00","26932.00",null,"non spécialisé"],
    [1453,"Compte administratif","2022","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","562.71",null,null,null,"0.00","711.00",null,"non spécialisé"],
    [1454,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","2458435.88",null,"3651477.51",null,"0.00","10117572.51","7602749.34","non spécialisé"],
    [1455,"Compte administratif","2022","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","5988.58",null,null,null,"0.00","6081.00",null,"non spécialisé"],
    [1456,"Compte administratif","2022","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","25557.25",null,null,null,"0.00","26409.00",null,"non spécialisé"],
    [1457,"Compte administratif","2022","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","14225.00",null,null,null,"0.00","14319.00",null,"non spécialisé"],
    [1458,"Compte administratif","2022","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","12090.25",null,null,null,"0.00","12141.00",null,"non spécialisé"],
    [1459,"Compte administratif","2022","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","30522.13",null,null,null,"0.00","30726.00",null,"non spécialisé"],
    [1460,"Compte administratif","2022","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","646.55",null,null,null,"0.00","1024.00",null,"non spécialisé"],
    [1461,"Compte administratif","2022","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","19842.09",null,null,null,"0.00","22875.00",null,"non spécialisé"],
    [1462,"Compte administratif","2022","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","1687.25",null,null,null,"0.00","2222.00",null,"non spécialisé"],
    [1463,"Compte administratif","2022","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","2314.70",null,null,null,"0.00","2384.00",null,"non spécialisé"],
    [1464,"Compte administratif","2022","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","2947.76",null,null,null,"0.00","3993.00",null,"non spécialisé"],
    [1465,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","64","Crèches et garderies",null,"investissement","réel","dépense","122205.96",null,"61634.25",null,"0.00","922259.25","800053.29","non spécialisé"],
    [1466,"Compte administratif","2022","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","1187.78",null,null,null,"0.00","1215.00",null,"non spécialisé"],
    [1467,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","66","Charges financières","66112","Intérêts - Rattachement des ICNE","01","Opérations non ventilables",null,"fonctionnement","réel","dépense","42247.12",null,null,null,"0.00","42286.00",null,"non spécialisé"],
    [1468,"Compte administratif","2022","21250056500016","VILLE DE BESANCON",null,null,"4582","Recettes (à subdiviser par mandat)","23","Enseignement supérieur",null,null,"réel","recette","1180000.00",null,null,null,"0.00","1500000.00","0.00","non spécialisé"],
    [1469,"Compte administratif","2022","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","8299.69",null,null,null,"0.00","10062.00",null,"non spécialisé"],
    [1470,"Compte administratif","2022","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","33919.78",null,null,null,"0.00","33944.00",null,"non spécialisé"],
    [1471,"Compte administratif","2022","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","1932.08",null,null,null,"0.00","2082.00",null,"non spécialisé"],
    [1472,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","63","Aides à la famille",null,"investissement","réel","dépense","0.00",null,null,null,"0.00","50000.00","50000.00","non spécialisé"],
    [1473,"Compte administratif","2022","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","707.90",null,null,null,"0.00","791.00",null,"non spécialisé"],
    [1474,"Compte administratif","2022","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","370.78",null,null,null,"0.00","433.00",null,"non spécialisé"],
    [1475,"Compte administratif","2022","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","14202.45",null,null,null,"0.00","14912.00",null,"non spécialisé"],
    [1476,"Compte administratif","2022","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","237.43",null,null,null,"0.00","318.00",null,"non spécialisé"],
    [1477,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","75426.47",null,"121313.93",null,"0.00","119935.93","44449.13","non spécialisé"],
    [1478,"Compte administratif","2022","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","30091.19",null,null,null,"0.00","30523.00",null,"non spécialisé"],
    [1479,"Compte administratif","2022","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","12588.06",null,null,null,"0.00","12612.00",null,"non spécialisé"],
    [1480,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6332","Cotisations versées au F.N.A.L.","524","Autres services",null,"fonctionnement","réel","dépense","135.58",null,null,null,"0.00","232.00",null,"non spécialisé"],
    [1481,"Compte administratif","2022","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","26048.00",null,null,null,"0.00","26048.00",null,"non spécialisé"],
    [1482,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7336","Droits de place","823","Espaces verts urbains",null,"fonctionnement","réel","recette","3605.00",null,null,null,"0.00","370.00",null,"non spécialisé"],
    [1483,"Compte administratif","2022","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"],
    [1484,"Compte administratif","2022","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","362104.38",null,null,null,"0.00","342993.00",null,"non spécialisé"],
    [1485,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","823","Espaces verts urbains",null,"fonctionnement","réel","recette","41916.30",null,null,null,"0.00","45000.00",null,"non spécialisé"],
    [1486,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7788","Produits exceptionnels divers","823","Espaces verts urbains",null,"fonctionnement","réel","recette","17442.92",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [1487,"Compte administratif","2022","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","21624.01",null,null,null,"0.00","21800.00",null,"non spécialisé"],
    [1488,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","414","Autres équipements sportifs ou de loisir",null,"investissement","réel","dépense","99148.08",null,"151073.69",null,"0.00","151073.69","51925.61","non spécialisé"],
    [1489,"Compte administratif","2022","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","3186.79",null,null,null,"0.00","3241.00",null,"non spécialisé"],
    [1490,"Compte administratif","2022","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","335.70",null,null,null,"0.00","370.00",null,"non spécialisé"],
    [1491,"Compte administratif","2022","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"],
    [1492,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","413","Piscines",null,"investissement","réel","dépense","0.00",null,"104423.91",null,"0.00","104423.91","104423.91","non spécialisé"],
    [1493,"Compte administratif","2022","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","8444.69",null,null,null,"0.00","8543.00",null,"non spécialisé"],
    [1494,"Compte administratif","2022","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","1006.99",null,null,null,"0.00","1013.00",null,"non spécialisé"],
    [1495,"Compte administratif","2022","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","0.00",null,null,null,"0.00","79.00",null,"non spécialisé"],
    [1496,"Compte administratif","2022","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","4867.44",null,null,null,"0.00","4927.00",null,"non spécialisé"],
    [1497,"Compte administratif","2022","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","7402.53",null,null,null,"0.00","7410.00",null,"non spécialisé"],
    [1498,"Compte administratif","2022","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","347.63",null,null,null,"0.00","2917.00",null,"non spécialisé"],
    [1499,"Compte administratif","2022","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","2960.49",null,null,null,"0.00","3084.00",null,"non spécialisé"],
    [1500,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","411","Salles de sport, gymnases",null,"investissement","réel","dépense","62675.61",null,"85408.00",null,"0.00","385408.00","322732.39","non spécialisé"],
    [1501,"Compte administratif","2022","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","2322129.82",null,null,null,"0.00","2350000.00",null,"non spécialisé"],
    [1502,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","213","Classes regroupées",null,"fonctionnement","réel","recette","776278.58",null,null,null,"0.00","773450.00",null,"non spécialisé"],
    [1503,"Compte administratif","2022","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"],
    [1504,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","73","Impôts et taxes","7388","Autres taxes diverses","01","Opérations non ventilables",null,"fonctionnement","réel","recette","17724.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1505,"Compte administratif","2022","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","2897159.26",null,null,null,"0.00","2897159.26","0.00","non spécialisé"],
    [1506,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","10","Dotations, fonds divers et réserves","10222","FCTVA","01","Opérations non ventilables",null,"investissement","réel","recette","4175137.97",null,null,null,"0.00","4175138.00","0.00","non spécialisé"],
    [1507,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","10","Dotations, fonds divers et réserves","10226","Taxe d'aménagement","01","Opérations non ventilables",null,"investissement","réel","recette","817508.48",null,null,null,"0.00","420000.00",null,"non spécialisé"],
    [1508,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","2847507.48",null,"2667898.97",null,"0.00","5667898.97","2667678.00","non spécialisé"],
    [1509,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","322","Musées",null,"investissement","réel","dépense","0.00",null,"7976.05",null,"0.00","7976.05","7826.05","non spécialisé"],
    [1510,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","314","Cinémas et autres salles de spectacles",null,"investissement","réel","dépense","129905.50",null,"166140.65",null,"0.00","309172.65","129266.72","non spécialisé"],
    [1511,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","10","Dotations, fonds divers et réserves","1068","Excédents de fonctionnement capitalisés","01","Opérations non ventilables",null,"investissement","réel","recette","22985756.99",null,null,null,"0.00","22985756.99","0.00","non spécialisé"],
    [1512,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","13","Subventions d'investissement","1348","Autres","824","Autres opérations d'aménagement urbain",null,"investissement","réel","recette","0.00",null,null,null,"0.00","14129.00","0.00","non spécialisé"],
    [1513,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","16","Emprunts et dettes assimilées","1641","Emprunts en euros","01","Opérations non ventilables",null,"investissement","réel","recette","15100000.00",null,null,null,"0.00","17000000.00","0.00","non spécialisé"],
    [1514,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","251","Hébergement et restauration scolaire",null,"investissement","réel","dépense","31023.26",null,"706519.21",null,"0.00","884284.21","853260.95","non spécialisé"],
    [1515,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","213","Classes regroupées",null,"investissement","réel","dépense","136267.71",null,"542728.03",null,"0.00","762103.03","625835.32","non spécialisé"],
    [1516,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","212","Ecoles primaires",null,"investissement","réel","dépense","6651476.83",null,"3226031.04",null,"0.00","8246031.04","1594554.21","non spécialisé"],
    [1517,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","112","Police municipale",null,"investissement","réel","dépense","0.00",null,"2160.00",null,"0.00","62160.00","62160.00","non spécialisé"],
    [1518,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","025","Aides aux associations (non classées ailleurs)",null,"investissement","réel","dépense","39526.51",null,"56092.60",null,"0.00","41685.60","2158.14","non spécialisé"],
    [1519,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","2313","Constructions","020","Administration générale de la collectivité",null,"investissement","réel","dépense","414084.38",null,"527386.58",null,"0.00","760139.58","346054.40","non spécialisé"],
    [1520,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","413","Piscines",null,"fonctionnement","réel","recette","5500.00",null,null,null,"0.00","5500.00",null,"non spécialisé"],
    [1521,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","recette","700.00",null,null,null,"0.00","700.00",null,"non spécialisé"],
    [1522,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","6400.00",null,null,null,"0.00","6400.00",null,"non spécialisé"],
    [1523,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","510","Services communs",null,"fonctionnement","réel","recette","1100.00",null,null,null,"0.00","1100.00",null,"non spécialisé"],
    [1524,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","522","Actions en faveur de l'enfance et de l'adolescence",null,"fonctionnement","réel","recette","400.00",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [1525,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","21312","Bâtiments scolaires","01","Opérations non ventilables",null,"investissement","ordre","recette","4634.50",null,null,null,"0.00",null,null,"non spécialisé"],
    [1526,"Compte administratif","2022","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","27214.35",null,null,null,"0.00","26900.00",null,"non spécialisé"],
    [1527,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","813","Propreté urbaine",null,"fonctionnement","réel","recette","10200.00",null,null,null,"0.00","10200.00",null,"non spécialisé"],
    [1528,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","21318","Autres bâtiments publics","01","Opérations non ventilables",null,"investissement","ordre","recette","350191.85",null,null,null,"0.00",null,null,"non spécialisé"],
    [1529,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","823","Espaces verts urbains",null,"fonctionnement","réel","recette","33469.08",null,null,null,"0.00","11400.00",null,"non spécialisé"],
    [1530,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","830","Services communs",null,"fonctionnement","réel","recette","300.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [1531,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6459","Remboursement sur charges de sécurité sociale et de prévoyance","91","Foires et marchés",null,"fonctionnement","réel","recette","400.00",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [1532,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2135","Installations générales, agencements, aménagements des constructions","01","Opérations non ventilables",null,"investissement","ordre","recette","4614.75",null,null,null,"0.00",null,null,"non spécialisé"],
    [1533,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","013","Atténuations de charges","6479","Remboursements sur autres charges sociales","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","4400.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1534,"Compte administratif","2022","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","167772.02",null,null,null,"0.00","174000.00",null,"non spécialisé"],
    [1535,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70846","AU GFP de rattachement","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","recette","14391.90",null,null,null,"0.00","14000.00",null,"non spécialisé"],
    [1536,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70848","aux autres organismes","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","79345.88",null,null,null,"0.00","78400.00",null,"non spécialisé"],
    [1537,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70848","aux autres organismes","23","Enseignement supérieur",null,"fonctionnement","réel","recette","1051108.50",null,null,null,"0.00","1136683.00",null,"non spécialisé"],
    [1538,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","70","Produits des services, du domaine et ventes diverses","70848","aux autres organismes","313","Théâtres",null,"fonctionnement","réel","recette","306684.89",null,null,null,"0.00","353000.00",null,"non spécialisé"],
    [1539,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","413","Piscines",null,"fonctionnement","réel","recette","3000.00",null,null,null,"0.00","3000.00",null,"non spécialisé"],
    [1540,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","524","Autres services",null,"fonctionnement","réel","recette","39169.04",null,null,null,"0.00","38000.00",null,"non spécialisé"],
    [1541,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","823","Espaces verts urbains",null,"fonctionnement","réel","recette","18000.00",null,null,null,"0.00","18000.00",null,"non spécialisé"],
    [1542,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","510","Services communs",null,"fonctionnement","réel","recette","137551.00",null,null,null,"0.00","152534.00",null,"non spécialisé"],
    [1543,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74751","GFP de rattachement","510","Services communs",null,"fonctionnement","réel","recette","5900.00",null,null,null,"0.00","8000.00",null,"non spécialisé"],
    [1544,"Compte administratif","2022","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","240.48",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [1545,"Compte administratif","2022","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","15136.70",null,null,null,"0.00","10523.00",null,"non spécialisé"],
    [1546,"Compte administratif","2022","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","34775.66",null,null,null,"0.00","61500.00",null,"non spécialisé"],
    [1547,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","22000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1548,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7472","Régions","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","5000.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1549,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7473","Départements","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","6500.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1550,"Compte administratif","2022","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"],
    [1551,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","7478","Autres organismes","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","970201.24",null,null,null,"0.00","865000.00",null,"non spécialisé"],
    [1552,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2158","Autres installations, matériel et outillage techniques","01","Opérations non ventilables",null,"investissement","ordre","recette","754.92",null,null,null,"0.00",null,null,"non spécialisé"],
    [1553,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","75","Autres produits de gestion courante","7588","Autres produits divers de gestion courante","422","Autres activités pour les jeunes",null,"fonctionnement","réel","recette","230.00",null,null,null,"0.00",null,null,"non spécialisé"],
    [1554,"Compte administratif","2022","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","711.00",null,null,null,"0.00","1500.00",null,"non spécialisé"],
    [1555,"Compte administratif","2022","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","13670.86",null,null,null,"0.00","21500.00",null,"non spécialisé"],
    [1556,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","77","Produits exceptionnels","7713","Libéralités reçues","020","Administration générale de la collectivité",null,"fonctionnement","réel","recette","250.00",null,null,null,"0.00","250.00",null,"non spécialisé"],
    [1557,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74718","Autres","30","Services communs",null,"fonctionnement","réel","recette","50000.00",null,null,null,"0.00","50000.00",null,"non spécialisé"],
    [1558,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2181","Installations générales, agencements et aménagements divers","020","Administration générale de la collectivité",null,"investissement","réel","recette","31016.06",null,null,null,"0.00",null,null,"non spécialisé"],
    [1559,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","74","Dotations et participations","74751","GFP de rattachement","30","Services communs",null,"fonctionnement","réel","recette","12000.00",null,null,null,"0.00","12000.00",null,"non spécialisé"],
    [1560,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2182","Matériel de transport","01","Opérations non ventilables",null,"investissement","ordre","recette","17639.17",null,null,null,"0.00",null,null,"non spécialisé"],
    [1561,"Compte administratif","2022","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","78089.00",null,null,null,"0.00","78089.00",null,"non spécialisé"],
    [1562,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","040","Opérations d'ordre de transfert entre sections","2188","Autres immobilisations corporelles","01","Opérations non ventilables",null,"investissement","ordre","recette","545.98",null,null,null,"0.00",null,null,"non spécialisé"],
    [1563,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","30","Services communs",null,"fonctionnement","réel","dépense","171.06",null,null,null,"0.00","172.00",null,"non spécialisé"],
    [1564,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6042","Achats de prestations de services (autres que terrains à aménager)","312","Arts plastiques et autres activités artistiques",null,"fonctionnement","réel","dépense","4559.02",null,null,null,"0.00","4759.00",null,"non spécialisé"],
    [1565,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65738","Autres organismes publics","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","1000.00",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [1566,"Compte administratif","2022","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","523.00",null,"non spécialisé"],
    [1567,"Compte administratif","2022","21250056500016","VILLE DE BESANCON",null,null,"4581","Dépenses (à subdiviser par mandat)","23","Enseignement supérieur",null,null,"réel","dépense","1697149.23",null,"1123742.00",null,"0.00","2623742.00","926592.77","non spécialisé"],
    [1568,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6236","Catalogues et imprimés","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","862.34",null,null,null,"0.00","1347.00",null,"non spécialisé"],
    [1569,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","314","Cinémas et autres salles de spectacles",null,"fonctionnement","réel","dépense","1848.30",null,null,null,"0.00","1849.00",null,"non spécialisé"],
    [1570,"Compte administratif","2022","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","4615.78",null,null,null,"0.00","4616.00",null,"non spécialisé"],
    [1571,"Compte administratif","2022","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","7868.92",null,null,null,"0.00","7897.00",null,"non spécialisé"],
    [1572,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2162","Fonds anciens des bibliothèques et musées","321","Bibliothèques et médiathèques",null,"investissement","réel","dépense","28759.39",null,"18160.20",null,"0.00","48350.20","19590.00","non spécialisé"],
    [1573,"Compte administratif","2022","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","167020.00",null,null,null,"0.00","187000.00",null,"non spécialisé"],
    [1574,"Compte administratif","2022","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","5455.98",null,null,null,"0.00","5457.00",null,"non spécialisé"],
    [1575,"Compte administratif","2022","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"],
    [1576,"Compte administratif","2022","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","1000.00",null,"non spécialisé"],
    [1577,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6283","Frais de nettoyage des locaux","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","106.00",null,"non spécialisé"],
    [1578,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2161","Oeuvres et objets d'art","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","1320.00",null,null,null,"0.00","1320.00","0.00","non spécialisé"],
    [1579,"Compte administratif","2022","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","980.00",null,"non spécialisé"],
    [1580,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6281","Concours divers (cotisations)","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","700.00",null,null,null,"0.00","700.00",null,"non spécialisé"],
    [1581,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2161","Oeuvres et objets d'art","322","Musées",null,"investissement","réel","dépense","96950.00",null,null,null,"0.00","196210.00","99260.00","non spécialisé"],
    [1582,"Compte administratif","2022","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","3110.00",null,null,null,"0.00","4740.00",null,"non spécialisé"],
    [1583,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","27","Autres immobilisations financières","275","Dépôts et cautionnements versés","01","Opérations non ventilables",null,"investissement","réel","recette","820.00",null,"820.00",null,"0.00","820.00","0.00","non spécialisé"],
    [1584,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","300.00",null,"non spécialisé"],
    [1585,"Compte administratif","2022","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","766.19",null,null,null,"0.00","1000.00",null,"non spécialisé"],
    [1586,"Compte administratif","2022","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","550.58",null,null,null,"0.00","1640.00",null,"non spécialisé"],
    [1587,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","23","Immobilisations en cours","238","Avances versées sur commandes d'immobilisations corporelles","823","Espaces verts urbains",null,"investissement","réel","dépense","66635.00",null,null,null,"0.00","110187.00","43552.00","non spécialisé"],
    [1588,"Compte administratif","2022","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","166.36",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [1589,"Compte administratif","2022","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","0.00",null,null,null,"0.00","200.00",null,"non spécialisé"],
    [1590,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","459.55",null,null,null,"0.00","1890.00",null,"non spécialisé"],
    [1591,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60631","Fournitures d'entretien","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","5019.83",null,null,null,"0.00","5020.00",null,"non spécialisé"],
    [1592,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","823","Espaces verts urbains",null,"investissement","réel","dépense","67277.60",null,"52826.28",null,"0.00","94641.28","27319.80","non spécialisé"],
    [1593,"Compte administratif","2022","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","8838.90",null,null,null,"0.00","9490.00",null,"non spécialisé"],
    [1594,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","813","Propreté urbaine",null,"investissement","réel","dépense","112892.88",null,"89693.20",null,"0.00","116294.20","2557.24","non spécialisé"],
    [1595,"Compte administratif","2022","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","2114762.03",null,null,null,"0.00","2119378.00",null,"non spécialisé"],
    [1596,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","64","Crèches et garderies",null,"investissement","réel","dépense","22129.20",null,"10135.89",null,"0.00","24116.89","1987.21","non spécialisé"],
    [1597,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","6713","Secours et dots","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","121978.18",null,null,null,"0.00","140000.00",null,"non spécialisé"],
    [1598,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","6518","Autres","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","3265.39",null,null,null,"0.00","8850.00",null,"non spécialisé"],
    [1599,"Compte administratif","2022","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","24080.09",null,"144.39",null,"0.00","35457.39","11377.17","non spécialisé"],
    [1600,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","422","Autres activités pour les jeunes",null,"investissement","réel","dépense","39395.48",null,"5230.28",null,"0.00","40330.28","814.00","non spécialisé"],
    [1601,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","65","Autres charges de gestion courante","65738","Autres organismes publics","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","1005.00",null,null,null,"0.00","1005.00",null,"non spécialisé"],
    [1602,"Compte administratif","2022","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","0.00",null,null,null,"0.00","521.00",null,"non spécialisé"],
    [1603,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","413","Piscines",null,"investissement","réel","dépense","31111.90",null,null,null,"0.00","46539.00","15426.66","non spécialisé"],
    [1604,"Compte administratif","2022","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","12154.00",null,"non spécialisé"],
    [1605,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6257","Réceptions","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","3983.23",null,null,null,"0.00","6987.00",null,"non spécialisé"],
    [1606,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","412","Stades",null,"investissement","réel","dépense","27732.37",null,null,null,"0.00","32000.00","4000.00","non spécialisé"],
    [1607,"Compte administratif","2022","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"],
    [1608,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","411","Salles de sport, gymnases",null,"investissement","réel","dépense","114137.10",null,"57879.16",null,"0.00","130296.16","16158.68","non spécialisé"],
    [1609,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","324","Entretien du patrimoine culturel",null,"investissement","réel","dépense","1256.97",null,null,null,"0.00","2000.00","725.56","non spécialisé"],
    [1610,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6238","Divers","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","2288.56",null,null,null,"0.00","2604.00",null,"non spécialisé"],
    [1611,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6247","Transports collectifs","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","12422.83",null,null,null,"0.00","13186.00",null,"non spécialisé"],
    [1612,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","2176.81",null,null,null,"0.00","2177.00",null,"non spécialisé"],
    [1613,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6182","Documentation générale et technique","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","1800.20",null,null,null,"0.00","2404.00",null,"non spécialisé"],
    [1614,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","2272.23",null,null,null,"0.00","13300.00",null,"non spécialisé"],
    [1615,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","313","Théâtres",null,"investissement","réel","dépense","26936.97",null,null,null,"0.00","27025.00","87.41","non spécialisé"],
    [1616,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","213","Classes regroupées",null,"investissement","réel","dépense","139824.91",null,"7631.07",null,"0.00","154967.07","15141.44","non spécialisé"],
    [1617,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61558","Autres biens mobiliers","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","2285.80",null,null,null,"0.00","2379.00",null,"non spécialisé"],
    [1618,"Compte administratif","2022","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","2143.69",null,null,null,"0.00","2742.00",null,"non spécialisé"],
    [1619,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","61521","Terrains","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","466639.88",null,null,null,"0.00","473500.00",null,"non spécialisé"],
    [1620,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","17216.14",null,null,null,"0.00","21650.00",null,"non spécialisé"],
    [1621,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","67","Charges exceptionnelles","678","Autres charges exceptionnelles","822","Voirie communale et routes",null,"fonctionnement","réel","dépense","11723.79",null,null,null,"0.00","20000.00",null,"non spécialisé"],
    [1622,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","20039.38",null,null,null,"0.00","24355.00",null,"non spécialisé"],
    [1623,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","813","Propreté urbaine",null,"fonctionnement","réel","dépense","2307.51",null,null,null,"0.00","3045.00",null,"non spécialisé"],
    [1624,"Compte administratif","2022","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","201826.85",null,null,null,"0.00","249920.00",null,"non spécialisé"],
    [1625,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","15209.45",null,null,null,"0.00","20308.00",null,"non spécialisé"],
    [1626,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6135","Locations mobilières","813","Propreté urbaine",null,"fonctionnement","réel","dépense","483948.96",null,null,null,"0.00","483977.00",null,"non spécialisé"],
    [1627,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","024","Fêtes et cérémonies",null,"investissement","réel","dépense","2277.73",null,null,null,"0.00","5700.00","341.88","non spécialisé"],
    [1628,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60633","Fournitures de voirie","813","Propreté urbaine",null,"fonctionnement","réel","dépense","55.78",null,null,null,"0.00","20759.00",null,"non spécialisé"],
    [1629,"Compte administratif","2022","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"],
    [1630,"Compte administratif","2022","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","125808.17",null,null,null,"0.00","126816.00",null,"non spécialisé"],
    [1631,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","813","Propreté urbaine",null,"fonctionnement","réel","dépense","1926.80",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [1632,"Compte administratif","2022","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"],
    [1633,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60628","Autres fournitures non stockées","510","Services communs",null,"fonctionnement","réel","dépense","42973.67",null,null,null,"0.00","43252.00",null,"non spécialisé"],
    [1634,"Compte administratif","2022","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","3238.30",null,null,null,"0.00","3400.00",null,"non spécialisé"],
    [1635,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2158","Autres installations, matériel et outillage techniques","020","Administration générale de la collectivité",null,"investissement","réel","dépense","416310.08",null,"229804.66",null,"0.00","734268.66","316639.64","non spécialisé"],
    [1636,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","832","Actions spécifiques de lutte contre la pollution",null,"fonctionnement","réel","dépense","385.06",null,null,null,"0.00","3200.00",null,"non spécialisé"],
    [1637,"Compte administratif","2022","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","14656.92",null,null,null,"0.00","17500.00",null,"non spécialisé"],
    [1638,"Compte administratif","2022","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","572.95",null,null,null,"0.00","770.00",null,"non spécialisé"],
    [1639,"Compte administratif","2022","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","10277.00",null,null,null,"0.00","10277.00",null,"non spécialisé"],
    [1640,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6231","Annonces et insertions","510","Services communs",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","400.00",null,"non spécialisé"],
    [1641,"Compte administratif","2022","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","34280.00",null,null,null,"0.00","34280.00",null,"non spécialisé"],
    [1642,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6068","Autres matières et fournitures","510","Services communs",null,"fonctionnement","réel","dépense","18437.68",null,null,null,"0.00","19000.00",null,"non spécialisé"],
    [1643,"Compte administratif","2022","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","31202.00",null,null,null,"0.00","31202.00",null,"non spécialisé"],
    [1644,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","6156","Maintenance","510","Services communs",null,"fonctionnement","réel","dépense","27068.95",null,null,null,"0.00","35600.00",null,"non spécialisé"],
    [1645,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60632","Fournitures de petit équipement","510","Services communs",null,"fonctionnement","réel","dépense","1022.51",null,null,null,"0.00","2400.00",null,"non spécialisé"],
    [1646,"Compte administratif","2022","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","74612.40",null,null,null,"0.00","116238.00",null,"non spécialisé"],
    [1647,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21578","Autre matériel et outillage de voirie","813","Propreté urbaine",null,"investissement","réel","dépense","36417.16",null,"6894.60",null,"0.00","37594.60","1048.80","non spécialisé"],
    [1648,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60623","Alimentation","510","Services communs",null,"fonctionnement","réel","dépense","1991.46",null,null,null,"0.00","2000.00",null,"non spécialisé"],
    [1649,"Compte administratif","2022","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","1792000.00",null,null,null,"0.00","2511600.00","0.00","non spécialisé"],
    [1650,"Compte administratif","2022","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","533.00",null,"non spécialisé"],
    [1651,"Compte administratif","2022","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","2300.00",null,"non spécialisé"],
    [1652,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","2600.00",null,null,null,"0.00","2600.00",null,"non spécialisé"],
    [1653,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","20882.77",null,null,null,"0.00","21080.00",null,"non spécialisé"],
    [1654,"Compte administratif","2022","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","900.00",null,"non spécialisé"],
    [1655,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","412","Stades",null,"fonctionnement","réel","dépense","600.00",null,null,null,"0.00","600.00",null,"non spécialisé"],
    [1656,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21538","Autres réseaux","020","Administration générale de la collectivité",null,"investissement","réel","dépense","0.00",null,"57893.76",null,"0.00","102488.76","102488.63","non spécialisé"],
    [1657,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","413","Piscines",null,"fonctionnement","réel","dépense","103000.00",null,null,null,"0.00","103000.00",null,"non spécialisé"],
    [1658,"Compte administratif","2022","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","1100.00",null,"non spécialisé"],
    [1659,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","32900.00",null,null,null,"0.00","32900.00",null,"non spécialisé"],
    [1660,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","830","Services communs",null,"fonctionnement","réel","dépense","1699.58",null,null,null,"0.00","2999.00",null,"non spécialisé"],
    [1661,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","3600.00",null,null,null,"0.00","3600.00",null,"non spécialisé"],
    [1662,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","21534","Réseaux d'électrification","824","Autres opérations d'aménagement urbain",null,"investissement","réel","dépense","2182.15",null,"6376.94",null,"0.00","6376.94","2635.92","non spécialisé"],
    [1663,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","91","Foires et marchés",null,"fonctionnement","réel","dépense","216.00",null,null,null,"0.00","1152.00",null,"non spécialisé"],
    [1664,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","212","Ecoles primaires",null,"fonctionnement","réel","dépense","9500.00",null,null,null,"0.00","9500.00",null,"non spécialisé"],
    [1665,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","12759.31",null,null,null,"0.00","12870.00",null,"non spécialisé"],
    [1666,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","213","Classes regroupées",null,"fonctionnement","réel","dépense","76660.00",null,null,null,"0.00","76660.00",null,"non spécialisé"],
    [1667,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","492.20",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [1668,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","7100.00",null,null,null,"0.00","7100.00",null,"non spécialisé"],
    [1669,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","64","Crèches et garderies",null,"fonctionnement","réel","dépense","30221.08",null,null,null,"0.00","31257.00",null,"non spécialisé"],
    [1670,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2152","Installations de voirie","822","Voirie communale et routes",null,"investissement","réel","dépense","9480.00",null,"240.00",null,"0.00","9480.00","0.00","non spécialisé"],
    [1671,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","6600.00",null,null,null,"0.00","6600.00",null,"non spécialisé"],
    [1672,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","813","Propreté urbaine",null,"fonctionnement","réel","dépense","10164.66",null,null,null,"0.00","10209.00",null,"non spécialisé"],
    [1673,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","64","Crèches et garderies",null,"fonctionnement","réel","dépense","4100.00",null,null,null,"0.00","4100.00",null,"non spécialisé"],
    [1674,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","012","Charges de personnel et frais assimilés","6488","Autres charges","510","Services communs",null,"fonctionnement","réel","dépense","7257.05",null,null,null,"0.00","7953.00",null,"non spécialisé"],
    [1675,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60621","Combustibles","020","Administration générale de la collectivité",null,"fonctionnement","réel","dépense","5500.00",null,null,null,"0.00","5500.00",null,"non spécialisé"],
    [1676,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2152","Installations de voirie","821","Equipements de voirie",null,"investissement","réel","dépense","2083.80",null,"2083.80",null,"0.00","10083.80","7436.27","non spécialisé"],
    [1677,"Compte administratif","2022","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","718.98",null,null,null,"0.00","803.00",null,"non spécialisé"],
    [1678,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","422","Autres activités pour les jeunes",null,"fonctionnement","réel","dépense","2600.00",null,null,null,"0.00","2600.00",null,"non spécialisé"],
    [1679,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","63","Aides à la famille",null,"fonctionnement","réel","dépense","11200.00",null,null,null,"0.00","11200.00",null,"non spécialisé"],
    [1680,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","414","Autres équipements sportifs ou de loisir",null,"fonctionnement","réel","dépense","33000.00",null,null,null,"0.00","33000.00",null,"non spécialisé"],
    [1681,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","21","Immobilisations corporelles","2152","Installations de voirie","813","Propreté urbaine",null,"investissement","réel","dépense","67159.97",null,null,null,"0.00","69000.00","0.00","non spécialisé"],
    [1682,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","411","Salles de sport, gymnases",null,"fonctionnement","réel","dépense","25364.70",null,null,null,"0.00","26900.00",null,"non spécialisé"],
    [1683,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","413","Piscines",null,"fonctionnement","réel","dépense","212400.00",null,null,null,"0.00","212400.00",null,"non spécialisé"],
    [1684,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","251","Hébergement et restauration scolaire",null,"fonctionnement","réel","dépense","0.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [1685,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","321","Bibliothèques et médiathèques",null,"fonctionnement","réel","dépense","24300.00",null,null,null,"0.00","24300.00",null,"non spécialisé"],
    [1686,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","211","Ecoles maternelles",null,"fonctionnement","réel","dépense","55700.00",null,null,null,"0.00","55700.00",null,"non spécialisé"],
    [1687,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","213","Classes regroupées",null,"fonctionnement","réel","dépense","113700.00",null,null,null,"0.00","113700.00",null,"non spécialisé"],
    [1688,"Compte administratif","2022","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","1000.00",null,"non spécialisé"],
    [1689,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60613","Chauffage urbain","025","Aides aux associations (non classées ailleurs)",null,"fonctionnement","réel","dépense","23300.00",null,null,null,"0.00","23300.00",null,"non spécialisé"],
    [1690,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","91","Foires et marchés",null,"fonctionnement","réel","dépense","67783.30",null,null,null,"0.00","67900.00",null,"non spécialisé"],
    [1691,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","95","Aides au tourisme",null,"fonctionnement","réel","dépense","500.00",null,null,null,"0.00","500.00",null,"non spécialisé"],
    [1692,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","824","Autres opérations d'aménagement urbain",null,"fonctionnement","réel","dépense","12772.00",null,null,null,"0.00","14500.00",null,"non spécialisé"],
    [1693,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","821","Equipements de voirie",null,"fonctionnement","réel","dépense","38700.00",null,null,null,"0.00","38700.00",null,"non spécialisé"],
    [1694,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","823","Espaces verts urbains",null,"fonctionnement","réel","dépense","79534.65",null,null,null,"0.00","79550.00",null,"non spécialisé"],
    [1695,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","813","Propreté urbaine",null,"fonctionnement","réel","dépense","30397.41",null,null,null,"0.00","30400.00",null,"non spécialisé"],
    [1696,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","814","Eclairage public",null,"fonctionnement","réel","dépense","1264250.00",null,null,null,"0.00","1264250.00",null,"non spécialisé"],
    [1697,"Compte administratif","2022","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","400965.10",null,"935.72",null,"0.00","733133.72","327416.45","non spécialisé"],
    [1698,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","64","Crèches et garderies",null,"fonctionnement","réel","dépense","54898.60",null,null,null,"0.00","54900.00",null,"non spécialisé"],
    [1699,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","71","Parc privé de la ville",null,"fonctionnement","réel","dépense","2504.68",null,null,null,"0.00","2515.00",null,"non spécialisé"],
    [1700,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","63","Aides à la famille",null,"fonctionnement","réel","dépense","75688.23",null,null,null,"0.00","86700.00",null,"non spécialisé"],
    [1701,"Compte administratif","2022","21250056500016","VILLE DE BESANCON","011","Charges à caractère général","60612","Energie - Electricité","510","Services communs",null,"fonctionnement","réel","dépense","11198.80",null,null,null,"0.00","11200.00",null,"non spécialisé"]
]}
