Understanding the General Account: A Key Indicator of Municipal Financial Health

2023-06-30 02:01:00

On this eve of summer break, the accounts were on the program of the municipal assembly of Bémont this Thursday evening. The citizens accepted the figures for 2022, which ended with a profit of 71,279 francs. /ncp

Why does RFJ communicate the result of the “general account” to you?

The “MCH2” accounting model distinguishes two final results: the “general account” and the “global account”.

The general account includes the current expenses and receipts (in particular tax) of the municipality. It corresponds to the structural functioning of the municipal household and reveals its financial health.

The global account is an addition of the general account and “special funding”: the latter correspond to the receipts of the municipality’s self-funded services (water service, gas, waste management, SIS, etc.) through taxes. These special funds can only supply the services concerned and cannot legally be integrated into the municipal household. They are therefore not indicative of the “structural functioning” of the municipality.

For these reasons, RFJ chooses to provide you with the results of the general account, a relevant indicator of the municipality’s financial health.

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