►Some common budget rules.
- Capitalization thresholds:
- ENS: 2000€ EXCL.
- SU : 3000€ HT
- CNRS : 1000 € HT
- ESPCI: There is no threshold to distinguish between operating and capital expenditures. Investment expenses essentially include operations that result in a modification of the consistency or value of the assets (Note ESPCI expenses)
- Number of quotations required for any order under 40 000 € HT :
– 2 estimates for a purchase between 5 000 € and 25 000 € HT
– 3 estimates for a purchase between 25 000 € and 40 000 € HT
It is important that the quotations include the correct billing address with the mention of the tutelage concerned [SU] [ENS] [CNRS] [ESPCI].
- Thresholds for public contracts :
– Between 40 000 € and 138 999 € HT => need to implement a tender procedure called MAPA
– Above 139 000 € HT => need to implement a formalized tender procedure
►Nomenclature NACRES
The Nomenclature Achats Recherche Enseignement Supérieur (NACRES) aims to verify the value of purchases made by the buyer with regard to the thresholds provided for by the Public Order Code.
Link to download the list of NACRES codes: 2022 NACRES codes