The Court of Accounts publishes its annual report on the financial position of local authorities, having finished examining their accounts for the year 2022. After a marked improvement in 2021, local authorities once again enjoyed a very favourable financial position in 2022, as shown by the trend in their savings, capital expenditure and debt levels. This position was shared by the three main categories of local authorities: municipalities and their intermunicipal groupings, departments and regions. However, there are internal disparities, particularly between municipalities and intermunicipal bodies. The contribution of local authorities to the recovery of public finances is yet to be defined.