In response to a proposal submitted via its citizen platform, the Court of Accounts is publishing an investigation into the use of consulting firms by local authorities. Conducted by the regional and territorial chambers of accounts of Occitanie, Nouvelle-Aquitaine, Provence-Alpes-Côte d’Azur, and French Polynesia, this report examines 15 local authorities across these four regions. In July 2023, the Cour had already published its first citizen-initiated report on the same topic, focusing on the national level. In addition to estimating the expenditure on these consulting services in local authority budgets, this new report addresses two key questions: why do local authorities use consulting firms rather than the skills of local civil servants and public operators? How do the services provided by these external service providers contribute to improving local public management?