For the second year running, on 14 October 2014, the Cour des comptes issues a public report devoted to Local government finances. A work of collaboration between the Cour and the Regional and Territorial Audit Chambers (based on 136 audits of local authorities), this report aims to analyse the financial situation of local authorities and their groupings, and the issues associated with them. Spending by local government accounts for 21 % of public expenditure and 9.5 % of debt. Local authorities are thus intended to assume their part in the efforts towards the turnaround in public accounts undertaken as part of France's European commitments. In 2013, they failed to produce their expected contribution towards the reduction in public debt. The prospects for greater control of local government spending, expected from the reduction in state grants from 2014, are uncertain.