In the first issue of its report on local public finances, published in June 2021, the Court analysed the financial situation of local government authorities as of 31 December 2020, after a year marked by the pandemic and its social and economic consequences.
This second issue covers the situation and outlook for local government finances in 2021. It also presents an analysis of investment by the municipal block, the management theme selected for the 2021 edition of this annual report. This report draws in particular on the analysis of all the management accounts of the municipalities and intermunicipal authorities for cooperation between local authorities (EPCIs), as well as on the final observation reports of the regional chambers of accounts concerning 49 municipalities and 56 EPCIs, over periods covering all or part of the electoral mandate cycle that began in 2014.
