To improve the provision of information to Parliament, since 2019 the Court of Accounts has presented its annual report on local government finances in two stages. In the first part, published in July 2022, the Court analysed the situation of local governments as at 31 December 2021, after a year marked by the continuing health crisis and the deployment of the recovery plan. The second part, published today, extends this analysis by examining the outlook for local government finances in 2022. The second chapter is devoted to the topic of intermunicipality, which has been the subject of a specific instruction by the Regional and Territorial Chambers of Accounts (RTCAs) in 2021 and 2022. This survey is based on an analysis of all the management accounts of municipalities and intermunicipal authorities for cooperation between local authorities (EPCI), as well as on the final observation reports of the Regional and Territorial Chambers of Accounts regarding 99 EPCIs with their own taxation status, and 36 municipalities.