The Court of Accounts has published the second part of its annual report on local government finances. In the first pamphlet, published last July, the Court noted that while 2022 had been a very favourable year, 2023 saw a general deterioration in the financial position of local authorities. In this second report, the Court highlights that the overall deficit of local authorities will increase significantly in 2024 due to particularly dynamic expenditures. The objectives set out in the Public Finance Programming Act for 2023-2027 will not be achieved in 2024 and are becoming increasingly uncertain. Following a request on March 8, 2024, from Gabriel Attal, then-Prime Minister, the Court presents a series of measures to ensure that local authorities contribute to the essential recovery of public finances.