The Court of Auditors publishes its annual report on the financial situation of local authorities, based on an examination of their accounts for 2023. After a very favourable 2022, the year 2023 was marked by an overall deterioration in the financial situation of local authorities and by a divergence in the financial situations of the three main categories of local authorities. On the whole, municipalities and inter-municipal structures continued to enjoy a good financial situation. By contrast, the financial situation of the regions worsened and that of the departments deteriorated. A less favourable financial situation than expected and the absence of a mechanism to implement the objectives of the 2023-2027 public finance programming act make it uncertain whether local authorities will be able to contribute to the recovery of public finances.
