Local government includes local authorities and miscellaneous local administrative bodies (ODALs).
Local authorities include :
- territorial authorities with general jurisdiction: municipalities, departments and regions ;
- groups of municipalities with their own tax system (urban communities, conurbation communities and communities of municipalities) ;
- certain activities of syndicates of municipalities.
ODALs mainly include :
- local public establishments: Municipal centres for social action (CCAS), local school funds, departmental fire and rescue departments (SDIS), etc ;
- local public educational establishments: middle schools, general and professional high schools (note: teachers' salaries are paid by the state and therefore do not constitute an expenditure of local governments);
- recreational and cultural associations financed for the most part by territorial authorities ;
- consular chambers (commerce and industry, agriculture and trades).