Local government (national accounts)


Dernière mise à jour le :13/10/2016


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).