Question 22238 — municipalities

Summary

Mrs. Monique Limon draws the attention of the Minister of Action and Public Accounts to Articles L. 2121-26 and 2313-1 of the CGCT. These articles concern the publicity of municipal budgets and accounts. It appears from the analysis of these articles that not all “local citizen-taxpayers” are treated fairly. Indeed, the number of inhabitants in the municipality intervenes to authorize or not, access to the explanatory annexes of the budget. Provisions concerning only municipalities with 3,500 inhabitants are indicated at the beginning of article L. 2313-1: “In municipalities with 3,500 inhabitants and more, the budgetary documents, without prejudice to the provisions of article L. 2343-2, are included in the annex”. The paragraphs ending these articles open up broader perspectives of information: “for all municipalities, the budgetary documents are matched of statements relating to the heritage and financial situation of the community as well as its various commitments. A brief and synthetic presentation retracing the essential financial information is attached to the initial budget and the administrative account in order to allow citizens to understand the issues at stake. Depending on whether the citizen resides in a municipality of less than 3,500 inhabitants or more, he or she can access these annexes or not. yet essential to understanding these budgets. This discrimination is a source of opacity and inequality in access to information. As France has 2,155 municipalities with fewer than 3,500 inhabitants, an average of 3,880,000 inhabitants have poor access to local budgetary information. In order to remedy this situation, it could be considered that the cited articles be modified so that the restrictions due to the number of inhabitants are removed for access to all the explanatory annexes to the budget. She therefore wishes to know the measures that the Government intends to propose in order to guarantee equal access for citizens to the explanatory annexes of the municipal budget.

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