Les chambres régionales des comptes

[3) Funds of correction of regional imbalances

Create by law ATR of February 6, 1992, it is fed by a levy on the revenues from taxes of the areas, whose raised tax potential per capita is higher than the national average. Its amount is distributed between the areas whose raised PF per capita is higher than the national average from at least 15%. In 1998, 389 million francs were taken on 3 areas to be allotted to 14 areas.

[4) Financial power of the local authorities

As for the transfers of the State to the local communities, they account for 30% their total revenues^19(*). In the disorder, we can quote the Total Equipment of Operation, the equipments of compensation, the Total Equipment of Equipment, the funds of compensation for the value-added tax, the school equipments, the official subsidies, the European subsidies, even the local subsidies.

It is advisable here to make the distinction between subsidies, which are assistances granted discretionarily for the financing of particular expenditure and of the equipments are granted automatically without any precise assignment of employment, in theory, which draws aside any control. Lastly, the recourse to the loan constitutes a last category of considerable resources.

In other words, competences of the territorial entities were seen together with room for increasing financial maneuvers : to the 475 billion local revenues from taxes perceived in 1999, the few 300 billion francs of contest of the State is added.

This responsibilisation, being characterized in particular by a freedom of investment ex-handle, intervenes in a context the resumption of the investments, as example, will prove « inescapable.

Public transport where the projects in progress should require 60 billion francs from here 2005 ; in the field of the environment -

worn water and waste processings- where one evaluates the needs for investments to some 125 billion francs over the period 1997 - 2005 «^20(*).

* ¹⁹ Run Polycopié CNED- Alain Sorbara- unit of the license of public administration - 2000/2001.

* ²⁰ G.Gilbert, V.Hespel, «  Financial relations between the State and the local communities  », State and public management, CAE, Doc. Frenchwoman, 2000, p.64.