Le Figaro Bordeaux

Bordeaux City Hall managing its finances properly? The New Aquitaine Regional Audit Chamber (CRC) has just published its observations and recommendations on this subject, six years after its last report. In this 131-page document, the financial institution reports to “a healthy financial situation at this stage”.but with room for improvement. On the whole, a positive report, which lists a number of areas for improvement.

Alignment of the planets or coincidence of the calendar, the mayor of Bordeaux, Pierre Hurmicdecided on November 4 to put up posters on the Palais Rohan. to denounce budget cuts planned by the government as part of the finance bill 2025. The next day, on the day of the town council meeting, this display was roundly criticized by elected representatives from the right and center. The CRC report published the same day puts these events into perspective with the city’s management since 2017.

Solid finances, but one to watch

The town’s finances are judged to be solid by the regional audit chamber, thanks to an increase in self-financing and debt limited to 4.9 years of repayment. The CRC nevertheless points out that these balances need to be monitored, particularly in view of the reversal of the trend in operating income and expenses since 2019. To maintain this positive situation, the CRC therefore recommends that the commune reduce its payment times, in order to preserve its cash position, which could prove less advantageous once the payment ceilings have been respected.

The CRC also notes that the ecologist mayor’s office “wished to take part in a process to certify its accounts, in parallel with the panel of experimental local authorities”.a virtuous process for which the city of Bordeaux was not legally bound. In the long term, this approach will enable.., “secure and streamline the expenditure and revenue chain”.. The commune’s collection rate (the ratio between sums collected and the total amount outstanding) “improved over the period”.notes the CRC, rising to 90.18% in 2022 from 87.77%. “for towns in the same stratum”.partly thanks to “the introduction of the new system in the régies school canteens and crèches”..

High absenteeism among municipal employees

This has been a major bone of contention since the announcement by the Minister for the Civil ServiceGuillaume Kasbarian, in our columnsto combat absenteeism among civil servants. Bordeaux is no exception to the rule. According to the CRC report, the number of days of absence for municipal employees, whether due to ordinary or occupational illness or accident, rose from 36 per agent per year in 2017 to 46 in 2022. The city’s total personnel expenses were €157.5 million in 2022, representing 50.01% of operating expenses and the largest item of operating expenditure. The CRC notes, however, that payroll “does not include the financial cost of the high level of absenteeism”.which is estimated at between 7.8 and 9.3 million euros in 2020.

Noting this “high level of absenteeism in the community”.However, the CRC points out that several measures have been implemented by the municipality, such as the reinforcement of staff medical surveillance, the reorganization of the occupational health service, and the consolidation of the care provided to employees. psychosocial risks. “Aware of the high absenteeism in certain departments, the local authority has been working since 2019 on the targeted deployment of actions to try to stem the upward trend.”adds the CRC. An action plan will also be put in place “during 2024”to improve workstation ergonomics, support career development and build staff loyalty.

Too many staff attached to the mayor’s office

The CRC criticizes the atypical situation of the mayor’s office, to which no fewer than 94 agents are attached, well beyond the regulatory limit of seven for a city the size of Bordeaux. This organization has existed since 2017, but the situation has continued under the current mandate. These agents, officially assigned to the cabinet, are in reality engaged in various administrative and technical missions for the city, whereas they should be placed under the authority of the Director General of Services (DGS). According to the CRC, this irregular organization creates ambiguities in terms of administrative management and responsibilities.

This situation also raises questions about the transparency and efficiency of municipal administration. The fact that a large number of staff are attached to the mayor’s office, even though they are involved in operational services, can complicate coordination with city departments, by diluting hierarchical responsibilities. The CRC therefore recommends a return to a more traditional organization, with staff dedicated to technical or administrative missions reporting directly to the DGS, in order to better determine their exact functions.

Sharing responsibilities with the metropolis

The CRC recommends a more equitable sharing of certain expenses with the Bordeaux metropolis. The city itself wishes to share more equitably with the community the significant cost of certain facilities considered to be of metropolitan interest. To lighten the city’s burden, the CRC proposes a clearer definition, enabling the transfer of some of these facilities. to Bordeaux Métropole. This would guarantee appropriate financial support, while integrating these institutions into a broader territorial development strategy.

This question of sharing responsibilities crystallizes around Opéra national de Bordeaux and the École supérieure des Beaux-Arts. The CRC points out that these two institutions, which have an influence beyond the city, should be supported by the metropolis. If transfers of responsibility are envisaged, they remain complex to negotiate. The Opéra National, whose budget Bordeaux finances to the tune of 72%, generates significant costs for the city council, even though most of its audiences are from outside the city. Similarly, the École des Beaux-Arts, which takes in a large proportion of non-Bordeaux students, weighs heavily on the municipality’s finances, despite the attraction it brings to the entire metropolitan area.

Unclear subsidies and late payments

The CRC criticizes some of the city’s subsidy payment procedures, noting a lack of transparency or even rigor in their allocation, notably due to sometimes unclear criteria and insufficient controls. It therefore recommends a review of these processes, to ensure a fairer distribution and stricter monitoring of public funds. In 2022, the city spent nearly 81 million euros on operating subsidies, an increase of around 16.5% on 2017.

Late payments are another cause for concern. In this respect, the chambre régionale des comptes notes that payment times, well in excess of the regulatory 30-day limit, remain very high in Bordeaux, particularly for investments where the average time reaches 68 days. This tense situation has led to major complaints from several companies, as well as interest on arrears of over three million euros between 2020 and 2022, of which the commune has paid only a small part.

Before and after Pierre Hurmic

Between 2017 and 2020, Bordeaux’s financial management was marked by relative stability, with operating expenses under control, mainly thanks to a contract with the State, which limited their annual increase to 1.35%. This contract was suspended in 2020 due to the health crisis, resulting in higher expenditure. From 2020, the abolition of the taxe d’habitation also necessitated tax adjustments to compensate for this loss. In 2023, for example, the mayor’s office has decided to an increase in the property tax rate (+4.53%), an economic lever on which it depends for 57% of its operating revenue.

The green municipality has also taken a number of measures to adapt to new financial and social constraints. In response to the health crisis, a procedure was set up to spread exceptional expenses over five years. the costs associated with the epidemicto alleviate the immediate financial impact. On the administrative front, the separation of general service director positions between the city and the metropolis in 2020 marked a refocusing of responsibilities. Finally, in 2023, the city launched an audit of its payment processes, in order to reduce payment times and respond to growing supplier complaints.