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Communauté de communes des Terres d'Auxois · Côte-d'Or · Bourgogne-Franche-Comté · 35 residents · Mayor: Monique Failly

Brain

€134,000 spent in 2025.

€3,828 per resident · Towns of the same size: €1,567

Brain’s spending by type

Towns under 3,500 residents do not present their accounts by policy.

  • Equipment and works59%€80k
  • Day-to-day management21%€28k
  • Purchases and outside services14%€19k
  • Staff costs4%€5k
  • Loans and debt1%€2k
The 2 other items (< 1%)
  • Taxes paid< 1%€311
  • Interest on debt< 1%€95

Source: the town’s 2025 accounts (DGFiP).

Where the money goes

The €134k spent in 2025, by who receives it.

  • Companies74%€99k

    Purchases, services and works.

  • Other21%€28k

    Councillors’ allowances, compulsory contributions, taxes paid by the town.

  • The town’s staff4%€5k

    Pay and contributions.

  • Banks1%€2k

    Loan interest and repayments.

Source: the town’s 2025 accounts (DGFiP).

Investment and works

€80k of capital spending in 2025 (building, renovation, equipment), €2,273 per resident. Towns of the same size: €431.

  • Buildings€78k
  • Equipment and vehicles€1k
  • Other works€367

Source: the town’s 2025 accounts (DGFiP).

Revenue and financing

Revenue: €99k · spending: €134k.

Breakdown of resources

Source: the town’s 2025 accounts (DGFiP).

Debt and taxation

€188 of debt per resident

Towns of the same size: €170

0.5 year of savings to repay it

€516 in 2019

€496 of local taxes per resident

Towns of the same size: €375

Property tax rate: 31.41%

€429 in 2021

Accounts 2025, main budget (excluding annex budgets such as water), except debt and savings: main and annex budgets together (OFGL consolidated accounts). Per resident: amount divided by the total population (Insee, in force in the year of the accounts). Sources: DGFiP, OFGL.

Who spends for the residents of Brain

Spending per resident in 2025 of each public body the town belongs to, and what each one pays for.

  • TownBrainPrimary schools, canteens, local streets, civil registry
    €3,828 per resident
  • IntercommunalityCommunauté de communes des Terres d'AuxoisWaste, water, urban transport, economic development
    €420 per resident
  • DépartementCôte-d'OrMinimum income, elderly and disability care, middle schools, county roads
    €1,263 per resident
  • RegionBourgogne-Franche-ComtéHigh schools, regional trains, training, business support
    €618 per resident

Each amount is what the body spends per resident, from its accounts (DGFiP). Do not add them up: part of the money passes from one body to another.

Understanding these figures

Running costs and works: what is the difference?

Running costs are each year’s spending: wages, energy, upkeep, grants. Works create or renovate something that lasts: a school, a road, a sports hall.

How is the comparison with towns of the same size made?

The median is the middle value among towns of the same size. A value above or below it is not a judgement.

Where do these figures come from?

From the town’s accounts kept by the public accountant (DGFiP), the local finance observatory (OFGL) and public procurement data. Qipu changes no amount.

Elected officials and staff of Brain: to report a figure to correct or add context, write to Qipu.

How often

Your data

Compare with Avelanges or with another town:

Page published by Qipu, independent of the town · Sources and method

DGFiP balance-sheet accounts (nature axis) · OFGL (consolidated towns base) · National register of elected officials, archived versions 2020-2025 · 2025. The method · See the source