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Rocamadour, in Lot
Photo (Rocamadour): Dynamosquito, CC BY-SA 2.0

Occitanie · 181,023 residents · Chair: Serge Rigal

Lot

€291.3 million spent in 2025.

€1,609 per resident · Départements of the same size: €1,609

What Lot spends, by policy

  • Health and social care52%€151.4M
  • Roads and transport15%€43.6M
  • Administration and shared services8%€22.3M
  • Middle schools and education6%€18.8M
  • Town planning and housing6%€17.4M
  • Loans: repayments and interest3%€9.9M
  • Fire, rescue and safety3%€9.6M
  • Culture, sport and youth3%€8.2M
The 4 other items (3%)
  • Environment2%€5.2M
  • Economy and trade2%€4.7M
  • Passed on to other bodies< 1%€23k
  • Not assigned to a policy< 1%€198k

Source: 2025 accounts of Lot (DGFiP), by public policy.

Suppliers and recipients

The same €291.3M, by recipient.

  • Benefits paid to people40%€116.4M

    Minimum income, disability, elderly care, child welfare, accommodation.

  • Staff22%€64.2M

    Pay and contributions.

  • Companies and contractors18%€51.1M

    See the names ↓

  • Grants and contributions11%€30.7M
  • Compulsory contributions4%€11.1M

    Including the fire and rescue service.

  • Banks and lenders3%€9.9M
  • Joint bodies and syndicates1%€2.8M
  • Other2%€5.1M

    Councillors’ allowances, taxes paid, other costs.

Source: 2025 accounts of Lot (DGFiP).

9 contracts signed in 2025 · €3.4M before tax

Why this total differs from the €51.1M paid to companies

These are the amounts of the contracts signed in the year, over their whole length, not what was paid. The money paid in a year also goes to older contracts and to purchases too small to be published (under €40,000 excl. VAT). For a framework agreement, the amount is a ceiling.

Investment and works

€35.9M of capital spending in 2025 (building, renovation, equipment), €198 per resident. Départements of the same size: €180.

  • RD 720 Déviation de Vayrac2023€2.9M
  • Exécution des travaux préparatoires et renouvellement des enduits sur les routes départementales2024 · 2 companies€2.3M
  • RD673 RD12 RD1-Aménagement de l’entrée Sud de Gourdon2024€1.3M
  • Dégagements de visibilité et rectifications de virages2023€1.3M
  • Déviation de Vayrac RD 720-Construction du passage supérieur2025€1.3M

Largest works contracted since 2023, among published contracts. Amounts planned at signature, often spread over several years.

On top of that, €20.6M paid to other bodies for their own equipment (towns, intercommunalities, associations…).

Source: 2025 accounts of Lot (DGFiP), by public policy.

Revenue and financing

Revenue: €278.7M · borrowing: €15M · spending: €291.3M.

Breakdown of resources

  • Taxes (VAT share, property-sale duties, insurance tax)60%€176.6M
  • State and other contributions26%€75M
  • Grants for works and VAT refunds7%€21.9M
  • Users and rents< 1%€1.1M
  • Other receipts1%€4.1M
  • Borrowing5%€15M

Source: OFGL, 2025 accounts of the main budget.

Debt and taxes

€405 of debt per resident

Départements of the same size: €608

2.4 years of savings to repay it

2025 accounts. Debt and taxes: OFGL, consolidated (main and side budgets). Per resident: amount divided by the population (Insee). “Départements of the same size”: median of the 17 départements of 80,000 to 248,000 residents.

The levels above Lot

Spending per resident in 2025, and what each level pays for.

  • DépartementLotMinimum income, elderly and disability care, middle schools, county roads
    €1,609
  • RegionOccitanieHigh schools, regional trains, training, business support
    €529

Each row: the body’s own spending per resident, the figure at the top of its page (DGFiP). Not to be added up: a grant from one level is spent by another.

Who is part of Lot

Understanding these figures

Who does what

The département pays for middle schools, social help (minimum income, elderly care, disability, child welfare), départemental roads, and funds the fire and rescue service.

Official table of responsibilities (July 2025)

Why the levels are not added up

The same euro can appear twice: once when a region or a département pays a grant, again when the town spends it. Each page shows its own body’s spending.

Where these figures come from

Spending: the accounts of the main budget published by the DGFiP, by public policy. Revenue, debt and taxes: OFGL. Contracts: published contract data (DECP), amounts planned at signing.

Do you work for Lot, or sit on its council? A figure to correct, context to add: write to us.

Page edited by Qipu, independent of Lot · Sources and method

Accounts 2025 (DGFiP, OFGL). The method · See the source