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Communauté de communes Brioude Sud Auvergne · Haute-Loire · Auvergne-Rhône-Alpes · 335 residents · Mayor: Nathalie Avinin

Espalem

€363,000 spent in 2025.

€1,083 per resident · Towns of the same size: €992

Espalem’s spending by type

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

  • Purchases and outside services44%€160k
  • Staff costs29%€104k
  • Equipment and works16%€59k
  • Loans and debt5%€17k
  • Day-to-day management4%€15k
The 2 other items (2%)
  • Taxes paid2%€6k
  • Interest on debt< 1%€815

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

Where the money goes

The €363k spent in 2025, by who receives it.

  • Companies60%€219k

    Purchases, services and works.

  • The town’s staff29%€104k

    Pay and contributions.

  • Other5%€19k

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

  • Banks5%€18k

    Loan interest and repayments.

  • Associations and other bodies1%€3k

    Grants and contributions.

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

Investment and works

€59k of capital spending in 2025 (building, renovation, equipment), €177 per resident. Towns of the same size: €237.

  • Equipment and vehicles€30k
  • Buildings€13k
  • Land and landscaping€4k
  • Roads and networks€2k
  • Other works€10k

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

Revenue and financing

Revenue: €663k · spending: €363k.

Breakdown of resources

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

Debt and taxation

€289 of debt per resident

Towns of the same size: €362

0.6 year of savings to repay it

€284 in 2019

€424 of local taxes per resident

Towns of the same size: €325

Property tax rate: 41.18%

€356 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 Espalem

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

  • TownEspalemPrimary schools, canteens, local streets, civil registry
    €1,083 per resident
  • IntercommunalityCommunauté de communes Brioude Sud AuvergneWaste, water, urban transport, economic development
    €642 per resident
  • DépartementHaute-LoireMinimum income, elderly and disability care, middle schools, county roads
    €1,414 per resident
  • RegionAuvergne-Rhône-AlpesHigh schools, regional trains, training, business support
    €563 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 Espalem: to report a figure to correct or add context, write to Qipu.

How often

Your data

Compare with Les Estables 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) · Public procurement — DECP (data.gouv.fr) · National register of elected officials, archived versions 2020-2025 · 2025. The method · See the source