Communauté de communes Billom Communauté · Puy-de-Dôme · Auvergne-Rhône-Alpes · 426 residents · Mayor: Marie-Françoise Choffrut
Espirat
€424,000 spent in 2025.
€994 per resident · Towns of the same size: €992
Espirat’s spending by type
Towns under 3,500 residents do not present their accounts by policy.
The 3 other items (2%)
Source: the town’s 2025 accounts (DGFiP).
Where the money goes
The €424k spent in 2025, by who receives it.
Source: the town’s 2025 accounts (DGFiP).
- Other public bodies€3k
- Associations and other private bodies€2k
The name of each recipient is in the annexes of the town’s accounts (required from 3,500 residents), not in the national open data.
Investment and works
€161k of capital spending in 2025 (building, renovation, equipment), €379 per resident. Towns of the same size: €237.
Source: the town’s 2025 accounts (DGFiP).
Revenue and financing
Revenue: €348k · spending: €424k.
Source: the town’s 2025 accounts (DGFiP).
Debt and taxation
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 Espirat
Spending per resident in 2025 of each public body the town belongs to, and what each one pays for.
- TownEspiratPrimary schools, canteens, local streets, civil registry€994 per resident
- IntercommunalityCommunauté de communes Billom CommunautéWaste, water, urban transport, economic development€338 per resident
- DépartementPuy-de-DômeMinimum income, elderly and disability care, middle schools, county roads€1,173 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 Espirat: to report a figure to correct or add context, write to Qipu.
Compare with Saint-Vincent 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