Communauté de communes des Portes du Haut-Doubs · Doubs · Bourgogne-Franche-Comté · 1,603 residents · Mayor: Pierre-François Bernard
Les Premiers Sapins
€3.6 million spent in 2025.
€2,240 per resident · Towns of the same size: €1,099
Les Premiers Sapins’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 €3.6M spent in 2025, by who receives it.
Source: the town’s 2025 accounts (DGFiP).
Contracts state a maximum amount for their whole term, often several years. That amount differs from what was paid. Purchases, services and works paid to companies by the town in 2025: €2.5M (its accounts).
Click a name to see its contracts
- SMC21 contract over 6 months · at most ~€1.2M a year on average · contract with other holdersup to €1.2M
- Vermot1 contract over 6 months · at most ~€269k a year on averageup to €269k
- Travaux Publics Mourot1 contract over 12 months · at most ~€242k a year on average · contract with other holdersup to €242k
- Boillod Construction Bois2 contracts over 7 months to 10 months · at most ~€173k a year on averageup to €173k
- Forien Pere et Fils B.T.P.2 contracts over 8 monthsup to €134k
- Établissements Myotte et Compagnie (Marlinge Franche-Comte Echafaudages)1 contract over 10 months · at most ~€110k a year on averageup to €110k
- Facades Bisontines1 contract over 10 monthsup to €107k
13 contracts signed in 2025 · €2.4M before tax
Why this total differs from the €2.5M of purchases, services and works 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
€2M of capital spending in 2025 (building, renovation, equipment), €1,218 per resident. Towns of the same size: €283.
Source: the town’s 2025 accounts (DGFiP).
Revenue and financing
Revenue: €2.3M · spending: €3.6M.
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 Les Premiers Sapins
Spending per resident in 2025 of each public body the town belongs to, and what each one pays for.
- TownLes Premiers SapinsPrimary schools, canteens, local streets, civil registry€2,240 per resident
- IntercommunalityCommunauté de communes des Portes du Haut-DoubsWaste, water, urban transport, economic development€227 per resident
- DépartementDoubsMinimum income, elderly and disability care, middle schools, county roads€1,139 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 Les Premiers Sapins: to report a figure to correct or add context, write to Qipu.
Compare with Pelousey 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