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Communauté de communes du Pays Arnay Liernais · Côte-d'Or · Bourgogne-Franche-Comté · 488 residents · Mayor: Quentin Guenot

Liernais

€681,000 spent in 2025.

€1,395 per resident · Towns of the same size: €992

Liernais’s spending by type

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

  • Staff costs32%€218k
  • Purchases and outside services23%€159k
  • Equipment and works16%€109k
  • Loans and debt13%€89k
  • Day-to-day management10%€69k
  • Taxes paid3%€17k
The 2 other items (3%)
  • Interest on debt2%€17k
  • Other financial assets< 1%€3k

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

Where the money goes

The €681k spent in 2025, by who receives it.

  • Companies39%€268k

    Purchases, services and works. See the names ↓

  • The town’s staff32%€218k

    Pay and contributions.

  • Banks16%€109k

    Loan interest and repayments.

  • Other12%€84k

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

  • Associations and other bodies< 1%€2k

    Grants and contributions.

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: €268k (its accounts).

Click a name to see its contracts

1 published contract · €87k before tax

Why this total differs from the €268k of purchases, services and works paid to companies

These are the amounts of the contracts signed from 2025 to 2025, over their whole length, not what was paid in 2025. The money paid in 2025 also goes to purchases too small to be published (under €40,000 excl. VAT). For a framework agreement, the amount is a ceiling.

Investment and works

€109k of capital spending in 2025 (building, renovation, equipment), €223 per resident. Towns of the same size: €237.

  • Buildings€87k
  • Equipment and vehicles€10k
  • Roads and networks€5k
  • Other works€6k

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

Revenue and financing

Revenue: €666k · borrowing: €1k · spending: €681k.

Breakdown of resources

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

Debt and taxation

€1,421 of debt per resident

Towns of the same size: €362

4 years of savings to repay it

€1,684 in 2019

€373 of local taxes per resident

Towns of the same size: €325

Property tax rate: 32.56%

€297 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 Liernais

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

  • TownLiernaisPrimary schools, canteens, local streets, civil registry
    €1,395 per resident
  • IntercommunalityCommunauté de communes du Pays Arnay LiernaisWaste, water, urban transport, economic development
    €669 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 Liernais: to report a figure to correct or add context, write to Qipu.

How often

Your data

Compare with Chaux 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