collectivités territoriales – Fongibilité des crédits - référentiel M57

This written question concerns the rules governing the use of funds by local authorities in France, specifically regarding the ability to reallocate budget appropriations. It seeks clarification on the application of the M57 accounting framework. The question is posed by a French Member of Parliament to the government, likely seeking to understand the flexibility local governments have in managing their budgets and how this impacts public service delivery.