Généraliser à l’ensemble des collectivités territoriales et leurs groupements la certification de leurs comptes

This legislative proposal aims to make the certification of accounts mandatory for all local authorities and their groupings in France. By requiring independent audits of financial statements, the measure seeks to increase transparency and ensure the reliability of public accounting at the local level. This change primarily affects local government bodies and their administrative groupings, who will be required to undergo formal certification processes to validate their financial reporting.