Le projet de loi de finances (PLF) pour 2027 et le projet de loi de financement de la s\u00e9curit\u00e9 sociale (PLFSS) suscitent une r\u00e9action tr\u00e8s critique des conseils d\u00e9partementaux, repr\u00e9sent\u00e9s par l\u2019association D\u00e9partements de France. Lors du Comit\u00e9 des finances locales du 30 septembre, puis lors d\u2019une conf\u00e9rence de presse le 7 octobre, le pr\u00e9sident de D\u00e9partements de France, Fran\u00e7ois Sauvadet, a indiqu\u00e9 que les mesures pr\u00e9vues entra\u00eeneraient un manque \u00e0 gagner global estim\u00e9 \u00e0 1,868 milliard d\u2019euros pour les d\u00e9partements, malgr\u00e9 un courrier pr\u00e9alable du Premier ministre S\u00e9bastien Lecornu promettant une \u201cexception\u201d pour ce niveau de collectivit\u00e9 par rapport \u00e0 l\u2019effort demand\u00e9 aux autres.<\/p>\n
Selon D\u00e9partements de France, cette \u00e9volution budg\u00e9taire mettrait 34 d\u00e9partements \u201cen grande difficult\u00e9\u201d, c\u2019est-\u00e0-dire avec un taux d\u2019\u00e9pargne inf\u00e9rieur au seuil d\u2019alerte de 7 % fix\u00e9 par la Cour des comptes, les pla\u00e7ant potentiellement dans l\u2019incapacit\u00e9 de faire face \u00e0 leurs d\u00e9penses, notamment sociales (aide sociale, solidarit\u00e9, politiques m\u00e9dico-sociales et d\u2019insertion relevant de leur comp\u00e9tence).<\/p>\n
Plusieurs mesures du PLF sont mises en cause. D\u2019abord, la suppression du fonds de sauvegarde de 600 millions d\u2019euros, qui avait \u00e9t\u00e9 mobilis\u00e9 l\u2019an dernier pour soutenir les d\u00e9partements les plus en difficult\u00e9 et avait permis une am\u00e9lioration de leur situation. Il serait remplac\u00e9 par un \u201cfonds de soutien\u201d de 100 millions d\u2019euros, g\u00e9r\u00e9 par l\u2019\u00c9tat, sans concertation annonc\u00e9e sur les crit\u00e8res de r\u00e9partition.<\/p>\n
Ensuite, la cr\u00e9ation d\u2019une \u201ccontribution progressive des collectivit\u00e9s locales \u00e0 l\u2019effort budg\u00e9taire\u201d (CPEB), succ\u00e9dant en partie au dispositif Dilico, assujettirait 60 % des d\u00e9partements et repr\u00e9senterait, selon les calculs de D\u00e9partements de France, un pr\u00e9l\u00e8vement cumul\u00e9 de 551 millions d\u2019euros pour ce niveau de collectivit\u00e9. \u00c0 titre de comparaison, le Dilico avait g\u00e9n\u00e9r\u00e9 un pr\u00e9l\u00e8vement de 220 millions d\u2019euros en 2025 sur 50 d\u00e9partements contributeurs, puis de 140 millions en 2026 sur 25 d\u00e9partements.<\/p>\n
Enfin, l\u2019association signale l\u2019impact d\u2019un article du PLF (article 36) pr\u00e9voyant un \u00e9cr\u00eatement de la fraction de TVA attribu\u00e9e aux d\u00e9partements, alors que ceux-ci ne per\u00e7oivent plus la taxe fonci\u00e8re, transf\u00e9r\u00e9e au bloc communal. D\u00e9partements de France estime que cet ensemble de mesures compromettrait la soutenabilit\u00e9 financi\u00e8re d\u2019un grand nombre de d\u00e9partements et, par ricochet, leur capacit\u00e9 \u00e0 assumer leurs comp\u00e9tences de solidarit\u00e9 et d\u2019action sociale.\u00a0(contenu r\u00e9sum\u00e9 par l’IA)Lire la Suite<\/a><\/p>","protected":false},"excerpt":{"rendered":" Le projet de loi de finances (PLF) pour 2027 et le projet de loi de financement de la s\u00e9curit\u00e9 sociale (PLFSS) suscitent une r\u00e9action tr\u00e8s critique des conseils d\u00e9partementaux, repr\u00e9sent\u00e9s […]<\/p>\n","protected":false},"author":1,"featured_media":9221,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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