The Jura municipalities achieved an overall profit of 7.3 million francs in 2023, a very slight decrease compared to the 2022 financial year. They made investments amounting to 45.7 million francs. Most financial indicators show a slight improvement in the situation of municipalities, with the exception of debt which has increased and remains at a very high level. The imbalance between municipalities which achieve good results and those which are experiencing difficulties is increasing, which requires the initiation of reforms affecting the organization of municipal structures and the distribution of tasks between the State and the municipalities, in the momentum of the State modernization project and the reception of Moutier.
The Report on municipal finances of the delegate for municipal affairs (www.jura.ch/rfcom) has presented each year since 2013 the financial elements relating to Jura corporations under public law. Its objectives are to make public in a consolidated manner the data and financial indicators of municipalities, bourgeoisie and unions of municipalities, in order to objectively assess their financial situation, both globally and individually. This report also aims to constitute a financial management instrument for municipalities and other public law corporations, including the evolution of the municipalities’ results over several years (2020-2023).
The overall result of all the Jura municipalities in 2023 presents a profit of 7.3 million francs, a very slight decrease compared to the 7.6 million francs for the 2022 financial year. At the same time, twenty-two municipalities allocated an amount of 11.7 million francs to the budgetary policy reserve before closing. Conversely, several municipalities had to withdraw a total amount of 1.9 million francs from their reserves.
The municipalities’ net investments, at 45.7 million francs in 2023, were stable compared to the 45 million francs invested in 2022.
The overall debt of municipalities continues to increase. It amounts to 616.2 million francs, compared to 612.2 million francs at the end of 2022 (+ 4 million francs). However, this increase only concerns sixteen municipalities (compared to 24 in 2022), the 35 other municipalities having reduced their debt by 12.2 million francs. As for gross debt per capita, it decreased slightly, from 8,289 francs in 2022 to 8,266 francs in 2023.
Of the ten indicators used to assess the financial situation of municipalities, three are considered good (the proportion of interest charges, the proportion of financial charges and the proportion of net interest charges), six are average (the degree self-financing, the investment ratio, the net debt in francs per capita, the quotient of the balance sheet surplus, the gross debt in relation to income and the self-financing ratio) and only one is bad (the quotient net debt).
Compared to 2022, two indicators have deteriorated: the interest expense ratio and the balance sheet surplus ratio. The investment ratio stabilized in 2023. As for the other seven indicators, namely the net debt quotient, the degree of self-financing, gross debt in relation to income, the amount of the financial burden, the net debt in francs per capita, the self-financing ratio and the proportion of the net interest charge, they show a slight improvement.
The overall positive result of the municipalities in 2023 must however be qualified. On the one hand, the gap is widening between municipalities which achieve good results, which can invest without systematically resorting to borrowing and which reduce their debt, and municipalities which regularly run deficits, which must borrow to invest and which increase their debt. The latter are mainly municipalities of less than 500 inhabitants, or even between 500 and 1000 inhabitants for some. On the other hand, this result is mainly due to the tax contributions of legal entities driven by a high economic situation and located in only a few municipalities. Finally, annual variations in tax revenues are volatile and sometimes significantly influence the result from one municipality to another.
The imbalance between municipalities highlighted by the Rapport highlights the need to initiate a reform of municipal structures and the distribution of tasks between the State and the municipalities in order to constitute stronger municipal entities. The State modernization project and the reception of Moutier are opportunities that must be taken into account to also improve the situation of the Jura municipalities.
