EPA Consolidated Accounts, Personalized Regimes and GIP 2017-2024

This dataset presents the main aggregates of the consolidated accounts (main budgets and ancillary budgets) of personalised imprest accounts, public administrative institutions (EPAs) and public interest groups (PGIs), including departmental houses for persons with disabilities (MDPHs) for the years 2017 to 2024. The calculation of the aggregates was carried out by the OFGL on the basis of data on the accounting balances of EPLs published by DGFiP. Personalised control rooms include local public industrial and commercial establishments (EPIC) and public cultural cooperation establishments (EPCC). To facilitate use, the OFGL has created a ‘Structure Category’ filter to identify EPAs, EPCCs, EPICs, MDPHs and other IPTFs. This filter is built from the CTYPE and CSTYP variables of the DGFiP database. It is nevertheless advisable to remain vigilant with regard to these categories. Some EPCCs, in particular, can be classified as EPAs. Consolidation corresponds to the aggregation of the main and ancillary budgets of each community, after neutralizing the cross flows existing between these budgets. Data from previous years - since 2016 - are available as an attachment to the dataset. * * * ### Methodological resources: [ Dataset Update History ](https://data.ofgl.fr/pages/methodology-historic-maj-games-gifts/?game _donnees=ofgl-base-epl-consolidee) [ List of financial aggregates in the dataset ](https://data.ofgl.fr/pages/methodology-agregats-jeux-donnees/?game _donnees=ofgl-base-epl-consolidee) [ Methodology for calculating financial aggregates ](https://data.ofgl.fr/pages/methodology-agregats-financiers/) * * *