The regional audit office believes that Mouans-Sartoux "must" do better: the mayor explains

A tense financial situation, regulatory shortcomings in human resources management, and incomplete local governance in the transfer of responsibilities to the inter-municipal authority. This, in summary, is the analysis of the regional audit office, which examined the management of the municipality of Mouans-Sartoux for the period 2018-2025. Following its provisional observation report notified in February, followed by the town hall's response in March, the office has just issued its final observation report.

While it welcomes the good dynamics of tax and pricing revenues or the transition to 100% organic food in canteens, the report points out elements for improvement: a "constrained" financial situation, marked by a negative self-financing capacity during half of the period examined (2018-2023), an increase in general expenses and the presence of risky structured loans: "The municipality must sustainably restore its self-financing capacity, which implies in particular better control of its operating expenses, and more particularly its general expenses." In terms of human resources, several regulatory shortcomings have been identified, particularly regarding working hours and job planning. Hence these six recommendations.

1 Update the cultural agreement with the music conservatory

➤ The regional audit office suggests updating the agreement with the CECA association (music conservatory), in accordance with the rules in force, particularly on the provision of staff and the valuation of in-kind aid.

2 Finalize skills transfers

➤ It is recommended that the mandatory powers relating to tourism and management of the travellers' reception area, which are still being exercised unduly by the municipality, be transferred to the Pays de Grasse urban community (CAPG).

3 Strengthen investment management

➤ According to her, a multi-year investment plan (PPI) must be developed to prioritize projects, assess their financial sustainability and anticipate subsidy needs.

4 Secure debt management

The chamber suggests a budgetary provisions scheme to cover the risks associated with two structured loans classified as high risk.

5 Modernize the monitoring of agents' working time

The annual duration of working time was not in compliance with the texts in force until January ^1, 2023. The municipality is advised to install an automated working time monitoring system (badge reader), in accordance with the 2002 decree, in order to make the recording of hours and RTTs more reliable.

6 Establish the guidelines for managing the municipality

The municipality must formalize its forward planning of jobs and skills (GPEC) in a single document.

Chief Magistrate since May 2015, Pierre Aschieri responds point by point, justifies the situations noted, minimizes certain observations, commits to several corrective projects and highlights the efforts already undertaken.

On the financial situation, he acknowledges the past fragility but underlines that "the financial situation will improve from 2023 and will be confirmed in 2024. The report does not specify sufficiently that the efforts made will allow a return to positive net savings since 2023. Gross savings in 2024 will reach their highest level (over 2 million euros). The development of a PPI will therefore be implemented although there are no major investments planned to date for the coming years."

Pierre Aschieri justifies the increase in operating expenses "by exceptional expenses linked to Covid and the explosion in energy costs." He highlights a 3% reduction in expenses in 2024 and structural efforts on the payroll. On debt management, the mayor acknowledges the existence of two risky loans, but puts things into perspective by specifying "that they represent only 19% of the debt stock."

Regarding working hours, he mentions the end of annualization for the majority of services on January ^1, 2025. But prefers not to implement a time clock " due to the low volume of overtime." On the human resources side, "the management guidelines were renewed and approved by the territorial social committee on March 25, 2025, then formalized by decree on April 1, 2025. Regarding the cultural partnership (CECA), the agreement will be updated in 2025."

An exemption requested for the reception area

Regarding the transfer of powers to the CAPG concerning the reception area for travellers, "it is functioning properly despite its non-compliance. If it were to be imposed, bringing it up to standard would reduce its reception capacity, which would be contrary to the general interest. Minor development work that would not reduce the reception capacity is being considered and will be handled by the CAPG services. On our initiative, a request for an exemption from these standards is currently being studied by the CAPG and should be sent to the prefect quickly. Furthermore, there is no significant burden on the municipality for the management of this reception area."