{ "meta": { "titre": "RSSBF – Réseau Santé Social de la Broye Fribourgeoise : comptes et répartition des charges", "sous_titre": "Jeu de données reconstitué à partir des documents publics du RSSBF (analyse orientée commune de Gletterens)", "date_extraction": "2026-08-19", "auteur": "Analyse préparée pour pour-gletterens.ch", "source_principale": "https://reseau-sante-social-broye.ch/", "avertissement": "Toutes les valeurs sont recopiées des PDF publics du RSSBF. Les estimations sont explicitement marquées 'estimation'. Les montants sont en francs suisses.", "unite": "CHF", "convention_de_signe": "Dans les tableaux de répartition : montant négatif = à charge des communes ; positif = en faveur des communes (convention reprise des rapports de gestion)." }, "cadre_juridique": { "entite": "Association des communes pour l'organisation médico-sociale du district de la Broye", "siege": "Rue Centrale 57, 1776 Montagny-la-Ville", "statuts": { "date": "2022-11-16", "url": "https://reseau-sante-social-broye.ch/wp-content/uploads/2024/02/Statuts-du-16.11.2022-association-des-communes-pour-lorganisation-medico-sociale-de-la-Broye.pdf", "art_7_voix": "1 voix par tranche de 500 habitants ; la dernière fraction supérieure à 250 habitants donne droit à une voix supplémentaire ; au minimum 1 voix ; aucune commune ne peut disposer de plus de la moitié des voix.", "art_30_participations": "Les communes doivent s'acquitter de leur participation dans les 30 jours suivant la réception du décompte. Le comité de direction peut percevoir des acomptes en cours d'exercice.", "art_31_limite_endettement": { "investissements": 90000000, "compte_de_tresorerie": 6000000 }, "art_33_investissements": "Les dépenses d'investissement sont financées par l'Association ; les charges financières qui en découlent (intérêts et amortissements) sont réparties entre les communes selon l'art. 34.", "art_34_cle_de_repartition": { "regle_generale": "55% au prorata de la population légale + 45% au prorata de la population légale pondérée par l'indice du potentiel fiscal", "exception_aide_sociale": "Art. 34b LASoc : les frais d'aide sociale sont répartis à 100% au prorata de la population légale" }, "art_35_referendum_obligatoire": "Vote populaire pour toute dépense nouvelle nette supérieure à CHF 30'000'000 (votation dans les 180 jours).", "art_36_referendum_facultatif": "Dépense nouvelle nette supérieure à CHF 3'000'000, sur demande du dixième des citoyens actifs ou des conseils communaux du quart des communes." }, "reglement_des_finances": { "date": "2023-03-06", "url": "https://reseau-sante-social-broye.ch/wp-content/uploads/2026/01/Reglement-des-finances_06.03.2023.pdf" }, "referentiel_comptable": "LFCo (22.03.2018), OFCo (14.10.2019), MCH2 – directives du Service des communes du canton de Fribourg" }, "entites": { "RSSBF": "Administration générale / comité de direction (refacturée aux autres entités)", "EMS_FDJB": "EMS Les Mouettes (Estavayer), Les Lilas (Domdidier), Les Fauvettes (Montagny) + Foyer de jour", "SASDB": "Service d'aide et de soins à domicile de la Broye", "SSDB": "Service social de la Broye (aide sociale – clé 100% population, art. 34b LASoc)", "SOC": "Service officiel des curatelles", "IF": "Indemnités forfaitaires (soutien aux proches aidants / maintien à domicile)", "AMB_SMUR": "Ambulances et SMUR (prestation achetée, convention avec le canton de Vaud)" }, "repartition_soldes_par_annee": { "2020": { "source": "Rapport-de-gestion-2020.pdf", "date_population": "2018-12-31", "entites": [ "EMS", "SSDB", "SOC", "AMB_SMUR", "SASDB", "IF" ], "communes": { "Belmont-Broye": { "population": 5521, "EMS": 11634.0, "SSDB": 30031.0, "SOC": 3924.0, "AMB_SMUR": 4985.0, "SASDB": -101015.0, "IF": 4539.0, "solde": -45903.0, "par_habitant": -8.0 }, "Châtillon": { "population": 466, "EMS": 1018.0, "SSDB": 2535.0, "SOC": 331.0, "AMB_SMUR": 436.0, "SASDB": -8837.0, "IF": 397.0, "solde": -4120.0, "par_habitant": -9.0 }, "Cheiry": { "population": 416, "EMS": 742.0, "SSDB": 2263.0, "SOC": 296.0, "AMB_SMUR": 318.0, "SASDB": -6446.0, "IF": 290.0, "solde": -2537.0, "par_habitant": -6.0 }, "Cheyres-Châbles": { "population": 2320, "EMS": 5102.0, "SSDB": 12619.0, "SOC": 1649.0, "AMB_SMUR": 2186.0, "SASDB": -44299.0, "IF": 1990.0, "solde": -20752.0, "par_habitant": -9.0 }, "Cugy": { "population": 1752, "EMS": 3463.0, "SSDB": 9530.0, "SOC": 1245.0, "AMB_SMUR": 1484.0, "SASDB": -30065.0, "IF": 1351.0, "solde": -12993.0, "par_habitant": -7.0 }, "Delley-Portalban": { "population": 1148, "EMS": 2571.0, "SSDB": 6244.0, "SOC": 816.0, "AMB_SMUR": 1102.0, "SASDB": -22326.0, "IF": 1003.0, "solde": -10590.0, "par_habitant": -9.0 }, "Estavayer": { "population": 9670, "EMS": 20434.0, "SSDB": 52599.0, "SOC": 6873.0, "AMB_SMUR": 8756.0, "SASDB": -177428.0, "IF": 7972.0, "solde": -80795.0, "par_habitant": -8.0 }, "Fétigny": { "population": 1060, "EMS": 2007.0, "SSDB": 5766.0, "SOC": 753.0, "AMB_SMUR": 860.0, "SASDB": -17425.0, "IF": 783.0, "solde": -7256.0, "par_habitant": -7.0 }, "Gletterens": { "population": 1071, "EMS": 2237.0, "SSDB": 5826.0, "SOC": 761.0, "AMB_SMUR": 959.0, "SASDB": -19427.0, "IF": 873.0, "solde": -8771.0, "par_habitant": -8.0 }, "Lully": { "population": 1141, "EMS": 2227.0, "SSDB": 6206.0, "SOC": 811.0, "AMB_SMUR": 954.0, "SASDB": -19340.0, "IF": 869.0, "solde": -8272.0, "par_habitant": -7.0 }, "Ménières": { "population": 439, "EMS": 879.0, "SSDB": 2388.0, "SOC": 312.0, "AMB_SMUR": 377.0, "SASDB": -7632.0, "IF": 343.0, "solde": -3334.0, "par_habitant": -8.0 }, "Montagny": { "population": 2634, "EMS": 5015.0, "SSDB": 14327.0, "SOC": 1872.0, "AMB_SMUR": 2149.0, "SASDB": -43548.0, "IF": 1957.0, "solde": -18228.0, "par_habitant": -7.0 }, "Les Montets": { "population": 1474, "EMS": 2862.0, "SSDB": 8018.0, "SOC": 1048.0, "AMB_SMUR": 1226.0, "SASDB": -24854.0, "IF": 1117.0, "solde": -10583.0, "par_habitant": -7.0 }, "Nuvilly": { "population": 426, "EMS": 809.0, "SSDB": 2317.0, "SOC": 303.0, "AMB_SMUR": 347.0, "SASDB": -7026.0, "IF": 316.0, "solde": -2934.0, "par_habitant": -7.0 }, "Prévondavaux": { "population": 65, "EMS": 116.0, "SSDB": 354.0, "SOC": 46.0, "AMB_SMUR": 50.0, "SASDB": -1005.0, "IF": 45.0, "solde": -394.0, "par_habitant": -6.0 }, "Saint-Aubin": { "population": 1801, "EMS": 3755.0, "SSDB": 9796.0, "SOC": 1280.0, "AMB_SMUR": 1609.0, "SASDB": -32600.0, "IF": 1465.0, "solde": -14696.0, "par_habitant": -8.0 }, "Sévaz": { "population": 289, "EMS": 673.0, "SSDB": 1572.0, "SOC": 205.0, "AMB_SMUR": 289.0, "SASDB": -5848.0, "IF": 263.0, "solde": -2846.0, "par_habitant": -10.0 }, "Surpierre": { "population": 708, "EMS": 1369.0, "SSDB": 3851.0, "SOC": 503.0, "AMB_SMUR": 587.0, "SASDB": -11887.0, "IF": 534.0, "solde": -5043.0, "par_habitant": -7.0 }, "Vallon": { "population": 447, "EMS": 845.0, "SSDB": 2431.0, "SOC": 318.0, "AMB_SMUR": 362.0, "SASDB": -7336.0, "IF": 330.0, "solde": -3050.0, "par_habitant": -7.0 } }, "total": { "population": 32848, "EMS": 67759.0, "SSDB": 178673.0, "SOC": 23348.0, "AMB_SMUR": 29033.0, "SASDB": -588343.0, "IF": 26434.0, "solde": -263096.0, "par_habitant": -8.0 } }, "2021": { "source": "Rapport-de-gestion-2021.pdf", "date_population": "2019-12-31", "entites": [ "EMS", "SASDB", "SSDB", "SOC", "IF", "AMB_SMUR" ], "communes": { "Belmont-Broye": { "population": 5559, "EMS": -56212.0, "SASDB": -25757.0, "SSDB": 69626.0, "SOC": 4076.0, "IF": -27926.0, "AMB_SMUR": 4996.0, "solde": -31198.0, "par_habitant": -5.61 }, "Châtillon": { "population": 484, "EMS": -5052.0, "SASDB": -2315.0, "SSDB": 6062.0, "SOC": 355.0, "IF": -2510.0, "AMB_SMUR": 449.0, "solde": -3011.0, "par_habitant": -6.22 }, "Cheyres-Châbles": { "population": 2317, "EMS": -24232.0, "SASDB": -11103.0, "SSDB": 29020.0, "SOC": 1699.0, "IF": -12038.0, "AMB_SMUR": 2154.0, "solde": -14500.0, "par_habitant": -6.26 }, "Cugy": { "population": 1767, "EMS": -16574.0, "SASDB": -7594.0, "SSDB": 22132.0, "SOC": 1296.0, "IF": -8234.0, "AMB_SMUR": 1473.0, "solde": -7501.0, "par_habitant": -4.25 }, "Delley-Portalban": { "population": 1173, "EMS": -12430.0, "SASDB": -5696.0, "SSDB": 14692.0, "SOC": 860.0, "IF": -6175.0, "AMB_SMUR": 1105.0, "solde": -7644.0, "par_habitant": -6.52 }, "Estavayer": { "population": 9696, "EMS": -97729.0, "SASDB": -44780.0, "SSDB": 121442.0, "SOC": 7109.0, "IF": -48551.0, "AMB_SMUR": 8685.0, "solde": -53823.0, "par_habitant": -5.55 }, "Fétigny": { "population": 1068, "EMS": -9679.0, "SASDB": -4435.0, "SSDB": 13377.0, "SOC": 783.0, "IF": -4809.0, "AMB_SMUR": 860.0, "solde": -3903.0, "par_habitant": -3.65 }, "Gletterens": { "population": 1097, "EMS": -11007.0, "SASDB": -5043.0, "SSDB": 13740.0, "SOC": 804.0, "IF": -5468.0, "AMB_SMUR": 978.0, "solde": -5996.0, "par_habitant": -5.47 }, "Lully": { "population": 1178, "EMS": -10961.0, "SASDB": -5022.0, "SSDB": 14754.0, "SOC": 864.0, "IF": -5445.0, "AMB_SMUR": 974.0, "solde": -4837.0, "par_habitant": -4.11 }, "Ménières": { "population": 437, "EMS": -4207.0, "SASDB": -1928.0, "SSDB": 5473.0, "SOC": 320.0, "IF": -2090.0, "AMB_SMUR": 374.0, "solde": -2056.0, "par_habitant": -4.71 }, "Montagny": { "population": 2677, "EMS": -24217.0, "SASDB": -11096.0, "SSDB": 33529.0, "SOC": 1963.0, "IF": -12031.0, "AMB_SMUR": 2152.0, "solde": -9700.0, "par_habitant": -3.62 }, "Les Montets": { "population": 1520, "EMS": -14076.0, "SASDB": -6450.0, "SSDB": 19038.0, "SOC": 1114.0, "IF": -6993.0, "AMB_SMUR": 1251.0, "solde": -6116.0, "par_habitant": -4.02 }, "Nuvilly": { "population": 446, "EMS": -4049.0, "SASDB": -1855.0, "SSDB": 5586.0, "SOC": 327.0, "IF": -2012.0, "AMB_SMUR": 360.0, "solde": -1643.0, "par_habitant": -3.68 }, "Prévondavaux": { "population": 72, "EMS": -610.0, "SASDB": -280.0, "SSDB": 902.0, "SOC": 53.0, "IF": -303.0, "AMB_SMUR": 54.0, "solde": -184.0, "par_habitant": -2.55 }, "Saint-Aubin": { "population": 1835, "EMS": -18083.0, "SASDB": -8286.0, "SSDB": 22983.0, "SOC": 1345.0, "IF": -8984.0, "AMB_SMUR": 1607.0, "solde": -9417.0, "par_habitant": -5.13 }, "Sévaz": { "population": 304, "EMS": -3517.0, "SASDB": -1611.0, "SSDB": 3808.0, "SOC": 223.0, "IF": -1747.0, "AMB_SMUR": 313.0, "solde": -2532.0, "par_habitant": -8.33 }, "Surpierre": { "population": 1115, "EMS": -9855.0, "SASDB": -4516.0, "SSDB": 13965.0, "SOC": 818.0, "IF": -4896.0, "AMB_SMUR": 876.0, "solde": -3608.0, "par_habitant": -3.24 }, "Vallon": { "population": 455, "EMS": -4179.0, "SASDB": -1915.0, "SSDB": 5699.0, "SOC": 334.0, "IF": -2076.0, "AMB_SMUR": 371.0, "solde": -1766.0, "par_habitant": -3.88 } }, "total": { "population": 33200, "EMS": -326668.0, "SASDB": -149681.0, "SSDB": 415829.0, "SOC": 24342.0, "IF": -162288.0, "AMB_SMUR": 29032.0, "solde": -169434.0, "par_habitant": -5.1 } }, "2022": { "source": "Rapport-de-gestion-2022.pdf", "date_population": "2020-12-31", "entites": [ "EMS", "SASDB", "SSDB", "SOC", "IF", "AMB_SMUR" ], "communes": { "Belmont-Broye": { "population": 5635, "EMS": -32037.0, "SASDB": -92762.0, "SSDB": 42375.0, "SOC": 8798.0, "IF": -11978.0, "AMB_SMUR": 5064.0, "solde": -80540.0, "par_habitant": -14.29 }, "Châtillon": { "population": 520, "EMS": -3061.0, "SASDB": -8863.0, "SSDB": 3910.0, "SOC": 812.0, "IF": -1144.0, "AMB_SMUR": 484.0, "solde": -7862.0, "par_habitant": -15.12 }, "Cheyres-Châbles": { "population": 2320, "EMS": -13773.0, "SASDB": -39879.0, "SSDB": 17446.0, "SOC": 3622.0, "IF": -5149.0, "AMB_SMUR": 2177.0, "solde": -35555.0, "par_habitant": -15.33 }, "Cugy": { "population": 1847, "EMS": -9854.0, "SASDB": -28532.0, "SSDB": 13889.0, "SOC": 2884.0, "IF": -3684.0, "AMB_SMUR": 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-26099.0, "par_habitant": -13.84 }, "Sévaz": { "population": 318, "EMS": -2377.0, "SASDB": -6883.0, "SSDB": 2391.0, "SOC": 497.0, "IF": -889.0, "AMB_SMUR": 376.0, "solde": -6885.0, "par_habitant": -21.65 }, "Surpierre": { "population": 1143, "EMS": -5715.0, "SASDB": -16546.0, "SSDB": 8595.0, "SOC": 1785.0, "IF": -2136.0, "AMB_SMUR": 903.0, "solde": -13114.0, "par_habitant": -11.47 }, "Vallon": { "population": 464, "EMS": -2458.0, "SASDB": -7117.0, "SSDB": 3489.0, "SOC": 724.0, "IF": -919.0, "AMB_SMUR": 389.0, "solde": -5892.0, "par_habitant": -12.7 } }, "total": { "population": 33901, "EMS": -189101.0, "SASDB": -547535.0, "SSDB": 254935.0, "SOC": 52930.0, "IF": -70699.0, "AMB_SMUR": 29890.0, "solde": -469580.0, "par_habitant": -13.85 } }, "2023": { "source": "Rapport-de-gestion-23.pdf", "date_population": "2021-12-31", "entites": [ "SOC", "EMS", "SASDB", "IF", "SSDB" ], "communes": { "Belmont-Broye": { "population": 5757, "SOC": 2881.0, "EMS": -39319.0, "SASDB": 12783.0, "IF": -2824.0, 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3.3042, "cles_implicites_pct": { "EMS": 3.3695, "SASDB": 3.3692, "SSDB": 3.3042, "SOC": 3.3029, "IF": 3.3693, "AMB_SMUR": 3.3687 }, "solde_gletterens": -5996.0, "solde_par_habitant": -5.47, "solde_total_association": -169434.0, "cle_mixte_moyenne_pct": 3.3692, "part_pop_ponderee_potentiel_fiscal_pct": 3.4486, "surcout_ponderation_pct": 1.97 }, "2022": { "population": 1094, "population_totale": 33901, "part_population_pct": 3.227, "cles_implicites_pct": { "EMS": 3.2935, "SASDB": 3.2935, "SSDB": 3.2271, "SOC": 3.2269, "IF": 3.2928, "AMB_SMUR": 3.2921 }, "solde_gletterens": -15670.0, "solde_par_habitant": -14.32, "solde_total_association": -469580.0, "cle_mixte_moyenne_pct": 3.293, "part_pop_ponderee_potentiel_fiscal_pct": 3.3736, "surcout_ponderation_pct": 2.04 }, "2023": { "population": 1093, "population_totale": 34615, "part_population_pct": 3.1576, "cles_implicites_pct": { "SOC": 3.1578, "EMS": 3.2354, "SASDB": 3.2355, "IF": 3.2338, "SSDB": 3.1577 }, "solde_gletterens": 1726.0, "solde_par_habitant": 1.58, "solde_total_association": 58962.0, "cle_mixte_moyenne_pct": 3.2349, "part_pop_ponderee_potentiel_fiscal_pct": 3.3294, "surcout_ponderation_pct": 2.45 }, "2024": { "population": 1118, "population_totale": 35161, "part_population_pct": 3.1797, "cles_implicites_pct": { "EMS": 3.2414, "SASDB": 3.24, "SSDB": 3.1799, "SOC": 3.1796, "IF": 3.2412 }, "solde_gletterens": -12824.0, "solde_par_habitant": -11.47, "solde_total_association": -388890.0, "cle_mixte_moyenne_pct": 3.2409, "part_pop_ponderee_potentiel_fiscal_pct": 3.3156, "surcout_ponderation_pct": 1.92 }, "2025": { "population": 1135, "population_totale": 35865, "part_population_pct": 3.1646, "cles_implicites_pct": { "EMS": 3.2287, "SASDB": 3.2306, "SSDB": 3.1628, "SOC": 3.1647, "IF": 3.2307, "AMB_SMUR": 3.2314 }, "solde_gletterens": -4851.0, "solde_par_habitant": -4.27, "solde_total_association": -143517.0, "cle_mixte_moyenne_pct": 3.2303, "part_pop_ponderee_potentiel_fiscal_pct": 3.3107, "surcout_ponderation_pct": 2.08 }, "_cumul_soldes_2020_2025": -46386 }, "financement_communal": { "2020": { "montant": 11433640.05, "source": "Rapport 2020, 11.2 Compte-courant des communes (acomptes versés)", "population_district": 32848, "par_habitant_district": 348.08, "estimation_gletterens_bas": 372794, "estimation_gletterens_haut": 377573, "estimation_gletterens_par_hab_bas": 348.08, "estimation_gletterens_par_hab_haut": 352.54 }, "2021": { "montant": 12934024.32, "source": "Rapport 2021, 11.2 Compte-courant des communes (acomptes versés)", "population_district": 33200, "par_habitant_district": 389.58, "estimation_gletterens_bas": 427366, "estimation_gletterens_haut": 435773, "estimation_gletterens_par_hab_bas": 389.58, "estimation_gletterens_par_hab_haut": 397.24 }, "2022": { "montant": 13125149.95, "source": "Rapport 2023, flux de trésorerie (chiffre 2022 retraité; le rapport 2022 indiquait 11'981'884.45)", "population_district": 33901, "par_habitant_district": 387.16, "estimation_gletterens_bas": 423549, "estimation_gletterens_haut": 432211, "estimation_gletterens_par_hab_bas": 387.16, "estimation_gletterens_par_hab_haut": 395.07 }, "2023": { "montant": 14609918.8, "source": "Rapports 2023 et 2024, flux de trésorerie", "population_district": 34615, "par_habitant_district": 422.07, "estimation_gletterens_bas": 461323, "estimation_gletterens_haut": 472616, "estimation_gletterens_par_hab_bas": 422.07, "estimation_gletterens_par_hab_haut": 432.4 }, "2024": { "montant": 14406189.6, "source": "Rapports 2024 et 2025, flux de trésorerie", "population_district": 35161, "par_habitant_district": 409.72, "estimation_gletterens_bas": 458074, "estimation_gletterens_haut": 466890, "estimation_gletterens_par_hab_bas": 409.73, "estimation_gletterens_par_hab_haut": 417.61 }, "2025": { "montant": 16205128.9, "source": "Rapport 2025, flux de trésorerie", "population_district": 35865, "par_habitant_district": 451.84, "estimation_gletterens_bas": 512828, "estimation_gletterens_haut": 523474, "estimation_gletterens_par_hab_bas": 451.83, "estimation_gletterens_par_hab_haut": 461.21 } } }, "position_des_communes_2025": [ { "commune": "Sévaz", "population_2023": 314, "part_population_pct": 0.8755, "cle_mixte_55_45_pct": 1.3511, "part_population_ponderee_implicite_pct": 1.9323, "ecart_cle_vs_population_pct": 54.32, "voix_assemblee": 1, "solde_2025": -3733.0, "solde_2025_par_habitant": -11.89, "part_voix_pct": 1.3889, "ratio_pouvoir_sur_charge": 1.028 }, { "commune": "Cheyres-Châbles", "population_2023": 2468, "part_population_pct": 6.8814, "cle_mixte_55_45_pct": 7.3651, "part_population_ponderee_implicite_pct": 7.9563, "ecart_cle_vs_population_pct": 7.03, "voix_assemblee": 5, "solde_2025": -12183.0, "solde_2025_par_habitant": -4.94, "part_voix_pct": 6.9444, "ratio_pouvoir_sur_charge": 0.943 }, { "commune": "Delley-Portalban", "population_2023": 1339, "part_population_pct": 3.7334, "cle_mixte_55_45_pct": 3.9817, "part_population_ponderee_implicite_pct": 4.285, "ecart_cle_vs_population_pct": 6.65, "voix_assemblee": 3, "solde_2025": -6564.0, "solde_2025_par_habitant": -4.9, "part_voix_pct": 4.1667, "ratio_pouvoir_sur_charge": 1.046 }, { "commune": "Châtillon", "population_2023": 527, "part_population_pct": 1.4694, "cle_mixte_55_45_pct": 1.5445, "part_population_ponderee_implicite_pct": 1.6364, "ecart_cle_vs_population_pct": 5.11, "voix_assemblee": 1, "solde_2025": -2455.0, "solde_2025_par_habitant": -4.66, "part_voix_pct": 1.3889, "ratio_pouvoir_sur_charge": 0.899 }, { "commune": "Estavayer", "population_2023": 10296, "part_population_pct": 28.7077, "cle_mixte_55_45_pct": 29.4264, "part_population_ponderee_implicite_pct": 30.3049, "ecart_cle_vs_population_pct": 2.5, "voix_assemblee": 21, "solde_2025": -44621.0, "solde_2025_par_habitant": -4.33, "part_voix_pct": 29.1667, "ratio_pouvoir_sur_charge": 0.991 }, { "commune": "Gletterens", "population_2023": 1135, "part_population_pct": 3.1646, "cle_mixte_55_45_pct": 3.2304, "part_population_ponderee_implicite_pct": 3.3107, "ecart_cle_vs_population_pct": 2.08, "voix_assemblee": 2, "solde_2025": -4851.0, "solde_2025_par_habitant": -4.27, "part_voix_pct": 2.7778, "ratio_pouvoir_sur_charge": 0.86 }, { "commune": "Saint-Aubin", "population_2023": 1970, "part_population_pct": 5.4928, "cle_mixte_55_45_pct": 5.521, "part_population_ponderee_implicite_pct": 5.5555, "ecart_cle_vs_population_pct": 0.51, "voix_assemblee": 4, "solde_2025": -8053.0, "solde_2025_par_habitant": -4.09, "part_voix_pct": 5.5556, "ratio_pouvoir_sur_charge": 1.006 }, { "commune": "Belmont-Broye", "population_2023": 6011, "part_population_pct": 16.7601, "cle_mixte_55_45_pct": 16.7216, "part_population_ponderee_implicite_pct": 16.6746, "ecart_cle_vs_population_pct": -0.23, "voix_assemblee": 12, "solde_2025": -23345.0, "solde_2025_par_habitant": -3.88, "part_voix_pct": 16.6667, "ratio_pouvoir_sur_charge": 0.997 }, { "commune": "Ménières", "population_2023": 442, "part_population_pct": 1.2324, "cle_mixte_55_45_pct": 1.203, "part_population_ponderee_implicite_pct": 1.167, "ecart_cle_vs_population_pct": -2.39, "voix_assemblee": 1, "solde_2025": -1621.0, "solde_2025_par_habitant": -3.67, "part_voix_pct": 1.3889, "ratio_pouvoir_sur_charge": 1.155 }, { "commune": "Vallon", "population_2023": 520, "part_population_pct": 1.4499, "cle_mixte_55_45_pct": 1.3861, "part_population_ponderee_implicite_pct": 1.3081, "ecart_cle_vs_population_pct": -4.4, "voix_assemblee": 1, "solde_2025": -1795.0, "solde_2025_par_habitant": -3.45, "part_voix_pct": 1.3889, "ratio_pouvoir_sur_charge": 1.002 }, { "commune": "Cugy", "population_2023": 1989, "part_population_pct": 5.5458, "cle_mixte_55_45_pct": 5.2802, "part_population_ponderee_implicite_pct": 4.9555, "ecart_cle_vs_population_pct": -4.79, "voix_assemblee": 4, "solde_2025": -6678.0, "solde_2025_par_habitant": -3.36, "part_voix_pct": 5.5556, "ratio_pouvoir_sur_charge": 1.052 }, { "commune": "Les Montets", "population_2023": 1614, "part_population_pct": 4.5002, "cle_mixte_55_45_pct": 4.2676, "part_population_ponderee_implicite_pct": 3.9833, "ecart_cle_vs_population_pct": -5.17, "voix_assemblee": 3, "solde_2025": -5370.0, "solde_2025_par_habitant": -3.33, "part_voix_pct": 4.1667, "ratio_pouvoir_sur_charge": 0.976 }, { "commune": "Lully", "population_2023": 1214, "part_population_pct": 3.3849, "cle_mixte_55_45_pct": 3.1802, "part_population_ponderee_implicite_pct": 2.93, "ecart_cle_vs_population_pct": -6.05, "voix_assemblee": 2, "solde_2025": -3898.0, "solde_2025_par_habitant": -3.21, "part_voix_pct": 2.7778, "ratio_pouvoir_sur_charge": 0.873 }, { "commune": "Montagny", "population_2023": 3017, "part_population_pct": 8.4121, "cle_mixte_55_45_pct": 7.8558, "part_population_ponderee_implicite_pct": 7.176, "ecart_cle_vs_population_pct": -6.61, "voix_assemblee": 6, "solde_2025": -9582.0, "solde_2025_par_habitant": -3.18, "part_voix_pct": 8.3333, "ratio_pouvoir_sur_charge": 1.061 }, { "commune": "Fétigny", "population_2023": 1189, "part_population_pct": 3.3152, "cle_mixte_55_45_pct": 3.0923, "part_population_ponderee_implicite_pct": 2.8199, "ecart_cle_vs_population_pct": -6.72, "voix_assemblee": 2, "solde_2025": -3698.0, "solde_2025_par_habitant": -3.11, "part_voix_pct": 2.7778, "ratio_pouvoir_sur_charge": 0.898 }, { "commune": "Surpierre", "population_2023": 1230, "part_population_pct": 3.4295, "cle_mixte_55_45_pct": 3.1145, "part_population_ponderee_implicite_pct": 2.7294, "ecart_cle_vs_population_pct": -9.19, "voix_assemblee": 2, "solde_2025": -3500.0, "solde_2025_par_habitant": -2.85, "part_voix_pct": 2.7778, "ratio_pouvoir_sur_charge": 0.892 }, { "commune": "Nuvilly", "population_2023": 493, "part_population_pct": 1.3746, "cle_mixte_55_45_pct": 1.2472, "part_population_ponderee_implicite_pct": 1.0914, "ecart_cle_vs_population_pct": -9.27, "voix_assemblee": 1, "solde_2025": -1346.0, "solde_2025_par_habitant": -2.73, "part_voix_pct": 1.3889, "ratio_pouvoir_sur_charge": 1.114 }, { "commune": "Prévondavaux", "population_2023": 97, "part_population_pct": 0.2705, "cle_mixte_55_45_pct": 0.2337, "part_population_ponderee_implicite_pct": 0.1887, "ecart_cle_vs_population_pct": -13.6, "voix_assemblee": 1, "solde_2025": -223.0, "solde_2025_par_habitant": -2.3, "part_voix_pct": 1.3889, "ratio_pouvoir_sur_charge": 5.943 } ], "voix_totales_calculees": 72, "bilan_et_dette": { "source": "Rapports de gestion, section Bilan au 31 décembre", "series": { "2021": { "patrimoine_administratif": 32807320.45, "total_actif": 39736048.95, "engagements_financiers_court_terme": 993090.56, "engagements_financiers_long_terme": 21741000.0, "engagements_long_terme_envers_communes": 2079548.25, "capital_propre": 11595055.21, "dette_financiere_totale": 24813638.81 }, "2022": { "patrimoine_administratif": 32551431.38, "total_actif": 40079061.76, "engagements_financiers_court_terme": 1581485.44, "engagements_financiers_long_terme": 20971000.0, "engagements_long_terme_envers_communes": 2079548.25, "capital_propre": 11453788.99, "remarque": "Le rapport 2023 retraite l'engagement CT 2022 à 1'705'302.19", "dette_financiere_totale": 24632033.69 }, "2023": { "patrimoine_administratif": 31889150.95, "total_actif": 37900503.6, "engagements_financiers_court_terme": 840500.0, "engagements_financiers_long_terme": 20201000.0, "engagements_long_terme_envers_communes": 2009048.25, "capital_propre": 11231630.03, "dette_financiere_totale": 23050548.25 }, "2024": { "patrimoine_administratif": 34841541.06, "total_actif": 39877605.17, "engagements_financiers_court_terme": 3340500.0, "engagements_financiers_long_terme": 19431000.0, "engagements_long_terme_envers_communes": 1938548.25, "capital_propre": 11389435.6, "dette_financiere_totale": 24710048.25 }, "2025": { "patrimoine_administratif": 35234486.18, "total_actif": 41389087.61, "engagements_financiers_court_terme": 4840500.0, "engagements_financiers_long_terme": 18661000.0, "engagements_long_terme_envers_communes": 1868048.25, "capital_propre": 11371325.72, "dette_financiere_totale": 25369548.25 } } }, "investissements_et_projets": { "credit_vote": { "montant": 74000000, "objet": "Construction de deux nouveaux EMS (Estavayer-le-Lac et Domdidier), 90 lits chacun + foyer de jour + cuisine", "approbation_assemblee_des_delegues": { "date": "2023-05-31", "resultat": "accepté à l'unanimité, sans discussion demandée" }, "referendum_financier_obligatoire": { "date": "2023-11-12", "resultat": "accepté par la population broyarde (env. 81% de oui selon la presse)", "base_legale": "art. 35 des statuts (dépense nouvelle nette > CHF 30 mios)" }, "precedent": "En 2015, la population broyarde avait déjà accepté un crédit d'investissement de CHF 57,9 mios (rénovation Mouettes, Fauvettes, projet Domdidier)." }, "avancement_au_31_12_2025": { "Les_Fauvettes_construction": { "depense_cumulee": 22760396.42, "budget": 23400000, "situation": "En cours" }, "Nouvel_EMS_Estavayer": { "depense_cumulee": 5073315.9, "budget": 40000000, "situation": "En cours", "permis_de_construire": "obtenu fin 2025 ; premiers travaux annoncés pour mars 2026" }, "Nouvel_EMS_Domdidier": { "depense_cumulee": 0, "budget": null, "situation": "Non encore ouvert au compte des investissements ; travaux préparatoires annoncés pour 2026, ouverture visée 2028" } }, "investissements_annuels_nets": { "2022": 1127456.0, "2023": 653032.8, "2024": 4169968.83, "2025": 1562632.42 }, "capacite_lits": { "parc_2023": 228, "cible_2030_observatoire_sante": 257, "remarque": "Les 228 lits incluent l'EMS privé Les Grèves du Lac à Gletterens, qui ne fait pas partie du RSSBF." } }, "gouvernance": { "assemblee_des_delegues": { "voix_totales_pv_18_11_2025": 73, "voix_totales_calculees_sur_population_31_12_2023": 72, "remarque": "L'écart d'une voix vient de la date de référence : l'assemblée applique le tableau de répartition des voix au 31.12.2024, le calcul ci-dessus part de la population au 31.12.2023 publiée dans le rapport 2025." }, "gletterens": { "voix": 2, "part_des_voix_pct": 2.778, "part_des_charges_pct": 3.23, "commentaire": "Gletterens supporte 3,23% des charges réparties selon la clé 55/45 mais ne pèse que 2,78% des voix : un des rapports pouvoir/charge les plus défavorables du district (0,86).", "delegues_cites_dans_les_PV": [ "Nicolas Savoy (syndic, membre du comité dès 11.2022)", "Emilie Lesquereux (jusqu'en 2021)", "Christophe Chardonnens (délégué, scrutateur et intervenant en 11.2025)" ] } }, "points_de_vigilance": [ { "id": "transparence_perte_du_detail_par_commune", "constat": "Jusqu'au rapport 2021 inclus, le rapport de gestion publiait un tableau « Compte-courant des communes » détaillant, par entité, la subvention budgétée, les acomptes versés et le solde. Ce tableau a disparu des rapports 2022 à 2025.", "consequence": "Depuis l'exercice 2022, les documents publics ne permettent plus de reconstituer le montant total facturé à une commune donnée : seul le solde de décompte (quelques francs par habitant) est publié, alors que la facture réelle est de l'ordre de 450 CHF/habitant.", "verifie": true }, { "id": "rapport_2024_non_reference", "constat": "Le rapport de gestion 2024 existe (https://reseau-sante-social-broye.ch/wp-content/uploads/2025/05/Rapport-de-gestion-2024.pdf) mais n'est pas listé sur la page « Rapport de gestion » du site, qui ne propose que 2020, 2021, 2022, 2023 et 2025.", "consequence": "Un citoyen ou un conseiller communal qui consulte le site ne trouve pas l'exercice 2024.", "verifie": true }, { "id": "cellule_par_habitant_SASDB_figee", "constat": "Dans la ligne « Par habitant » du tableau de répartition, la colonne SASDB affiche -17.53 à l'identique dans les rapports 2021, 2022, 2023 et 2024, alors que la valeur correcte (total de la colonne / population) vaut respectivement -4.51, -16.15, +2.20 et -0.46. La cellule a été corrigée dans le rapport 2025 (-9.83, exact).", "consequence": "Erreur de présentation sans effet sur les montants facturés, mais qui a faussé pendant quatre ans la lecture du poste le plus lourd.", "verifie": true }, { "id": "retraitement_2022", "constat": "Le tableau des flux de trésorerie 2022 indiquait « Subventions des communes 11'981'884.45 » ; le rapport 2023 présente pour le même exercice 13'125'149.95 (+1'143'265). La trésorerie d'ouverture 2022 est également retraitée (944'463.11 -> 1'094'557.68).", "consequence": "Retraitement non commenté dans le rapport 2023. À demander en séance.", "verifie": true }, { "id": "colonne_ambulances_absente", "constat": "La colonne AMB./SMUR figure dans les tableaux de répartition 2020, 2021, 2022 et 2025 mais pas dans ceux de 2023 et 2024 (résultat nul en 2023, non réparti en 2024 alors que le compte 2024 boucle à l'équilibre).", "consequence": "Ruptures de série à signaler dans toute comparaison pluriannuelle.", "verifie": true }, { "id": "budgets_trop_optimistes", "constat": "La Commission financière relève pour 2025 que l'excédent de charges de CHF 143'517 est « surtout dû à des budgets trop optimistes » (taux de facturation des soins à domicile, indemnités forfaitaires) et invite le Comité « à être plus prudent lors de l'établissement des prochains budgets » vu les investissements à venir.", "consequence": "Les soldes de décompte facturés aux communes en fin d'exercice restent structurellement défavorables : Gletterens a payé un complément 5 années sur 6 depuis 2020.", "verifie": true }, { "id": "charge_croissante_hors_maitrise_communale", "constat": "Les indemnités forfaitaires ont dépassé le budget de CHF 337'805 en 2024 puis de CHF 114'435 en 2025 malgré une hausse budgétaire de CHF 350'000 ; le canton de Vaud a relevé unilatéralement la contribution ambulances/SMUR en 2025.", "consequence": "Une part croissante de la facture communale est déterminée par des décisions cantonales postérieures à l'adoption du budget.", "verifie": true }, { "id": "PAFE", "constat": "Le PAFE (nouvelle répartition des tâches Etat-communes) prévoit selon les débats de l'assemblée du 21.05.2025 un transfert d'environ 50 millions de charges vers les communes fribourgeoises, dont environ 30 millions pour le seul médico-social. La clé 60/40 est maintenue à ce stade, un vote étant annoncé pour avril 2026.", "consequence": "Risque majeur, non chiffré dans les comptes actuels, sur la facture communale des prochaines années.", "verifie": true, "a_actualiser": true }, { "id": "reventilation_soc_2024_comptes_gletterens", "constat": "Dans les comptes 2024 de Gletterens, le poste 5720.3612.01 « Part au Service officiel des curatelles » est vide (seul le comparatif 2023 de 44'852.55 y figure) ; le poste 5720.3612.00 « Part Service social régional, aide matérielle et MIS, SSDB » affiche 170'662.60 pour un budget de 178'056. Les deux postes sont à nouveau séparés en 2025 (125'672.05 + 47'361.20 = 173'033.25).", "consequence": "Lecture la plus probable : la charge des curatelles a été agrégée au poste SSDB en 2024 puis redécoupée en 2025 — le total 2024 (170'663) est cohérent avec le total 2025 (173'033). Il ne s'agit donc pas d'une charge manquante mais d'une rupture de comparabilité entre exercices, à confirmer auprès du service financier.", "verifie": true, "source": "Comptes 2024 de Gletterens (compte de résultats avec commentaires), archive OCR communale" } ], "synthese_gletterens": { "population_31_12_2023": 1135, "cle_de_charge_2025_pct": 3.23, "part_population_2025_pct": 3.165, "surcout_ponderation_potentiel_fiscal_pct": 2.08, "estimation_facture_annuelle_2025": { "bas": 512828, "haut": 523474, "unite": "CHF", "methode": "Financement communal total encaissé par le RSSBF en 2025 (16'205'128.90, flux de trésorerie) x clé de Gletterens ; fourchette entre clé population pure (3,165%) et clé mixte 55/45 (3,230%).", "par_habitant": { "bas": 452, "haut": 461 } }, "evolution_2020_2025": { "financement_communal_district_pct": 41.7, "population_district_pct": 9.2, "charge_par_habitant_district": { "2020": 348, "2025": 452, "variation_pct": 29.8 } }, "soldes_de_decompte_cumules_2020_2025": -46386, "ce_que_gletterens_paie_pour_quoi_2025": { "commentaire": "Répartition indicative du financement communal total, d'après le poids relatif des entités dans les comptes 2025.", "SASDB_soins_a_domicile": { "charge_communale_2025": 5136769, "detail": "Subvention communale budgétée 4'784'049 + solde de décompte 352'720", "certitude": "élevée" }, "IF_indemnites_forfaitaires": { "charge_communale_2025": 1888935, "detail": "Financé à 100% par les communes (revenus de transferts 1'774'500 + solde 114'435)", "certitude": "élevée" }, "AMB_SMUR": { "charge_communale_2025": 531189, "detail": "Convention avec le canton de Vaud, subvention fixe", "certitude": "élevée" }, "SSDB_SOC_EMS": { "charge_communale_2025": null, "detail": "Non isolable dans les documents publics depuis 2022 : les comptes agrègent sous « 463 Subventions de collectivités publiques et de tiers » la part communale et la part cantonale.", "certitude": "non déterminable" } } }, "documents_sources": [ { "type": "rapport_de_gestion", "annee": 2020, "url": "https://reseau-sante-social-broye.ch/wp-content/uploads/2021/07/Rapport-de-gestion-2020.pdf" }, { "type": "rapport_de_gestion", "annee": 2021, "url": "https://reseau-sante-social-broye.ch/wp-content/uploads/2022/08/Rapport-de-gestion-2021.pdf" }, { "type": "rapport_de_gestion", "annee": 2022, "url": "https://reseau-sante-social-broye.ch/wp-content/uploads/2023/06/Rapport-de-gestion-2022.pdf" }, { "type": "rapport_de_gestion", "annee": 2023, "url": "https://reseau-sante-social-broye.ch/wp-content/uploads/2024/06/Rapport-de-gestion-23.pdf" }, { "type": "rapport_de_gestion", "annee": 2024, "url": "https://reseau-sante-social-broye.ch/wp-content/uploads/2025/05/Rapport-de-gestion-2024.pdf", "remarque": "non listé sur la page publique" }, { "type": "rapport_de_gestion", "annee": 2025, "url": "https://reseau-sante-social-broye.ch/wp-content/uploads/2026/06/Rapport-de-gestion-2025_V5.pdf" }, { "type": "statuts", "annee": 2022, "url": "https://reseau-sante-social-broye.ch/wp-content/uploads/2024/02/Statuts-du-16.11.2022-association-des-communes-pour-lorganisation-medico-sociale-de-la-Broye.pdf" }, { "type": "reglement_des_finances", "annee": 2023, "url": "https://reseau-sante-social-broye.ch/wp-content/uploads/2026/01/Reglement-des-finances_06.03.2023.pdf" }, { "type": "pv_assemblee", "date": "2023-05-31", "url": "https://reseau-sante-social-broye.ch/wp-content/uploads/2023/11/2023-05-31_PV-assemblee-des-delegues.pdf", "remarque": "vote du crédit de 74 mios" }, { "type": "pv_assemblee", "date": "2025-05-21", "url": "https://reseau-sante-social-broye.ch/wp-content/uploads/2025/11/1.-PV-assemblee-des-delegues-du-21.05.2025.pdf", "remarque": "plan financier 25-30, PAFE" }, { "type": "pv_assemblee", "date": "2025-11-18", "url": "https://reseau-sante-social-broye.ch/wp-content/uploads/2026/06/PV-assemblee-des-delegues-du-18.11.2025-1.pdf", "remarque": "budgets 2026, +2,2%" }, { "type": "presse", "date": "2023-05-11", "titre": "Deux nouveaux EMS pour 74 millions (La Broye)", "url": "https://reseau-sante-social-broye.ch/wp-content/uploads/2023/05/La-Broye-Deux-nouveaux-EMS-pour-74-millions.pdf" } ], "croisement_comptes_communaux_gletterens": { "source": "search_index.json — postes fonctionnels MCH2 de la Commune de Gletterens (2012-2025)", "note_methode": "Seuls les postes de nature 3612 (dédommagements aux communes et associations de communes) correspondant à une entité du RSSBF sont retenus. Les postes 3611/3631 relèvent du canton et sont listés séparément.", "taux_imposition_communal_pct": { "2022": 58.9, "2023": 58.9, "2024": 68.9, "2025": 68.9 }, "note_taux": "Le taux d'imposition de Gletterens est passé de 58.9% à 68.9% en 2024 (moyenne cantonale FR : 58.9%). L'équivalent en points d'impôt est calculé avec le taux de l'année.", "annees": { "2022": { "postes_rssbf": { "4120.3612.00": { "entite": "EMS_FDJB", "libelle": "Participation homes médicalisés régionaux", "montant": 92191.95 }, "4210.3612.00": { "entite": "SASDB", "libelle": "Soins à domicile et aide familiale régionaux (SASDB)", "montant": 130957.75 }, "4210.3612.01": { "entite": "IF", "libelle": "Participation aux indemnités forfaitaires régionales", "montant": 47475.9 }, "4220.3612.00": { "entite": "AMB_SMUR", "libelle": "Participation communale aux ambulances / SMUR", "montant": 17280.6 }, "5720.3612.00": { "entite": "SSDB", "libelle": "Part Service social régional, aide matérielle et MIS (SSDB)", "montant": 129979.9 }, "5720.3612.01": { "entite": "SOC", "libelle": "Part au Service officiel des curatelles", "montant": null } }, "total_verse_au_rssbf": 417886.1, "postes_medico_sociaux_hors_rssbf": { "4110.3611.00": { "libelle": "Contribution aux coûts résiduels des soins (hôpitaux, canton)", "montant": 3240.85 }, "4120.3631.00": { "libelle": "Participation subv. frais accompagnement personnes âgées (canton)", "montant": 184573.1 }, "5720.3611.00": { "libelle": "Part LASoc, aide matérielle, MIS (La Tuile)", "montant": 20154.1 }, "5720.3611.01": { "libelle": "Part LASoc, services sociaux", "montant": 1545.5 }, "4210.3612.02": { "libelle": "Participation puériculture (hors périmètre RSSBF)", "montant": 3829.0 } }, "charges_communales_totales": 5648872.99, "charges_fonction_4_sante": 482361.95, "charges_fonction_5_prevoyance_sociale": 564593.1, "impots_communaux_ordinaires": 1870632.5, "impots_totaux": 2667628.65, "part_rssbf_dans_charges_pct": 7.4, "part_rssbf_dans_impots_ordinaires_pct": 22.34, "taux_imposition_pct": 58.9, "equivalent_points_impot": 13.2 }, "2023": { "postes_rssbf": { "4120.3612.00": { "entite": "EMS_FDJB", "libelle": "Participation homes médicalisés régionaux", "montant": 46739.05 }, "4210.3612.00": { "entite": "SASDB", "libelle": "Soins à domicile et aide familiale régionaux (SASDB)", "montant": 164354.6 }, "4210.3612.01": { "entite": "IF", "libelle": "Participation aux indemnités forfaitaires régionales", "montant": 69402.85 }, "4220.3612.00": { "entite": "AMB_SMUR", "libelle": "Participation communale aux ambulances / SMUR", "montant": 15895.4 }, "5720.3612.00": { "entite": "SSDB", "libelle": "Part Service social régional, aide matérielle et MIS (SSDB)", "montant": 153919.15 }, "5720.3612.01": { "entite": "SOC", "libelle": "Part au Service officiel des curatelles", "montant": 44852.55 } }, "total_verse_au_rssbf": 495163.6, "postes_medico_sociaux_hors_rssbf": { "4110.3611.00": { "libelle": "Contribution aux coûts résiduels des soins (hôpitaux, canton)", "montant": 4318.2 }, "4120.3631.00": { "libelle": "Participation subv. frais accompagnement personnes âgées (canton)", "montant": 188485.4 }, "5720.3611.00": { "libelle": "Part LASoc, aide matérielle, MIS (La Tuile)", "montant": 4.0 }, "5720.3611.01": { "libelle": "Part LASoc, services sociaux", "montant": 1966.7 }, "4210.3612.02": { "libelle": "Participation puériculture (hors périmètre RSSBF)", "montant": 4153.4 } }, "charges_communales_totales": 5479239.81, "charges_fonction_4_sante": 495053.5, "charges_fonction_5_prevoyance_sociale": 653230.45, "impots_communaux_ordinaires": 2292652.25, "impots_totaux": 3028218.95, "part_rssbf_dans_charges_pct": 9.04, "part_rssbf_dans_impots_ordinaires_pct": 21.6, "taux_imposition_pct": 58.9, "equivalent_points_impot": 12.7 }, "2024": { "postes_rssbf": { "4120.3612.00": { "entite": "EMS_FDJB", "libelle": "Participation homes médicalisés régionaux", "montant": 93817.0 }, "4210.3612.00": { "entite": "SASDB", "libelle": "Soins à domicile et aide familiale régionaux (SASDB)", "montant": 155206.15 }, "4210.3612.01": { "entite": "IF", "libelle": "Participation aux indemnités forfaitaires régionales", "montant": 46700.75 }, "4220.3612.00": { "entite": "AMB_SMUR", "libelle": "Participation communale aux ambulances / SMUR", "montant": 16910.85 }, "5720.3612.00": { "entite": "SSDB", "libelle": "Part Service social régional, aide matérielle et MIS (SSDB)", "montant": 170662.6 }, "5720.3612.01": { "entite": "SOC", "libelle": "Part au Service officiel des curatelles", "montant": null } }, "total_verse_au_rssbf": 483297.35, "postes_medico_sociaux_hors_rssbf": { "4110.3611.00": { "libelle": "Contribution aux coûts résiduels des soins (hôpitaux, canton)", "montant": 5065.75 }, "4120.3631.00": { "libelle": "Participation subv. frais accompagnement personnes âgées (canton)", "montant": 201343.45 }, "5720.3611.00": { "libelle": "Part LASoc, aide matérielle, MIS (La Tuile)", "montant": null }, "5720.3611.01": { "libelle": "Part LASoc, services sociaux", "montant": 1745.0 }, "4210.3612.02": { "libelle": "Participation puériculture (hors périmètre RSSBF)", "montant": 4248.4 } }, "charges_communales_totales": 6127561.93, "charges_fonction_4_sante": 524664.55, "charges_fonction_5_prevoyance_sociale": 642596.7, "impots_communaux_ordinaires": 2773782.15, "impots_totaux": 3762658.2, "part_rssbf_dans_charges_pct": 7.89, "part_rssbf_dans_impots_ordinaires_pct": 17.42, "taux_imposition_pct": 68.9, "equivalent_points_impot": 12.0 }, "2025": { "postes_rssbf": { "4120.3612.00": { "entite": "EMS_FDJB", "libelle": "Participation homes médicalisés régionaux", "montant": 109393.6 }, "4210.3612.00": { "entite": "SASDB", "libelle": "Soins à domicile et aide familiale régionaux (SASDB)", "montant": 155082.2 }, "4210.3612.01": { "entite": "IF", "libelle": "Participation aux indemnités forfaitaires régionales", "montant": 68277.8 }, "4220.3612.00": { "entite": "AMB_SMUR", "libelle": "Participation communale aux ambulances / SMUR", "montant": 16866.35 }, "5720.3612.00": { "entite": "SSDB", "libelle": "Part Service social régional, aide matérielle et MIS (SSDB)", "montant": 125672.05 }, "5720.3612.01": { "entite": "SOC", "libelle": "Part au Service officiel des curatelles", "montant": 47361.2 } }, "total_verse_au_rssbf": 522653.2, "postes_medico_sociaux_hors_rssbf": { "4110.3611.00": { "libelle": "Contribution aux coûts résiduels des soins (hôpitaux, canton)", "montant": 5102.1 }, "4120.3631.00": { "libelle": "Participation subv. frais accompagnement personnes âgées (canton)", "montant": 207242.6 }, "5720.3611.00": { "libelle": "Part LASoc, aide matérielle, MIS (La Tuile)", "montant": null }, "5720.3611.01": { "libelle": "Part LASoc, services sociaux", "montant": 1533.65 }, "4210.3612.02": { "libelle": "Participation puériculture (hors périmètre RSSBF)", "montant": 4313.0 } }, "charges_communales_totales": 6858172.66, "charges_fonction_4_sante": 569126.55, "charges_fonction_5_prevoyance_sociale": 642787.25, "impots_communaux_ordinaires": 2911922.3, "impots_totaux": 3948390.6, "part_rssbf_dans_charges_pct": 7.62, "part_rssbf_dans_impots_ordinaires_pct": 17.95, "taux_imposition_pct": 68.9, "equivalent_points_impot": 12.4 } } }, "contexte_charges_liees_gletterens": { "definition": "Postes de nature MCH2 3612 — dédommagements versés à des communes et associations de communes. Ils mesurent la part du budget communal engagée dans des structures intercommunales, sur laquelle le Conseil communal de Gletterens n'a qu'un pouvoir de décision indirect.", "source": "search_index.json (comptes MCH2 de la Commune de Gletterens)", "annees": { "2022": { "total_participations_intercommunales": 1873240.97, "part_des_charges_communales_pct": 33.16, "dont_rssbf": 417886.1, "part_du_rssbf_dans_les_participations_pct": 22.3, "detail": [ { "poste": "2190.3612.00", "libelle": "Participation à l'AISDPG", "montant": 560876.67, "rssbf": false }, { "poste": "2130.3612.00", "libelle": "Participation au cycle d'orientation", "montant": 418430.4, "rssbf": false }, { "poste": "7201.3612.00", "libelle": "Participation aux frais de l'AIEE", "montant": 280004.35, "rssbf": false }, { "poste": "4210.3612.00", "libelle": "Soins à domicile et aide familiale régionaux", "montant": 130957.75, "rssbf": true }, { "poste": "5720.3612.00", "libelle": "Part Service social régional, aide matérielle et MIS", "montant": 129979.9, "rssbf": true }, { "poste": "4120.3612.00", "libelle": "Participation homes médicalisés régionaux", "montant": 92191.95, "rssbf": true }, { "poste": "5451.3612.00", "libelle": "Part. Ass. régionale petite enfance / les P'tits Pruneaux", "montant": 82210.15, "rssbf": false }, { "poste": "4210.3612.01", "libelle": "Participation aux indemnités forfaitaires régionales", "montant": 47475.9, "rssbf": true }, { "poste": "2120.3612.00", "libelle": "Contribution communale, Serv.logo., psycho., psychomotricité", "montant": 45280.25, "rssbf": false }, { "poste": "1500.3612.00", "libelle": "Participation ADIS Broye (anc. CSPI Agnens)", "montant": 37093.0, "rssbf": false }, { "poste": "8500.3612.00", "libelle": "Participation à l'Ass. régionale de la promotion économique", "montant": 26631.05, "rssbf": false }, { "poste": "4220.3612.00", "libelle": "Participation communales aux ambulances SMUR", "montant": 17280.6, "rssbf": true }, { "poste": "4210.3612.02", "libelle": "Participation puériculture", "montant": 3829.0, "rssbf": false }, { "poste": "1610.3612.00", "libelle": "Participation au stand intercommunal", "montant": 1000.0, "rssbf": false }, { "poste": "5790.3612.00", "libelle": "Frais Service social", "montant": null, "rssbf": false } ] }, "2023": { "total_participations_intercommunales": 1914597.61, "part_des_charges_communales_pct": 34.94, "dont_rssbf": 495163.6, "part_du_rssbf_dans_les_participations_pct": 25.9, "detail": [ { "poste": "2190.3612.00", "libelle": "Participation à l'AISDPG", "montant": 559304.32, "rssbf": false }, { "poste": "2130.3612.00", "libelle": "Participation au cycle d'orientation", "montant": 391570.0, "rssbf": false }, { "poste": "7201.3612.00", "libelle": "Participation aux frais de l'AIEE", "montant": 233557.54, "rssbf": false }, { "poste": "4210.3612.00", "libelle": "Soins à domicile et aide familiale régionaux", "montant": 164354.6, "rssbf": true }, { "poste": "5720.3612.00", "libelle": "Part Service social régional, aide matérielle et MIS", "montant": 153919.15, "rssbf": true }, { "poste": "5451.3612.00", "libelle": "Part. Ass. régionale petite enfance / les P'tits Pruneaux", "montant": 91874.2, "rssbf": false }, { "poste": "4210.3612.01", "libelle": "Participation aux indemnités forfaitaires régionales", "montant": 69402.85, "rssbf": true }, { "poste": "1500.3612.00", "libelle": "Participation ADIS Broye (anc. CSPI Agnens)", "montant": 65733.0, "rssbf": false }, { "poste": "4120.3612.00", "libelle": "Participation homes médicalisés régionaux", "montant": 46739.05, "rssbf": true }, { "poste": "2120.3612.00", "libelle": "Contribution communale, Serv.logo., psycho., psychomotricité", "montant": 45293.35, "rssbf": false }, { "poste": "5720.3612.01", "libelle": "Part au Service officiel des curatelles", "montant": 44852.55, "rssbf": true }, { "poste": "8500.3612.00", "libelle": "Part. à l'Ass. régionale de prom. économ. (Coreb/Ascobroye)", "montant": 26948.2, "rssbf": false }, { "poste": "4220.3612.00", "libelle": "Participation communales aux ambulances SMUR", "montant": 15895.4, "rssbf": true }, { "poste": "4210.3612.02", "libelle": "Participation puériculture", "montant": 4153.4, "rssbf": false }, { "poste": "1610.3612.00", "libelle": "Participation au stand intercommunal", "montant": 1000.0, "rssbf": false } ] }, "2024": { "total_participations_intercommunales": 2079510.7, "part_des_charges_communales_pct": 33.94, "dont_rssbf": 483297.35, "part_du_rssbf_dans_les_participations_pct": 23.2, "detail": [ { "poste": "2190.3612.00", "libelle": "Participation à l'AISDPG", "montant": 599023.6, "rssbf": false }, { "poste": "2130.3612.00", "libelle": "Participation au cycle d'orientation", "montant": 456949.4, "rssbf": false }, { "poste": "7201.3612.00", "libelle": "Participation aux frais de l'AIEE", "montant": 280000.0, "rssbf": false }, { "poste": "5720.3612.00", "libelle": "Part Service social régional, aide matérielle et MIS, SSDB", "montant": 170662.6, "rssbf": true }, { "poste": "4210.3612.00", "libelle": "Soins à domicile et aide familiale régionaux SASDB", "montant": 155206.15, "rssbf": true }, { "poste": "4120.3612.00", "libelle": "Participation homes médicalisés régionaux", "montant": 93817.0, "rssbf": true }, { "poste": "5451.3612.00", "libelle": "Part. Ass. régionale petite enfance / les P'tits Pruneaux", "montant": 87294.4, "rssbf": false }, { "poste": "1500.3612.00", "libelle": "Participation ADIS Broye (anc. CSPI Agnens)", "montant": 73211.6, "rssbf": false }, { "poste": "2120.3612.00", "libelle": "Contribution communale, Serv.logo., psycho., psychomotricité", "montant": 58792.1, "rssbf": false }, { "poste": "4210.3612.01", "libelle": "Participation aux indemnités forfaitaires régionales", "montant": 46700.75, "rssbf": true }, { "poste": "8500.3612.00", "libelle": "Part. à l'Ass. régionale de prom. économ. (Coreb/Ascobroye)", "montant": 22013.35, "rssbf": false }, { "poste": "4220.3612.00", "libelle": "Participation communales aux ambulances SMUR", "montant": 16910.85, "rssbf": true }, { "poste": "7201.3612.01", "libelle": "Participation à l'EBBV", "montant": 8948.5, "rssbf": false }, { "poste": "8400.3612.00", "libelle": "Participation l'Association touristique régionale", "montant": 6732.0, "rssbf": false }, { "poste": "4210.3612.02", "libelle": "Participation puériculture", "montant": 4248.4, "rssbf": false }, { "poste": "5720.3612.01", "libelle": "Part au Service officiel des curatelles", "montant": null, "rssbf": true }, { "poste": "1610.3612.00", "libelle": "Participation au stand intercommunal", "montant": -1000.0, "rssbf": false } ] }, "2025": { "total_participations_intercommunales": 2226914.9, "part_des_charges_communales_pct": 32.47, "dont_rssbf": 522653.2, "part_du_rssbf_dans_les_participations_pct": 23.5, "detail": [ { "poste": "2190.3612.00", "libelle": "Participation à l'AISDPG", "montant": 618001.05, "rssbf": false }, { "poste": "2130.3612.00", "libelle": "Participation au cycle d'orientation", "montant": 445063.9, "rssbf": false }, { "poste": "7201.3612.00", "libelle": "Participation aux frais de l'AIEE", "montant": 373016.45, "rssbf": false }, { "poste": "4210.3612.00", "libelle": "Soins à domicile et aide familiale régionaux SASDB", "montant": 155082.2, "rssbf": true }, { "poste": "5720.3612.00", "libelle": "Part Service social régional, aide matérielle et MIS, SSDB", "montant": 125672.05, "rssbf": true }, { "poste": "4120.3612.00", "libelle": "Participation homes médicalisés régionaux", "montant": 109393.6, "rssbf": true }, { "poste": "1500.3612.00", "libelle": "Participation ADIS Broye (anc. CSPI Agnens)", "montant": 88136.1, "rssbf": false }, { "poste": "5451.3612.00", "libelle": "Part. Ass. régionale petite enfance / les P'tits Pruneaux", "montant": 73277.05, "rssbf": false }, { "poste": "4210.3612.01", "libelle": "Participation aux indemnités forfaitaires régionales", "montant": 68277.8, "rssbf": true }, { "poste": "2120.3612.00", "libelle": "Contribution communale, Serv.logo., psycho., psychomotricité", "montant": 54034.2, "rssbf": false }, { "poste": "5720.3612.01", "libelle": "Part au Service officiel des curatelles", "montant": 47361.2, "rssbf": true }, { "poste": "8500.3612.00", "libelle": "Part. à l'Ass. régionale de prom. économ. (Coreb/Ascobroye)", "montant": 20197.95, "rssbf": false }, { "poste": "4220.3612.00", "libelle": "Participation communales aux ambulances SMUR", "montant": 16866.35, "rssbf": true }, { "poste": "7201.3612.01", "libelle": "Participation à l'EBBV", "montant": 13337.0, "rssbf": false }, { "poste": "8400.3612.00", "libelle": "Participation l'Association touristique régionale", "montant": 6885.0, "rssbf": false }, { "poste": "3410.3612.00", "libelle": "Dédommagement aux communes p/utilisation install. sportives", "montant": 6000.0, "rssbf": false }, { "poste": "4210.3612.02", "libelle": "Participation puériculture", "montant": 4313.0, "rssbf": false }, { "poste": "1610.3612.00", "libelle": "Participation au stand intercommunal", "montant": 2000.0, "rssbf": false } ] } } }, "series_publiables": { "financement_communal_district": { "label": "Financement encaissé des communes par le RSSBF (CHF)", "unite": "CHF", "annees": [ "2020", "2021", "2022", "2023", "2024", "2025" ], "valeurs": [ 11433640.05, 12934024.32, 13125149.95, 14609918.8, 14406189.6, 16205128.9 ], "source": "Tableaux des flux de trésorerie et comptes-courants des communes" }, "charge_par_habitant_district": { "label": "Charge RSSBF par habitant du district (CHF)", "unite": "CHF/hab", "annees": [ "2020", "2021", "2022", "2023", "2024", "2025" ], "valeurs": [ 348.08, 389.58, 387.16, 422.07, 409.72, 451.84 ] }, "population_district": { "label": "Population légale du district (base de répartition)", "annees": [ "2020", "2021", "2022", "2023", "2024", "2025" ], "valeurs": [ 32848, 33200, 33901, 34615, 35161, 35865 ] }, "population_gletterens": { "label": "Population légale de Gletterens (base de répartition)", "annees": [ "2020", "2021", "2022", "2023", "2024", "2025" ], "valeurs": [ 1071, 1097, 1094, 1093, 1118, 1135 ] }, "gletterens_facture_estimee": { "label": "Facture RSSBF estimée de Gletterens (CHF)", "unite": "CHF", "annees": [ "2020", "2021", "2022", "2023", "2024", "2025" ], "borne_basse": [ 372794, 427366, 423549, 461323, 458074, 512828 ], "borne_haute": [ 377573, 435773, 432211, 472616, 466890, 523474 ], "avertissement": "ESTIMATION. Les documents publics ne détaillent plus, depuis l'exercice 2022, le montant facturé à chaque commune. Fourchette = financement communal total x clé population pure (borne basse) et x clé mixte 55/45 (borne haute)." }, "gletterens_solde_de_decompte": { "label": "Solde de décompte de fin d'exercice facturé à Gletterens (CHF, négatif = à payer)", "unite": "CHF", "annees": [ "2020", "2021", "2022", "2023", "2024", "2025" ], "valeurs": [ -8771.0, -5996.0, -15670.0, 1726.0, -12824.0, -4851.0 ], "par_habitant": [ -8.0, -5.47, -14.32, 1.58, -11.47, -4.27 ], "cumul": -46386 }, "solde_association": { "label": "Excédent de charges de l'Association réparti entre les communes (CHF)", "unite": "CHF", "annees": [ "2020", "2021", "2022", "2023", "2024", "2025" ], "valeurs": [ -263096.0, -169434.0, -469580.0, 58962.0, -388890.0, -143517.0 ] }, "dette_financiere": { "label": "Dette financière totale du RSSBF (CHF)", "unite": "CHF", "annees": [ "2021", "2022", "2023", "2024", "2025" ], "valeurs": [ 24813638.81, 24632033.69, 23050548.25, 24710048.25, 25369548.25 ], "limite_statutaire_investissements": 90000000 }, "cle_gletterens": { "label": "Clé de répartition appliquée à Gletterens (%)", "unite": "%", "annees": [ "2020", "2021", "2022", "2023", "2024", "2025" ], "part_population": [ 3.2605, 3.3042, 3.227, 3.1576, 3.1797, 3.1646 ], "cle_mixte_55_45": [ 3.3023, 3.3692, 3.293, 3.2349, 3.2409, 3.2303 ], "surcout_pct": [ 1.28, 1.97, 2.04, 2.45, 1.92, 2.08 ] }, "charges_par_entite": { "label": "Total des charges d'exploitation par entité (CHF)", "unite": "CHF", "annees": [ "2022", "2023", "2024", "2025" ], "entites": { "RSSBF": [ 2981445.31, 3359711.08, 3715650.21, 4054538.12 ], "EMS_FDJB": [ 23947557.67, 24733027.63, 25760986.58, 25490578.97 ], "SASDB": [ 9252466.92, 9473726.99, 10120446.96, 10532800.51 ], "SSDB": [ 6933848.52, 6585483.64, 6965852.11, 7054238.09 ], "SOC": [ 1569728.24, 1609645.45, 1777638.76, 2005850.88 ], "IF": [ 1346199.02, 1440852.81, 1761804.58, 1888935.43 ], "AMB_SMUR": [ 500398.9, 500110.0, 524647.4, 531188.75 ] } } }, "comptes_consolides": { "source": "Rapports de gestion RSSBF, « Comptes de résultat par nature »", "note": "L'entité RSSBF (administration générale) refacture ses prestations aux autres entités : la somme des charges par entité est donc supérieure au total consolidé.", "annees": { "2022": { "total_charges": 43550199.27, "total_revenus": 43404107.96, "resultat": -469868.74 }, "2023": { "total_charges": 44415640.42, "total_revenus": 44909991.69, "resultat": -2454.82 }, "2024": { "total_charges": 46911376.39, "total_revenus": 47036740.98, "resultat": -388889.88 }, "2025": { "total_charges": 47503592.63, "total_revenus": 47631516.61, "resultat": -143517.09 } } } }