{
 "meta": {
  "titre": "Les charges intercommunales — du canton de Fribourg à Gletterens",
  "resume": "Ce que les communes fribourgeoises versent aux associations et entités régionales, et ce que verse Gletterens, association par association.",
  "portee": "Ce jeu de données ne contient que des chiffres : sources officielles publiées par le canton et par la commune, et calculs arithmétiques appliqués à ces sources. Il ne comporte ni analyse, ni commentaire, ni appréciation.",
  "ce_qui_est_calcule_ici": [
   "Le montant par habitant : le canton publie la part en pourcentage des charges de transfert, pas le montant rapporté à la population. Il est obtenu ici en divisant la charge nette intercommunale par la population légale de la même année.",
   "Le rang de chaque commune, dérivé de ce montant par habitant.",
   "L'équivalent en points d'impôt : la charge divisée par la valeur d'un point d'impôt, elle-même égale au produit de l'impôt sur le revenu des personnes physiques de l'année fiscale divisé par le taux communal.",
   "Les agrégats cantonaux par catégorie de destinataire, somme des valeurs communales."
  ],
  "date_extraction": "2026-08-20",
  "sources": [
   {
    "nom": "Comptes communaux — canton de Fribourg",
    "url": "https://opendata.fr.ch/explore/dataset/18_04_comptes_communaux/",
    "usage": "charges de transfert nettes par catégorie de destinataire, 126 communes, 2023 et 2024"
   },
   {
    "nom": "Population dite légale — canton de Fribourg",
    "url": "https://opendata.fr.ch/explore/dataset/01_02_pop_legale/",
    "usage": "dénominateur du montant par habitant"
   },
   {
    "nom": "Comptes de la Commune de Gletterens 2022-2025",
    "url": "https://pour-gletterens.ch/fr/comptes",
    "usage": "postes MCH2 de nature 3612, charges totales, produit de l'impôt sur le revenu"
   }
  ]
 },
 "agregat_cantonal_par_destinataire": {
  "2023": {
   "canton": 345838961.92,
   "intercommunal": 332592654.82,
   "confederation": 89421989.93,
   "total": 767853606.67
  },
  "2024": {
   "intercommunal": 357878557.03,
   "confederation": 94791733.33,
   "canton": 364524992.47,
   "total": 817195282.83
  }
 },
 "classement_des_communes": {
  "2023": {
   "nb_communes": 117,
   "statistiques": {
    "part_moyenne_pct": 49.7,
    "part_mediane_pct": 49.87,
    "par_habitant_moyen": 1134.33,
    "par_habitant_median": 1121.09,
    "par_habitant_min": 0.0,
    "par_habitant_max": 2384.97
   },
   "communes": [
    {
     "commune": "Greng",
     "district": "Lac",
     "population": 167,
     "montant_intercommunal": 398289.23,
     "part_intercommunale_pct": 67.79,
     "par_habitant": 2384.97,
     "rang_par_habitant": 1,
     "rang_part": 2
    },
    {
     "commune": "Sévaz",
     "district": "Broye",
     "population": 314,
     "montant_intercommunal": 639465.18,
     "part_intercommunale_pct": 64.51,
     "par_habitant": 2036.51,
     "rang_par_habitant": 2,
     "rang_part": 3
    },
    {
     "commune": "Crésuz",
     "district": "Gruyère",
     "population": 474,
     "montant_intercommunal": 873871.98,
     "part_intercommunale_pct": 63.79,
     "par_habitant": 1843.61,
     "rang_par_habitant": 3,
     "rang_part": 4
    },
    {
     "commune": "Gletterens",
     "district": "Broye",
     "population": 1135,
     "montant_intercommunal": 1920474.96,
     "part_intercommunale_pct": 61.53,
     "par_habitant": 1692.05,
     "rang_par_habitant": 4,
     "rang_part": 5
    },
    {
     "commune": "Meyriez",
     "district": "Lac",
     "population": 564,
     "montant_intercommunal": 924305.18,
     "part_intercommunale_pct": 58.39,
     "par_habitant": 1638.84,
     "rang_par_habitant": 5,
     "rang_part": 6
    },
    {
     "commune": "Attalens",
     "district": "Veveyse",
     "population": 3678,
     "montant_intercommunal": 5790917.85,
     "part_intercommunale_pct": 53.07,
     "par_habitant": 1574.47,
     "rang_par_habitant": 6,
     "rang_part": 33
    },
    {
     "commune": "Muntelier",
     "district": "Lac",
     "population": 964,
     "montant_intercommunal": 1508328.0,
     "part_intercommunale_pct": 57.54,
     "par_habitant": 1564.66,
     "rang_par_habitant": 7,
     "rang_part": 10
    },
    {
     "commune": "Sorens",
     "district": "Gruyère",
     "population": 1096,
     "montant_intercommunal": 1705292.8,
     "part_intercommunale_pct": 58.14,
     "par_habitant": 1555.92,
     "rang_par_habitant": 8,
     "rang_part": 7
    },
    {
     "commune": "Vuisternens-devant-Romont",
     "district": "Glâne",
     "population": 2352,
     "montant_intercommunal": 3625226.39,
     "part_intercommunale_pct": 56.56,
     "par_habitant": 1541.34,
     "rang_par_habitant": 9,
     "rang_part": 12
    },
    {
     "commune": "Pont-la-Ville",
     "district": "Gruyère",
     "population": 613,
     "montant_intercommunal": 940575.44,
     "part_intercommunale_pct": 56.5,
     "par_habitant": 1534.38,
     "rang_par_habitant": 10,
     "rang_part": 13
    },
    {
     "commune": "Murten",
     "district": "Lac",
     "population": 9531,
     "montant_intercommunal": 14280587.45,
     "part_intercommunale_pct": 56.18,
     "par_habitant": 1498.33,
     "rang_par_habitant": 11,
     "rang_part": 14
    },
    {
     "commune": "Tentlingen",
     "district": "Singine",
     "population": 1358,
     "montant_intercommunal": 1967980.16,
     "part_intercommunale_pct": 57.26,
     "par_habitant": 1449.18,
     "rang_par_habitant": 12,
     "rang_part": 11
    },
    {
     "commune": "Delley-Portalban",
     "district": "Broye",
     "population": 1339,
     "montant_intercommunal": 1935020.85,
     "part_intercommunale_pct": 58.13,
     "par_habitant": 1445.12,
     "rang_par_habitant": 13,
     "rang_part": 9
    },
    {
     "commune": "Granges (Veveyse)",
     "district": "Veveyse",
     "population": 970,
     "montant_intercommunal": 1389583.1,
     "part_intercommunale_pct": 58.13,
     "par_habitant": 1432.56,
     "rang_par_habitant": 14,
     "rang_part": 8
    },
    {
     "commune": "Billens-Hennens",
     "district": "Glâne",
     "population": 882,
     "montant_intercommunal": 1258455.5,
     "part_intercommunale_pct": 55.0,
     "par_habitant": 1426.82,
     "rang_par_habitant": 15,
     "rang_part": 17
    },
    {
     "commune": "Pierrafortscha",
     "district": "Sarine",
     "population": 150,
     "montant_intercommunal": 209333.3,
     "part_intercommunale_pct": 52.95,
     "par_habitant": 1395.56,
     "rang_par_habitant": 16,
     "rang_part": 35
    },
    {
     "commune": "Marly",
     "district": "Sarine",
     "population": 9069,
     "montant_intercommunal": 12532856.32,
     "part_intercommunale_pct": 56.17,
     "par_habitant": 1381.94,
     "rang_par_habitant": 17,
     "rang_part": 15
    },
    {
     "commune": "Romont (FR)",
     "district": "Glâne",
     "population": 5891,
     "montant_intercommunal": 8124627.85,
     "part_intercommunale_pct": 49.51,
     "par_habitant": 1379.16,
     "rang_par_habitant": 18,
     "rang_part": 61
    },
    {
     "commune": "Courgevaux",
     "district": "Lac",
     "population": 1462,
     "montant_intercommunal": 2005086.86,
     "part_intercommunale_pct": 46.88,
     "par_habitant": 1371.47,
     "rang_par_habitant": 19,
     "rang_part": 89
    },
    {
     "commune": "Cressier (FR)",
     "district": "Lac",
     "population": 1094,
     "montant_intercommunal": 1488485.65,
     "part_intercommunale_pct": 53.77,
     "par_habitant": 1360.59,
     "rang_par_habitant": 20,
     "rang_part": 27
    },
    {
     "commune": "Granges-Paccot",
     "district": "Sarine",
     "population": 3936,
     "montant_intercommunal": 5322859.26,
     "part_intercommunale_pct": 53.83,
     "par_habitant": 1352.35,
     "rang_par_habitant": 21,
     "rang_part": 24
    },
    {
     "commune": "Fräschels",
     "district": "Lac",
     "population": 440,
     "montant_intercommunal": 591901.55,
     "part_intercommunale_pct": 53.21,
     "par_habitant": 1345.23,
     "rang_par_habitant": 22,
     "rang_part": 31
    },
    {
     "commune": "Marsens",
     "district": "Gruyère",
     "population": 2115,
     "montant_intercommunal": 2811279.12,
     "part_intercommunale_pct": 53.89,
     "par_habitant": 1329.21,
     "rang_par_habitant": 23,
     "rang_part": 22
    },
    {
     "commune": "Botterens",
     "district": "Gruyère",
     "population": 741,
     "montant_intercommunal": 980589.27,
     "part_intercommunale_pct": 54.1,
     "par_habitant": 1323.33,
     "rang_par_habitant": 24,
     "rang_part": 19
    },
    {
     "commune": "Echarlens",
     "district": "Gruyère",
     "population": 841,
     "montant_intercommunal": 1108779.96,
     "part_intercommunale_pct": 54.01,
     "par_habitant": 1318.41,
     "rang_par_habitant": 25,
     "rang_part": 21
    },
    {
     "commune": "Châtonnaye",
     "district": "Glâne",
     "population": 865,
     "montant_intercommunal": 1138809.42,
     "part_intercommunale_pct": 53.82,
     "par_habitant": 1316.54,
     "rang_par_habitant": 26,
     "rang_part": 25
    },
    {
     "commune": "Grandvillard",
     "district": "Gruyère",
     "population": 858,
     "montant_intercommunal": 1110964.58,
     "part_intercommunale_pct": 52.62,
     "par_habitant": 1294.83,
     "rang_par_habitant": 27,
     "rang_part": 39
    },
    {
     "commune": "Grangettes",
     "district": "Glâne",
     "population": 212,
     "montant_intercommunal": 271658.45,
     "part_intercommunale_pct": 52.03,
     "par_habitant": 1281.41,
     "rang_par_habitant": 28,
     "rang_part": 41
    },
    {
     "commune": "Saint-Martin (FR)",
     "district": "Veveyse",
     "population": 1011,
     "montant_intercommunal": 1290401.35,
     "part_intercommunale_pct": 55.59,
     "par_habitant": 1276.36,
     "rang_par_habitant": 29,
     "rang_part": 16
    },
    {
     "commune": "Châtel-sur-Montsalvens",
     "district": "Gruyère",
     "population": 359,
     "montant_intercommunal": 449915.55,
     "part_intercommunale_pct": 53.18,
     "par_habitant": 1253.25,
     "rang_par_habitant": 30,
     "rang_part": 32
    },
    {
     "commune": "Ried bei Kerzers",
     "district": "Lac",
     "population": 1223,
     "montant_intercommunal": 1528989.08,
     "part_intercommunale_pct": 51.62,
     "par_habitant": 1250.2,
     "rang_par_habitant": 31,
     "rang_part": 45
    },
    {
     "commune": "Villaz",
     "district": "Glâne",
     "population": 2347,
     "montant_intercommunal": 2924590.44,
     "part_intercommunale_pct": 51.78,
     "par_habitant": 1246.1,
     "rang_par_habitant": 32,
     "rang_part": 43
    },
    {
     "commune": "Val-de-Charmey",
     "district": "Gruyère",
     "population": 2665,
     "montant_intercommunal": 3319403.85,
     "part_intercommunale_pct": 53.34,
     "par_habitant": 1245.55,
     "rang_par_habitant": 33,
     "rang_part": 29
    },
    {
     "commune": "Châtillon (FR)",
     "district": "Broye",
     "population": 527,
     "montant_intercommunal": 655502.54,
     "part_intercommunale_pct": 53.8,
     "par_habitant": 1243.84,
     "rang_par_habitant": 34,
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    },
    {
     "commune": "Remaufens",
     "district": "Veveyse",
     "population": 1285,
     "montant_intercommunal": 1594753.14,
     "part_intercommunale_pct": 48.34,
     "par_habitant": 1241.05,
     "rang_par_habitant": 35,
     "rang_part": 79
    },
    {
     "commune": "Corminboeuf",
     "district": "Sarine",
     "population": 2928,
     "montant_intercommunal": 3618355.94,
     "part_intercommunale_pct": 51.15,
     "par_habitant": 1235.78,
     "rang_par_habitant": 36,
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    },
    {
     "commune": "Mézières (FR)",
     "district": "Glâne",
     "population": 1147,
     "montant_intercommunal": 1405583.85,
     "part_intercommunale_pct": 52.65,
     "par_habitant": 1225.44,
     "rang_par_habitant": 37,
     "rang_part": 38
    },
    {
     "commune": "Haut-Intyamon",
     "district": "Gruyère",
     "population": 1691,
     "montant_intercommunal": 2047424.1,
     "part_intercommunale_pct": 52.69,
     "par_habitant": 1210.78,
     "rang_par_habitant": 38,
     "rang_part": 37
    },
    {
     "commune": "Massonnens",
     "district": "Glâne",
     "population": 606,
     "montant_intercommunal": 733424.21,
     "part_intercommunale_pct": 52.78,
     "par_habitant": 1210.27,
     "rang_par_habitant": 39,
     "rang_part": 36
    },
    {
     "commune": "Le Châtelard",
     "district": "Glâne",
     "population": 352,
     "montant_intercommunal": 425537.81,
     "part_intercommunale_pct": 52.58,
     "par_habitant": 1208.91,
     "rang_par_habitant": 40,
     "rang_part": 40
    },
    {
     "commune": "Prez",
     "district": "Sarine",
     "population": 2472,
     "montant_intercommunal": 2974010.37,
     "part_intercommunale_pct": 54.16,
     "par_habitant": 1203.08,
     "rang_par_habitant": 41,
     "rang_part": 18
    },
    {
     "commune": "Morlon",
     "district": "Gruyère",
     "population": 713,
     "montant_intercommunal": 854065.69,
     "part_intercommunale_pct": 54.07,
     "par_habitant": 1197.85,
     "rang_par_habitant": 42,
     "rang_part": 20
    },
    {
     "commune": "Kleinbösingen",
     "district": "Lac",
     "population": 705,
     "montant_intercommunal": 842126.81,
     "part_intercommunale_pct": 51.4,
     "par_habitant": 1194.51,
     "rang_par_habitant": 43,
     "rang_part": 46
    },
    {
     "commune": "Avry",
     "district": "Sarine",
     "population": 1926,
     "montant_intercommunal": 2286269.92,
     "part_intercommunale_pct": 50.69,
     "par_habitant": 1187.06,
     "rang_par_habitant": 44,
     "rang_part": 52
    },
    {
     "commune": "Chénens",
     "district": "Sarine",
     "population": 847,
     "montant_intercommunal": 1001339.07,
     "part_intercommunale_pct": 51.33,
     "par_habitant": 1182.22,
     "rang_par_habitant": 45,
     "rang_part": 48
    },
    {
     "commune": "Le Mouret",
     "district": "Sarine",
     "population": 3323,
     "montant_intercommunal": 3928420.97,
     "part_intercommunale_pct": 53.06,
     "par_habitant": 1182.19,
     "rang_par_habitant": 46,
     "rang_part": 34
    },
    {
     "commune": "Villarsel-sur-Marly",
     "district": "Sarine",
     "population": 74,
     "montant_intercommunal": 87335.8,
     "part_intercommunale_pct": 51.74,
     "par_habitant": 1180.21,
     "rang_par_habitant": 47,
     "rang_part": 44
    },
    {
     "commune": "Bulle",
     "district": "Gruyère",
     "population": 26749,
     "montant_intercommunal": 31548031.2,
     "part_intercommunale_pct": 51.29,
     "par_habitant": 1179.41,
     "rang_par_habitant": 48,
     "rang_part": 49
    },
    {
     "commune": "Ferpicloz",
     "district": "Sarine",
     "population": 251,
     "montant_intercommunal": 291508.88,
     "part_intercommunale_pct": 49.0,
     "par_habitant": 1161.39,
     "rang_par_habitant": 49,
     "rang_part": 70
    },
    {
     "commune": "Villars-sur-Glâne",
     "district": "Sarine",
     "population": 12444,
     "montant_intercommunal": 14451818.87,
     "part_intercommunale_pct": 50.22,
     "par_habitant": 1161.35,
     "rang_par_habitant": 50,
     "rang_part": 57
    },
    {
     "commune": "Bas-Intyamon",
     "district": "Gruyère",
     "population": 1697,
     "montant_intercommunal": 1964898.05,
     "part_intercommunale_pct": 53.21,
     "par_habitant": 1157.87,
     "rang_par_habitant": 51,
     "rang_part": 30
    },
    {
     "commune": "Torny",
     "district": "Glâne",
     "population": 1082,
     "montant_intercommunal": 1251039.64,
     "part_intercommunale_pct": 50.35,
     "par_habitant": 1156.23,
     "rang_par_habitant": 52,
     "rang_part": 56
    },
    {
     "commune": "Hauteville",
     "district": "Gruyère",
     "population": 730,
     "montant_intercommunal": 835288.45,
     "part_intercommunale_pct": 49.91,
     "par_habitant": 1144.23,
     "rang_par_habitant": 53,
     "rang_part": 58
    },
    {
     "commune": "Ursy",
     "district": "Glâne",
     "population": 4025,
     "montant_intercommunal": 4592273.75,
     "part_intercommunale_pct": 53.35,
     "par_habitant": 1140.94,
     "rang_par_habitant": 54,
     "rang_part": 28
    },
    {
     "commune": "Matran",
     "district": "Sarine",
     "population": 1735,
     "montant_intercommunal": 1974486.26,
     "part_intercommunale_pct": 50.51,
     "par_habitant": 1138.03,
     "rang_par_habitant": 55,
     "rang_part": 55
    },
    {
     "commune": "Châtel-Saint-Denis",
     "district": "Veveyse",
     "population": 8512,
     "montant_intercommunal": 9657647.25,
     "part_intercommunale_pct": 51.8,
     "par_habitant": 1134.59,
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    },
    {
     "commune": "Plaffeien",
     "district": "Singine",
     "population": 3668,
     "montant_intercommunal": 4158243.79,
     "part_intercommunale_pct": 49.18,
     "par_habitant": 1133.65,
     "rang_par_habitant": 57,
     "rang_part": 65
    },
    {
     "commune": "Plasselb",
     "district": "Singine",
     "population": 1059,
     "montant_intercommunal": 1195856.24,
     "part_intercommunale_pct": 51.1,
     "par_habitant": 1129.23,
     "rang_par_habitant": 58,
     "rang_part": 51
    },
    {
     "commune": "Vaulruz",
     "district": "Gruyère",
     "population": 1128,
     "montant_intercommunal": 1264584.31,
     "part_intercommunale_pct": 49.13,
     "par_habitant": 1121.09,
     "rang_par_habitant": 59,
     "rang_part": 67
    },
    {
     "commune": "Bois-d'Amont",
     "district": "Sarine",
     "population": 2381,
     "montant_intercommunal": 2663658.08,
     "part_intercommunale_pct": 48.42,
     "par_habitant": 1118.71,
     "rang_par_habitant": 60,
     "rang_part": 78
    },
    {
     "commune": "Corbières",
     "district": "Gruyère",
     "population": 1042,
     "montant_intercommunal": 1162296.92,
     "part_intercommunale_pct": 50.68,
     "par_habitant": 1115.45,
     "rang_par_habitant": 61,
     "rang_part": 53
    },
    {
     "commune": "Broc",
     "district": "Gruyère",
     "population": 2801,
     "montant_intercommunal": 3120400.73,
     "part_intercommunale_pct": 50.6,
     "par_habitant": 1114.03,
     "rang_par_habitant": 62,
     "rang_part": 54
    },
    {
     "commune": "Sâles",
     "district": "Gruyère",
     "population": 1452,
     "montant_intercommunal": 1611963.15,
     "part_intercommunale_pct": 49.18,
     "par_habitant": 1110.17,
     "rang_par_habitant": 63,
     "rang_part": 64
    },
    {
     "commune": "Gruyères",
     "district": "Gruyère",
     "population": 2301,
     "montant_intercommunal": 2540027.11,
     "part_intercommunale_pct": 49.27,
     "par_habitant": 1103.88,
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   "note_couverture": "Communes exclues du classement par habitant faute de population publiée sous leur identité pré-fusion (fusions du 01.01.2025). Leur part en pourcentage reste disponible dans la source cantonale."
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    {
     "commune": "Belmont-Broye",
     "district": "Broye",
     "population": 6148,
     "montant_intercommunal": 6344496.73,
     "part_intercommunale_pct": 47.9,
     "par_habitant": 1031.96,
     "rang_par_habitant": 90,
     "rang_part": 84
    },
    {
     "commune": "Rue",
     "district": "Glâne",
     "population": 2638,
     "montant_intercommunal": 2718181.24,
     "part_intercommunale_pct": 53.9,
     "par_habitant": 1030.39,
     "rang_par_habitant": 91,
     "rang_part": 28
    },
    {
     "commune": "Hauterive (FR)",
     "district": "Sarine",
     "population": 2694,
     "montant_intercommunal": 2775018.28,
     "part_intercommunale_pct": 46.3,
     "par_habitant": 1030.07,
     "rang_par_habitant": 92,
     "rang_part": 93
    },
    {
     "commune": "La Verrerie",
     "district": "Veveyse",
     "population": 1350,
     "montant_intercommunal": 1382919.12,
     "part_intercommunale_pct": 46.14,
     "par_habitant": 1024.38,
     "rang_par_habitant": 93,
     "rang_part": 95
    },
    {
     "commune": "St. Silvester",
     "district": "Singine",
     "population": 1064,
     "montant_intercommunal": 1056650.88,
     "part_intercommunale_pct": 47.83,
     "par_habitant": 993.09,
     "rang_par_habitant": 94,
     "rang_part": 87
    },
    {
     "commune": "Pont-en-Ogoz",
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     "population": 2038,
     "montant_intercommunal": 2016353.66,
     "part_intercommunale_pct": 46.22,
     "par_habitant": 989.38,
     "rang_par_habitant": 95,
     "rang_part": 94
    },
    {
     "commune": "Wünnewil-Flamatt",
     "district": "Singine",
     "population": 5814,
     "montant_intercommunal": 5671419.8,
     "part_intercommunale_pct": 44.79,
     "par_habitant": 975.48,
     "rang_par_habitant": 96,
     "rang_part": 98
    },
    {
     "commune": "Misery-Courtion",
     "district": "Lac",
     "population": 2404,
     "montant_intercommunal": 2343573.17,
     "part_intercommunale_pct": 50.65,
     "par_habitant": 974.86,
     "rang_par_habitant": 97,
     "rang_part": 57
    },
    {
     "commune": "Neyruz (FR)",
     "district": "Sarine",
     "population": 2869,
     "montant_intercommunal": 2777206.29,
     "part_intercommunale_pct": 45.15,
     "par_habitant": 968.0,
     "rang_par_habitant": 98,
     "rang_part": 97
    },
    {
     "commune": "Cugy (FR)",
     "district": "Broye",
     "population": 2030,
     "montant_intercommunal": 1960329.43,
     "part_intercommunale_pct": 43.7,
     "par_habitant": 965.68,
     "rang_par_habitant": 99,
     "rang_part": 103
    },
    {
     "commune": "Saint-Aubin (FR)",
     "district": "Broye",
     "population": 2030,
     "montant_intercommunal": 1900287.93,
     "part_intercommunale_pct": 43.71,
     "par_habitant": 936.1,
     "rang_par_habitant": 100,
     "rang_part": 102
    },
    {
     "commune": "Rechthalten",
     "district": "Singine",
     "population": 1165,
     "montant_intercommunal": 1077017.18,
     "part_intercommunale_pct": 44.62,
     "par_habitant": 924.48,
     "rang_par_habitant": 101,
     "rang_part": 100
    },
    {
     "commune": "Mont-Vully",
     "district": "Lac",
     "population": 4561,
     "montant_intercommunal": 4110530.06,
     "part_intercommunale_pct": 43.78,
     "par_habitant": 901.23,
     "rang_par_habitant": 102,
     "rang_part": 101
    },
    {
     "commune": "Heitenried",
     "district": "Singine",
     "population": 1404,
     "montant_intercommunal": 1257241.72,
     "part_intercommunale_pct": 42.89,
     "par_habitant": 895.47,
     "rang_par_habitant": 103,
     "rang_part": 106
    },
    {
     "commune": "La Brillaz",
     "district": "Sarine",
     "population": 2208,
     "montant_intercommunal": 1944880.2,
     "part_intercommunale_pct": 43.06,
     "par_habitant": 880.83,
     "rang_par_habitant": 104,
     "rang_part": 104
    },
    {
     "commune": "Montagny (FR)",
     "district": "Broye",
     "population": 3037,
     "montant_intercommunal": 2616587.7,
     "part_intercommunale_pct": 43.05,
     "par_habitant": 861.57,
     "rang_par_habitant": 105,
     "rang_part": 105
    },
    {
     "commune": "St. Ursen",
     "district": "Singine",
     "population": 1419,
     "montant_intercommunal": 1196590.35,
     "part_intercommunale_pct": 41.18,
     "par_habitant": 843.26,
     "rang_par_habitant": 106,
     "rang_part": 110
    },
    {
     "commune": "Jaun",
     "district": "Gruyère",
     "population": 657,
     "montant_intercommunal": 548671.65,
     "part_intercommunale_pct": 42.25,
     "par_habitant": 835.12,
     "rang_par_habitant": 107,
     "rang_part": 107
    },
    {
     "commune": "Tafers",
     "district": "Singine",
     "population": 8026,
     "montant_intercommunal": 6599961.65,
     "part_intercommunale_pct": 40.85,
     "par_habitant": 822.32,
     "rang_par_habitant": 108,
     "rang_part": 111
    },
    {
     "commune": "Courtepin",
     "district": "Lac",
     "population": 5772,
     "montant_intercommunal": 4739670.9,
     "part_intercommunale_pct": 39.53,
     "par_habitant": 821.15,
     "rang_par_habitant": 109,
     "rang_part": 112
    },
    {
     "commune": "Prévondavaux",
     "district": "Broye",
     "population": 113,
     "montant_intercommunal": 90217.91,
     "part_intercommunale_pct": 45.29,
     "par_habitant": 798.39,
     "rang_par_habitant": 110,
     "rang_part": 96
    },
    {
     "commune": "Gibloux",
     "district": "Sarine",
     "population": 8393,
     "montant_intercommunal": 6693189.81,
     "part_intercommunale_pct": 41.55,
     "par_habitant": 797.47,
     "rang_par_habitant": 111,
     "rang_part": 108
    },
    {
     "commune": "Ueberstorf",
     "district": "Singine",
     "population": 2433,
     "montant_intercommunal": 1790205.24,
     "part_intercommunale_pct": 38.86,
     "par_habitant": 735.8,
     "rang_par_habitant": 112,
     "rang_part": 113
    },
    {
     "commune": "Kerzers",
     "district": "Lac",
     "population": 5466,
     "montant_intercommunal": 3723858.78,
     "part_intercommunale_pct": 31.51,
     "par_habitant": 681.28,
     "rang_par_habitant": 113,
     "rang_part": 114
    },
    {
     "commune": "Gurmels",
     "district": "Lac",
     "population": 5100,
     "montant_intercommunal": 2614978.43,
     "part_intercommunale_pct": 27.96,
     "par_habitant": 512.74,
     "rang_par_habitant": 114,
     "rang_part": 115
    },
    {
     "commune": "Treyvaux",
     "district": "Sarine",
     "population": 1642,
     "montant_intercommunal": 794149.65,
     "part_intercommunale_pct": 24.35,
     "par_habitant": 483.65,
     "rang_par_habitant": 115,
     "rang_part": 116
    },
    {
     "commune": "La Roche",
     "district": "Gruyère",
     "population": 1959,
     "montant_intercommunal": 387720.85,
     "part_intercommunale_pct": 97.78,
     "par_habitant": 197.92,
     "rang_par_habitant": 116,
     "rang_part": 1
    },
    {
     "commune": "Fribourg",
     "district": "Sarine",
     "population": 38896,
     "montant_intercommunal": 0.0,
     "part_intercommunale_pct": 0.0,
     "par_habitant": 0.0,
     "rang_par_habitant": 117,
     "rang_part": 117
    }
   ],
   "communes_sans_population": [
    "Auboranges",
    "Chapelle (Glâne)",
    "Ecublens (FR)",
    "Fétigny",
    "Grolley",
    "Montet (Glâne)",
    "Ménières",
    "Ponthaux",
    "Ulmiz"
   ],
   "note_couverture": "Communes exclues du classement par habitant faute de population publiée sous leur identité pré-fusion (fusions du 01.01.2025). Leur part en pourcentage reste disponible dans la source cantonale."
  }
 },
 "portefeuille_gletterens": {
  "note_perimetre": "Nature MCH2 3612 — dédommagements aux communes et associations de communes. C'est le périmètre que le canton agrège, côté charges, sous « charges de transfert nettes régionales et intercommunales ».",
  "population": {
   "2022": 1161,
   "2023": 1161,
   "2024": 1161,
   "2025": 1161
  },
  "taux_imposition_pct": {
   "2022": 58.9,
   "2023": 58.9,
   "2024": 68.9,
   "2025": 68.9
  },
  "totaux": {
   "2022": {
    "total_verse": 1873240.97,
    "par_habitant": 1613.47,
    "charges_communales_totales": 5648872.99,
    "part_des_charges_communales_pct": 33.16,
    "impot_revenu_pp_annee_fiscale": 1604260.1,
    "valeur_du_point_impot": 27237.01,
    "equivalent_points_impot": 68.78
   },
   "2023": {
    "total_verse": 1914597.61,
    "par_habitant": 1649.09,
    "charges_communales_totales": 5479239.81,
    "part_des_charges_communales_pct": 34.94,
    "impot_revenu_pp_annee_fiscale": 1593301.3,
    "valeur_du_point_impot": 27050.96,
    "equivalent_points_impot": 70.78
   },
   "2024": {
    "total_verse": 2079510.7,
    "par_habitant": 1791.14,
    "charges_communales_totales": 6127561.93,
    "part_des_charges_communales_pct": 33.94,
    "impot_revenu_pp_annee_fiscale": 2126095.6,
    "valeur_du_point_impot": 30857.7,
    "equivalent_points_impot": 67.39
   },
   "2025": {
    "total_verse": 2226914.9,
    "par_habitant": 1918.1,
    "charges_communales_totales": 6858172.66,
    "part_des_charges_communales_pct": 32.47,
    "impot_revenu_pp_annee_fiscale": 2317487.5,
    "valeur_du_point_impot": 33635.52,
    "equivalent_points_impot": 66.21
   }
  },
  "lignes": [
   {
    "code": "2190.3612.00",
    "libelle_comptable": "Participation à l'AISDPG",
    "serie": {
     "2022": 560876.67,
     "2023": 559304.32,
     "2024": 599023.6,
     "2025": 618001.05
    },
    "association": "AISDPG",
    "domaine": "Formation",
    "description": "Association intercommunale scolaire Delley-Portalban/Gletterens"
   },
   {
    "code": "2130.3612.00",
    "libelle_comptable": "Participation au cycle d'orientation",
    "serie": {
     "2022": 418430.4,
     "2023": 391570.0,
     "2024": 456949.4,
     "2025": 445063.9
    },
    "association": "Cycle d'orientation",
    "domaine": "Formation",
    "description": "Cercle scolaire du cycle d'orientation de la Broye"
   },
   {
    "code": "7201.3612.00",
    "libelle_comptable": "Participation aux frais de l'AIEE",
    "serie": {
     "2022": 280004.35,
     "2023": 233557.54,
     "2024": 280000.0,
     "2025": 373016.45
    },
    "association": "AIEE",
    "domaine": "Environnement",
    "description": "Épuration des eaux — association actuelle"
   },
   {
    "code": "4210.3612.00",
    "libelle_comptable": "Soins à domicile et aide familiale régionaux",
    "serie": {
     "2022": 130957.75,
     "2023": 164354.6,
     "2024": 155206.15,
     "2025": 155082.2
    },
    "association": "RSSBF — SASDB",
    "domaine": "Santé",
    "description": "Soins à domicile et aide familiale"
   },
   {
    "code": "5720.3612.00",
    "libelle_comptable": "Part Service social régional, aide matérielle et MIS",
    "serie": {
     "2022": 129979.9,
     "2023": 153919.15,
     "2024": 170662.6,
     "2025": 125672.05
    },
    "association": "RSSBF — SSDB",
    "domaine": "Prévoyance",
    "description": "Service social régional, aide matérielle et MIS"
   },
   {
    "code": "4120.3612.00",
    "libelle_comptable": "Participation homes médicalisés régionaux",
    "serie": {
     "2022": 92191.95,
     "2023": 46739.05,
     "2024": 93817.0,
     "2025": 109393.6
    },
    "association": "RSSBF — EMS",
    "domaine": "Santé",
    "description": "Homes médicalisés régionaux"
   },
   {
    "code": "1500.3612.00",
    "libelle_comptable": "Participation ADIS Broye (anc. CSPI Agnens)",
    "serie": {
     "2022": 37093.0,
     "2023": 65733.0,
     "2024": 73211.6,
     "2025": 88136.1
    },
    "association": "ADIS Broye",
    "domaine": "Sécurité",
    "description": "Association de défense incendie et secours"
   },
   {
    "code": "5451.3612.00",
    "libelle_comptable": "Part. Ass. régionale petite enfance / les P'tits Pruneaux",
    "serie": {
     "2022": 82210.15,
     "2023": 91874.2,
     "2024": 87294.4,
     "2025": 73277.05
    },
    "association": "Petite enfance",
    "domaine": "Prévoyance",
    "description": "Association régionale petite enfance"
   },
   {
    "code": "4210.3612.01",
    "libelle_comptable": "Participation aux indemnités forfaitaires régionales",
    "serie": {
     "2022": 47475.9,
     "2023": 69402.85,
     "2024": 46700.75,
     "2025": 68277.8
    },
    "association": "RSSBF — indemnités",
    "domaine": "Santé",
    "description": "Indemnités forfaitaires régionales"
   },
   {
    "code": "2120.3612.00",
    "libelle_comptable": "Contribution communale, Serv.logo., psycho., psychomotricité",
    "serie": {
     "2022": 45280.25,
     "2023": 45293.35,
     "2024": 58792.1,
     "2025": 54034.2
    },
    "association": "Services auxiliaires",
    "domaine": "Formation",
    "description": "Logopédie, psychologie et psychomotricité"
   },
   {
    "code": "5720.3612.01",
    "libelle_comptable": "Part au Service officiel des curatelles",
    "serie": {
     "2023": 44852.55,
     "2025": 47361.2
    },
    "association": "RSSBF — curatelles",
    "domaine": "Prévoyance",
    "description": "Service officiel des curatelles"
   },
   {
    "code": "8500.3612.00",
    "libelle_comptable": "Participation à l'Ass. régionale de la promotion économique",
    "serie": {
     "2022": 26631.05,
     "2023": 26948.2,
     "2024": 22013.35,
     "2025": 20197.95
    },
    "association": "COREB",
    "domaine": "Économie",
    "description": "Promotion économique régionale"
   },
   {
    "code": "4220.3612.00",
    "libelle_comptable": "Participation communales aux ambulances SMUR",
    "serie": {
     "2022": 17280.6,
     "2023": 15895.4,
     "2024": 16910.85,
     "2025": 16866.35
    },
    "association": "RSSBF — ambulances",
    "domaine": "Santé",
    "description": "Ambulances et SMUR"
   },
   {
    "code": "7201.3612.01",
    "libelle_comptable": "Participation à l'EBBV",
    "serie": {
     "2024": 8948.5,
     "2025": 13337.0
    },
    "association": "EBBV",
    "domaine": "Environnement",
    "description": "Épuration Basse-Broye Vully — STEP régionale"
   },
   {
    "code": "8400.3612.00",
    "libelle_comptable": "Participation l'Association touristique régionale",
    "serie": {
     "2024": 6732.0,
     "2025": 6885.0
    },
    "association": "Tourisme",
    "domaine": "Économie",
    "description": "Association touristique régionale"
   },
   {
    "code": "3410.3612.00",
    "libelle_comptable": "Dédommagement aux communes p/utilisation install. sportives",
    "serie": {
     "2025": 6000.0
    },
    "association": "Dédommagement aux communes p/utilisation",
    "domaine": "Autre",
    "description": "Dédommagement aux communes p/utilisation install. sportives"
   },
   {
    "code": "4210.3612.02",
    "libelle_comptable": "Participation puériculture",
    "serie": {
     "2022": 3829.0,
     "2023": 4153.4,
     "2024": 4248.4,
     "2025": 4313.0
    },
    "association": "Puériculture",
    "domaine": "Santé",
    "description": "Participation puériculture"
   },
   {
    "code": "1610.3612.00",
    "libelle_comptable": "Participation au stand intercommunal",
    "serie": {
     "2022": 1000.0,
     "2023": 1000.0,
     "2024": -1000.0,
     "2025": 2000.0
    },
    "association": "Stand de tir",
    "domaine": "Sécurité",
    "description": "Stand de tir intercommunal"
   }
  ],
  "par_domaine": {
   "2022": {
    "Sécurité": 38093.0,
    "Formation": 1024587.32,
    "Santé": 291735.2,
    "Prévoyance": 212190.05,
    "Environnement": 280004.35,
    "Économie": 26631.05,
    "Autre": 0
   },
   "2023": {
    "Sécurité": 66733.0,
    "Formation": 996167.67,
    "Santé": 300545.3,
    "Prévoyance": 290645.9,
    "Environnement": 233557.54,
    "Économie": 26948.2,
    "Autre": 0
   },
   "2024": {
    "Sécurité": 72211.6,
    "Formation": 1114765.1,
    "Santé": 316883.15,
    "Prévoyance": 257957.0,
    "Environnement": 288948.5,
    "Économie": 28745.35,
    "Autre": 0
   },
   "2025": {
    "Sécurité": 90136.1,
    "Formation": 1117099.15,
    "Santé": 353932.95,
    "Prévoyance": 246310.3,
    "Environnement": 386353.45,
    "Économie": 27082.95,
    "Autre": 6000.0
   }
  }
 }
}