Delpech, Claire <br/><br/>
Personnel costs in cooperation structures among municipalities: The start of an integration process 

 -  2018.<br/>							 
<br/><br/> 21 
<br/><br/> This article proposes to evaluate different municipal policies, how they group themselves (intercommunality) around the issues of personnel costs management and funding. To this end it sets a new reading grid which brings together municipal budgets with regards to their association as distinct tax systems, net of cross financial flows. It aims to give a reliable account of financial dimension of intercommunality and of the related shared exercise of competences. This work explores the potentiality of a substitution of the existing cooperation structures. It casts a light on the effects of the increasing development of intermunicipality; the dedicated structures becoming major public employers, even if municipalities are still of significant importance in this field because there are still numerous and retain a large breadth of competencies. This work is based on a quantitative approach and proposes, as a conclusion, a primary picture of the integration of intercommunal territories with regards to the mobilization and distribution of human resources based on a categorization of different types.