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France: communes
Every commune. Source: Observatoire des finances et de la gestion publique locales (OFGL) — Comptes des communes — budget principal (Licence Ouverte / Etalab 2.0). Choose one to see its accounts in the same format as South Africa's.
Fetching the official list from Observatoire des finances et de la gestion publique locales (OFGL)… Nothing is shown until the real list arrives.