The Local Finance Committee distributes the resources of the inter-municipal equalisation fund between the municipalities and their groupings.
This fund comprises two sections. The first section, made up of the resources defined in article R. 2573-44 and those mentioned in article 9 of law no. 2004-193 of 27 February 2004 supplementing the autonomous status of French Polynesia, is distributed according to the terms set out in articles R. 2573-45 à R. 2573-49. The second section, consisting of the territorial endowment for investment by the communes of French Polynesia referred to in Article L. 2573-54-1, shall be distributed in accordance with the procedures laid down in articles R. 2573-58-1 and R. 2573-58-2