[en] This report, the result of a joint survey between the Court of Accounts and 9 Regional and Territorial Chambers of Accounts, observes that district heating networks make an effective contribution to the energy transition but that this resource remains underexploited. It analyses the way in which the public authorities, the State and the local authorities implement the national objective of developing district heating networks in the context of energy saving policies. This objective aims to achieve renewable heat production representing 3.4 million tons of oil equivalent in 2030. The Court makes eight recommendations to increase the energy and environmental performance of heating networks, to take better account of the users of this public service and finally to make the organisation and management of the heating networks more efficient