PRESS RELEASE
24 May 2022
FINANCE AND PUBLIC ACCOUNTS
The Court issues a qualified opinion on the 2021 financial statements of the five branches
of the general social security system - including, for the first time, the newly-created 5
th
autonomy branch - and declines to certify the 2021 financial statements of the
contributions collection (URSSAF network) activity and the social welfare board for self-
employed workers (CPSTI). After having reduced them in 2020, the accounting treatment
of social security contributions from self-employed workers increased the 2021 receipts of
social security organisation
s by €6.7 billion, including €5 billion for the general system and
€1.2 billion for the CPSTI.
Collection activity (URSSAF network) and ACOSS (Central Agency for Social Security
Funds)
The Court refuses to certify the financial statements of the contributions collection activity
owing to a disagreement concerning the accounting treatment of social security
contributions from the self-employed. In 2020, only 6 months of contributions were
collected from the self-employed, to help support their cash flow during the health crisis.
However, this measure has been reflected in the accounts by reducing 2020 receipts and a
symmetrical increase to 2021 receipts. In addition, there are uncertainties affecting certain
accounting estimates and the checks aimed at reducing the risks of misstatement of social
security contributions are insufficient.
The workplace illness and accidents-occupational diseases branches, and CNAM
The Court issues a qualified opinion on the financial statements of the workplace illness and
accidents-occupational diseases branches and those of the National Health Insurance Fund
(CNAM). The estimated amount of errors affecting the payment of healthcare costs reached
€2.5 billion (2.6% of the total amount), mainly to the detriment of health insu
rance. It does
not include the unmeasured impacts of payments for insured parties (estimated at 2.5
million) who no longer meet the conditions to benefit from health insurance, billing errors
by public and private non-profit health establishments and proven fraud. In addition, one in
10 of newly-awarded daily allowances are incorrect.
The family branch and CNAF
The Court issues a qualified opinion on the financial statements of the family branch and
those of the national child allowance fund (CNAF). Errors related to the declarative data
taken into account in the payment of benefits and not corrected after 24 months continued
to increase to €5.3 billion (7.1% of the amount of benefits, particularly in respect of income
support, employment top-up and housing benefit). Errors related to internal transactions
carried out by family allowance funds climbed back to a level comparable to that of 2019
(€1.2bn). The housing benefit reforms in 2021 were accompanied by a sharp increase in
payment errors.
The old-age branch and CNAV
The Court issues a qualified opinion on the financial statements of the old-age branch and
those of the national old-age insurance mutual (CNAV). In 2020, 1 out of 7 pension benefits
granted to former employees included a financial error. This marks an improvement
compared to 2020, but the situation remains poor (1 out of 9 pensions was incorrect in
2016). The errors made by the pension funds in 2021 equate to 1.2% of the amount of new
benefits and will have a cumulative impact of €1.1 bil
lion until the death of pensioners. With
regard to pensions for the self-employed, uncertainties affect the consideration of the
contributions they have made and calculation errors are incompletely measured.
Autonomy and CNSA
The Court issues a qualified opinion on the financial statements of the autonomy branch,
having experienced difficulties in auditing them due to a lack of preparation of the National
Solidarity Fund for Autonomy (CNSA). Errors affect some of the accounting records. The
internal control of transactions carried out by CNSA or on its behalf by the healthcare and
family branches presents weaknesses.
The Board for the Social Protection of Self-Employed Workers (CPSTI)
The Court declines to certify the 2021 financial statements of the CPSTI and the welfare
schemes that relate to it: the unjustified increase in receipts from 2021 contributions
(€1.2bn) represents almost all of the surplus income (€1.4bn) and half of 2021 benefit
expenses. In addition, the internal control of the activities of the CPSTI, whose management
is fully delegated to the bodies in the general social security system, presents weaknesses.
The Court identifies four priority areas to put the reliability of social security
accounts back on a trajectory to improvement:
•
act decisively to reduce the uncertainties that affect accounting records;
•
reduce at source the financial risks linked to the management of benefits and deductions;
•
extend controls over management processes with high financial stakes;
•
measure the risks of financial errors after auditing in a more complete way.
Read the financial statements audit for the general social security system financial statements
Read the financial statements audit for the CPSTI (self-employed system) financial statements
PRESS CONTACTS:
Emmanuel Kessler
◼
Director of Communications
◼
T
+33 (0)1 42 98 55 62
◼
+33 (0)6 62 48 07 81
◼
emmanuel.kessler@ccomptes.fr
Julie Poissier
◼
Head of Press Relations
◼
T
+33 (0)1 42 98 97 43
◼
+33 (0)6 87 36 52 21
◼
julie.poissier@ccomptes.fr
@Courdescomptes
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