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Certification of the accounts of the general social security system scheme and of CPSTI

COUR DES COMPTES

In 2020, the deficit of the general social security scheme reached an unprecedented level of €36.2 billion (€38.7 billion with the Old-Age Solidarity Fund). The fall in economic activity led to a drop in revenues and health insurance costs rose sharply.
Social security organizations play a major role in the health crisis, ensuring the continuity of services and their financing, by deploying exceptional financial measures (companies, healthcare establishments and professionals, households) and by contacting people who have worked with people infected with Covid-19 (contact tracing).
These operational priorities were accompanied by a deterioration in the reliability of the accounts. Social security organizations have reduced their internal control systems, which already showed significant weaknesses. In addition, the accounting records linked to exceptional measures reveal uncertainties and disagreements.
With regard to the general scheme, the Court notes that it is unable to certify collection activity accounts and issues an increased number of reservations on benefit branch accounts (22 in total, compared to 16 in 2019).
In 2020, the Court carried out a new certification mission on the accounts of the board for the social protection of self-employed workers, but is unable to certify them.

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