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Certification of the French central government financial statements for 2015

COUR DES COMPTES

The Cour des comptes – France’s supreme audit institution – hereby issues its audit opinion of the French central government financial statements for 2015, prepared in accordance with Article 58 of the Constitutional Bylaw on Budget Acts (LOLF). The Cour des comptes certifies that the French central government financial statements for 2015 decreed on 17 May 2016 are, according to the applicable accounting rules and principles, fairly presented, and give a fair and accurate view of the central government’s financial situation and assets, subject to five material qualifications. France is one of the few euro area countries to have committed through the LOLF to certification of government accounts by a totally independent external auditor. This approach is a distinct advantage.

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