On 13 January 2022, on the occasion of the 50th anniversary of the conference of university presidents, the President of the French Republic announced the introduction of “genuine Contracts of Objectives, Resources and Performance over several years, to ensure clarity, efficiency and performance”. Although institutional contracts have been required by the law of 10 August 2007 on the Freedoms and Responsibilities of universities (LRU), these are the first contracts whose terms are designed to promote accountability within higher education institutions. This flash audit provides an initial assessment of the Contracts of Objectives, Resources and Performance (COMP) currently being implemented between the State and higher education institutions. As these contracts are still in the process of being rolled out, this audit is not intended to assess the tangible results in terms of transformation within the establishments and remains focused on analysing the methodology put in place by the ministry.
