Against the backdrop of a health crisis with major and long-term implications on public finances, the Cour des comptes has analysed the advantages and limitations of budgetary framework law and the governance of public budgets in France.
Ten years after the framework was first implemented, when assessing how public finances have been managed overseveral excercices, the results are disappointing, as the objectives set out in the Planning Acts have rarely been achieved.
In addition, the fragmentation of the public expenditure framework makes choices less clear and makes it difficult to properly understand how public funds are being used.
Finally, the growing fragmentation of the government budget is leading to the abandon of the principles of unity, completeness and efficiency.
Making no changes to the Constitution, the Cour des comptes is putting forward 16 proposals aiming to improvethe governance, coordination and management of public finances, in addition to the proposals investigating how Framework Law for Finance Acts (LOLF) is being implemented.