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The quality of accounts for government agencies


The Cour des comptes (the French Court of Auditors) is publishing a report on the quality of accounting for government agencies that are required to have their accounts certified by an external auditor, pursuant to Article L. 132-2-2 of the French Financial Jurisdiction Code. This exercise is part of the constitutional mission conferred upon the Cour to ensure that the accounts of government agencies are ‘regular and accurate’ and that they ‘give a faithful representation of the result of their management, their assets, and their financial situation’. The report is for financial years 2014 to 2016. It includes a summary of the reports from external auditors, as well as the opinion of the Cour on the reliability of the accounts of the government agencies in question.

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