The Court of Accounts was asked by the National Assembly’s Public Policy Evaluation and
Audit Committee to investigate the State’s policy for managing the 192,000 buildings in its
stock. This report comprises three sections, devoted respectively to a description of this very large
and highly diversified portfolio, to the delays in the optimisation of office space and bringing buildings
up to standard, particularly with regard to climate issues, and to the institutional and budgetary
structure of real estate management following the 2016 reform. The Court notes that the current
organisation and resources will not make it possible to cope with the “wall of investment”
that is emerging in the context of the need to optimise and prepare for climate change. It is
therefore calling for a much clearer and more proactive strategy, and is proposing three
scenarios for reform.