With a public deficit of 6.4% of GDP in 2021, i.e., more than double that of 2017, and a public debt of more than 110% of GDP, France is emerging from the health crisis with one of the most deteriorated public finance situations in the euro area. The report published today by the Court of Accounts includes, as at the end of each term of office, an in-depth audit of the situation of France's public finances. It covers the 2018-2021 period, the first four years of the January 2018 Public Finance Programming Act, and the year 2022, measuring the risks and uncertainties that could affect the forecasts in the Initial Budget Act. In it the Court, in line with its previous work and particularly its June 2021 report commissioned by the Prime Minister, proposes a strategy for sustainable government finances, based on two pillars: promoting sustainable growth by prioritizing investment and ecological transition, and controlling public spending in order to reduce the debt over time. The Court thus identifies tools for action to strengthen growth, increase the efficiency of public policies, and better control expenditures.