Publications

The closure of the budget year and settlement of accounts requires the government, in application of article 46 of the Constitutional Bylaw on Budget Acts of 1 August 2001, to introduce a budget review bill before 1 June of the following fiscal year. This retraces budget operations and closes the ac...

The Central Government’s financial statements and the Cour des comptes’ certification document are attached to the draft budget review act for the past financial year. These documents make it possible to ensure there is transparent information on the Central Government’s financial situation, in orde...

As is the case every year, the Annual Public Report presents an illustrative sample of the work carried out by the Financial Courts along with information on implementation of their recommendations, which is monitored and measured with the help of a special indicator (I) This year’s Annual Report al...

For the first time, on 18 December 2014, the Cour des comptes issued a public report on Ensuring the future of additional private sector pensions (agirc and arrco), the additional pension schemes managed by the two main associations that act as pension funds for both executives and non executive emp...

In October 2014, the Cour des comptes issued a public report devoted to High-speed rail : a model extended beyond its relevance. The history of high-speed rail in France is the history of the convergence, 30 years ago of an avant-garde technology with a large public. Indeed, many French people have ...

For the second year running, on 14 October 2014, the Cour des comptes issues a public report devoted to Local government finances. A work of collaboration between the Cour and the Regional and Territorial Audit Chambers (based on 136 audits of local authorities), this report aims to analyse the fina...

On 29 September 2014, The Cour des comptes - French Supreme Audit Institution - hereby issues a thematic public report regarding In-service support for military equipment - Continuing rationalisation. In a previous report, in 2004, the Cour noted that the crisis of availability of military equipment...

On 17 September 2014, The Cour des comptes hereby issues its annual report on the application of the Social Security Finance Acts. France has been late in committing itself to a course of action for re-establishing the balance of public accounts, for which the administrations as a whole need to work...