Publications

In its report on the EPR sector published in July 2020, the Court of Accounts highlighted multiple failures explaining the delays and cost overruns of new generation EPR nuclear reactor projects under construction or in operation, notably the one in Flamanville. Since then, the context has evolved s...

In France, the national police and gendarmerie jointly carry out public safety and law enforcement duties. Since the gendarmerie became part of the Ministry of the Interior in 2009, they have been under the same political authority. The internal security forces employ 253,000 police officers and gen...

In response to the health crisis and its economic consequences, and then to the inflationary shock caused by the energy crisis, the State has provided unprecedented support to many sectors of society since 2020.

Secours Catholique is a non-profit organisation under the French law of 1901, founded by the assembly of cardinals and bishops of France by decision of 8 September 1946. Its articles of association, which date from 1962, aim to promote the influence of Christian charity by providing help and support...

Higher education institutions play a special role in the ecological transition. Representing almost half of all State operators and catering for a large number of people, they have a substantial environmental impact. Numerous initiatives have been taken in recent years, and policies are beginning to...

Since 1981, seven Business Formalities Centres (Centres de Formalités des Entreprises, CFE) networks have enabled businesses to complete the formalities involved in setting up, changing their situation and ceasing trading. With a view to simplification, the PACTE law provides for the introduction of...

Housing taxation is a complex mix of taxes and tax incentives, inherited from a long history and incomplete integration into public housing policy. Representing revenue of around €92 billion in 2022, or around 3.5% of gross domestic product (GDP) according to the definition used in this report, it i...

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 diversi...

Identity checks are a central part of police and “gendarmerie” practice. The Defender of Rights referred the matter to the Court of Accounts, asking it to undertake an investigation of the conditions under which identity checks are carried out - a subject that is regularly questioned in public debat...

In 2022, the Court of Accounts held its first public consultation to gather proposals for investigations to enrich its work programme. Following nearly 9,000 registrations and 333 online contributions, six topics were investigated in 2023. The detection of personal tax fraud is the fourth citizen-dr...