Publications

The Cour des comptes has published a report, produced jointly with the regional courts of audit, on the financial position and management of local governments and their public institutions. The local public administration authorities ('APUL') account for 20% of government spending and are obliged to...

The Cour des comptes is publishing its annual report on the application of the Social Security Financing Acts. The reduction of the social security deficit continued in 2015. However, the deficit is still high and its persistence remains a singular anomaly with regard to most of our neighbours. The ...

This report on the situation and outlook of public finances is prepared, as in every year, pursuant to Article 58-3° of the by-law relating to finance acts (LOLF). Filed jointly with the Government’s report on the development of the national economy and the guidelines for public finances, it is inte...

The Cour des comptes – France’s supreme audit institution – hereby issues its audit opinion of the French central government financial statements for 2015, prepared in accordance with Article 58 of the Constitutional Bylaw on Budget Acts (LOLF). The Cour des comptes certifies that the French central...

The Cour des comptes – France’s supreme audit institution – has presented its annual report on the central government budget in 2015, prepared in accordance with Article 58 of the Constitutional Bylaw on Budget Acts (LOLF) and on the basis of 63 budget execution memos. The central government budget ...

The provisions contained in the Constitutional Bylaw on Budget Acts (LOLF) of 1 August 2001 included the introduction of general accounts within central government’s accounting system. This reform was designed to address the inability to faithfully record central government’s assets, report all of i...

The Cour des comptes hereby issues its public report, a work of collaboration with the regional audit courts, on the financial situation and management of local authorities and their public institutions. Local governments (APUL - administration publique locale) represent 20% of expenditure and 9% of...

The Cour des comptes hereby publishes its annual report on the implementation of the Social Security Finance Acts. Despite the persistence and amount of Social Security’s abnormal deficits, the latter receded only slightly in 2014, as in 2013. A marked slowdown in the speed of the deficits’ reductio...

The Cour des comptes presents its annual report on the financial situation and outlook, prepared in accordance with article 58-3 of the Constitutional Bylaw on Budget Acts (LOLF in French, for 'loi organique relative aux lois de finances') with the purpose of informing Parliament’s discussions on bu...

The Cour des comptes hereby issues its ninth audit opinion of the French General Social Security System Financial Statements for the year 2014. The fact that the Cour verifies that these accounts meet the principles of consistency, accuracy and fairness constitutes an advantage for the public financ...