Publications

In order to ensure that the French National Assembly is better informed, since 2019, the Cour des comptes has presented its annual report on local public finances in two parts. Pamphlet 1, focusing on the financial position in 2019, was published in June 2020. Pamphlets 2 and 3, published jointly, f...

Against the backdrop of a health crisis with major and long-term implications on public finances, the Cour des comptes has analysed the advantages and limitations of budgetary framework law and the governance of public budgets in France. Ten years after the framework was first implemented, when asse...

The health crisis has led to an unprecedented widening in the social security deficit, resulting from a fall in revenue and an increase in expenditure in response to the emergency. The result has been a considerable increase in social debt. In order to safeguard the social security system over the l...

As with 2018, the financial context remained favourable to local communities in 2019 thanks to the dynamism of their tax revenue, the slight progression of transfers from the State and relatively controlled expenditures. Their gross savings, which significantly increased, contributed to the financin...

In order to provide the Parliament, before the summer, with an appraisal of the financial situation of various public administrations for the past year, the Cour des comptes presents its annual analyses of the financial situation and outlook for local authorities and the social security system in tw...

The Covid-19 pandemic has major consequences on French public finances. Yet France did not benefit from a sound initial fiscal position to address the crisis. The results for 2019 show that the structural deficit has not been reduced and that public debt has remained stable at a high level. In 2020,...

Every year, in application of article L.O. 132-2-1 of the French Financial Jurisdiction Code, the Cour des comptes drafts a report on the certification of the general social security regime financial statements, which it submits to Parliament and the Government.

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...

The Cour des comptes has published its fifth annual report on the financial position and management of regional authorities. This report, intended for the Parliament and the Government, is produced jointly with the regional courts of audit. Just like the central government and the social security i...