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...

The courts and prisons in the Ministry of Justice's real estate portfolio, which covers 5.5 million sq. m and is valued at €10 billion, contribute directly to the public service of justice. Faced with considerable demands and the growing cost of the public-private partnership (PPP) rents it has take...

"The regional administration of the French Republic is performed by local authorities and by local state organisations": this principle, enshrined in the Law of 6 February 1992, underlines the paradoxical situation of local state organisations. A lack of resources means that at times they are strugg...

The health insurance system created in 1945 has enabled France to show good results in terms of life expectancy. However, the prevalence of practices at risk, a high infant mortality rate and increasing inequalities in access to care, qualify these results, which, moreover, are obtained at the expen...

Admission post-bac (post-high school admission, or APB) is a public digital platform used by high school graduates to submit applications with a view to entering first-year courses in higher education. It contains two algorithms: an allocation algorithm, which cross-references the preferences of sch...

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...

Our school system requires an extensive overhaul if all students are to succeed. In its May 2013 report, the Cour des comptes showed that changing how we manage teachers, who are key to a functioning education system, is a major known catalyst for improved performance. However, the central governmen...

In hosting Euro 2016, France sought to demonstrate its ability to hold one of the largest international sports competitions. The dual challenge of providing sports and transportation facilities tailored to the tournament’s needs and running a successful event was easily met, in a manner acknowledged...