Publications

As a result of the 2014 railway reforms, France now has a unified full-fledged railway infrastructure manager in place in the form of SNCF Réseau, which is equipped with all the operational resources it requires to deliver on its remit. In 2018 a new reform transformed the organisation, with effect ...

Banque de France, a unique institution wholly owned by the French state, is part of the Eurosystem. Accordingly, it issues banknotes and circulates them within French territory, maintains paper money and ensures that it is circulated effectively. It holds the nation's foreign currency reserves and e...

The Cour des comptes hereby publishes its annual report on the implementation of the Social Security Finance Acts. The social security deficit and social security debt continued to decline in 2017. The national health insurance spending target (objectif national de dépenses d’assurance maladie, or O...

The Cour des comptes has published its sixth annual report, produced jointly with the regional courts of audit, on the financial position and management of local authorities and their public institutions. It offers a new analysis of the impact of the decrease in state funding over the 2014-2017 peri...

In an opinion published in 2014, the Court indicated that the use of funds resulting from appeals to public generosity issued by the National Union for the Blind and Visually Impaired (Unadev) was not consistent with the objectives presented by the association. The principal objective of this audit ...

The deficit of France’s public administrations was brought down to 2.6 points of GDP in 2017, i.e. a level close to that of 2007, but with a rate of compulsory tax and social security contributions and share of public spending in GDP that are three points higher than ten years ago. While the country...

The creation of the Direction Générale des Finances Publiques (DGFiP – Public Finances General Directorate) in 2008, by the merger of the Direction Générale des Impôts (DGI – General Directorate of Taxes) with the Direction Générale de la Comptabilité Publique (DGCP – General Directorate of Public A...

L’Institution des courses, the French collective horse-racing body, encompasses five main entities, including Société d’Encouragement à l’Élevage du Cheval Français (SECF) and France Galop, which organise trot and gallop horse racing respectively, and manage the main race courses. These two parent c...

The Cour des comptes hereby issues its twelfth audit opinion of the French Social security system financial statements, whose certification constitutes an asset for public finances, in terms of transparency and reliability. The Cour des comptes delivers an opinion on nine series of financial stateme...

The Cour des comptes – France’s supreme audit institution – hereby issues its audit opinion on the French central government’s financial statements for 2017, prepared in accordance with Article 58 of the Constitutional Bylaw on Budget Acts (LOLF). The Cour des comptes certifies that the French centr...