Publications

The increase in the number of disabled people aged over 50 is a major phenomenon. Between 2011 and 2019, the number of recipients of the disabled adult allowance (AAH) aged over 50 rose by 55 %. These figures are the result of a combination of the advancing age of the post-war generations and the si...

The Court of Accounts was interviewed on 18 July by the Olympic and Paralympic Games (JOP) monitoring delegation of the French National Assembly’s Committee on Cultural Affairs and Education. This hearing follows the submission to Parliament of a supplementary report on the organisation of the 2024 ...

Article L. 210-1 of France’s Environmental Code emphasises that “the protection of water, its promotion and the development of usable resources, while respecting natural balances, are issues of general interest”. To ensure the protection of this heritage, public policy must maintain the proper funct...

This report is the first to be published by the Court of Accounts following the citizen consultation platform launched in 2022 (https://participationcitoyenne.ccomptes.fr/). The second citizen participation campaign will run from Wednesday, 6 September to Friday, 6 October 2023 and will be extended ...

Tax expenditure (commonly referred to as "tax loopholes") covers all the tax breaks and reductions provided for by law and intended to benefit different categories of taxpayer. They are introduced to encourage taxpayers to behave in a particular way (for example, the research tax credit to support p...

The initial Budget Act for 2023 provided for € 158 billion in financial transfers from the central government to local authorities (municipalities, groups of municipalities, departments and regions), or 5.7 % of forecast GDP. Since 2021, these transfers have grown to account for more than half of lo...

The report published today on the structure of palliative and end-of-life care is being submitted to the National Assembly to form part of the public debate on the end of life. The Court of Accounts analyses the details of access to palliative care and administrative and health structures for end-of...

In response to the challenges posed by difficulties in accessing general practitioners and the increase in chronic pathologies due to the ageing of the population, the French legislature introduced the concept of “advanced practice” for paramedical professions, following a consultation process that ...

In 2022, with a public deficit of 4.7 points of GDP and a debt of 111.8 points of GDP, €575bn higher than in 2019, France’s public finances are still marked by the crises that have affected the country since 2020 and the measures that have been taken to mitigate their effects. As is the case every y...

Since 2019, Lebanon's difficulties have been compounded by a multifaceted political, economic, financial, and social crisis. The day after the explosion in the port of Beirut on 5 August 2020, the President of the French Republic expressed the solidarity of the French nation and launched an aid oper...