Publications

The 2025 annual public report on public policies to support young people aims to take stock of the measures put in place by the public authorities to support young people in their educational, professional and civic development. This in-depth analysis, carried out by the Court of Accounts, examines ...

A new legal form of philanthropy created by the Economic Modernisation Act (2008), endowment funds have enjoyed growing success (several thousand funds have been set up over the past 15 years) thanks to the flexibility of the rules governing their creation, governance and operation. Following an ini...

Secours Catholique is a non-profit organisation under the French law of 1901, founded by the assembly of cardinals and bishops of France by decision of 8 September 1946. Its articles of association, which date from 1962, aim to promote the influence of Christian charity by providing help and support...

The Court's audit of the HEC Foundation, which was set up in 1972, is the first to cover this organisation. Through the collection and use of inputs raised from public generosity, its mission is to contribute to the excellence of the Hautes Études Commerciales (HEC) business school and to promote th...

A thriving charitable sector depends on the trust placed in organisations that promise to act in accordance with their appeals for donations and the wishes of donors. Since the law of 7 August 1991, the Court of Accounts has had the role of contributing to this confidence by verifying that donations...

The 2024 Annual Public Report, published today, in figures: 725 pages in two volumes; 62 audit recommendations; the result of the work of the six chambers of the Court, seventeen regional Chambers of Accounts (CRCs), five inter-jurisdictional committees (common to the Court and a CRC) ; contribution...

This report examines the use of resources raised from public generosity by the Aides association. Dedicated to the fight against the human immunodeficiency virus (HIV) and to supporting people exposed to it, Aides has since its inception extended its activities to other at-risk groups. In 2022, its ...

In 2016, the Perce-Neige Foundation succeeded the association of the same name, which had been recognised as a charitable association fifty years earlier. It was set up by actor Lino Ventura and his wife in 1965 to accommodate and provide support for people with mental disabilities and their familie...

The Valentin Haüy Foundation (VHF), which serves blind and visually impaired people, was created by the Valentin Haüy Association with an endowment of €95 million, and recognised as a public charity in July 2012. In its articles of association, its purpose is very similar to that of the founding ass...

The Valentin Haüy Association aims to meet all the needs of visually impaired people. It carries out its social missions itself, for which it has developed training facilities as well as putting in place support programmes for social and professional integration, accommodation for young people and s...