Publications

The Cour des comptes – France’s supreme audit institution – has presented its annual report on the central government budget in 2015, prepared in accordance with Article 58 of the Constitutional Bylaw on Budget Acts (LOLF) and on the basis of 63 budget execution memos. The central government budget ...

The provisions contained in the Constitutional Bylaw on Budget Acts (LOLF) of 1 August 2001 included the introduction of general accounts within central government’s accounting system. This reform was designed to address the inability to faithfully record central government’s assets, report all of i...

The 2016 annual public report comprises two parts : - Part I outlines the observations and recommendations drawn from a selection of audits, surveys and evaluations carried out in 2015 by the Cour des comptes, regional and territorial courts of accounts, or the Cour des comptes in conjunction with r...

Pursuant to Article L. 132-5 of the Financial Jurisdictions Code,the President of the French National Assembly wrote to the First President on 7 October 2014 to request his assistance in carrying out a study in conjunction with the work of the Public Policy Assessment and Oversight Committee (CEC) t...

The following report was drawn up at the request of the President of the National Assembly acting in the name of the Public Policy Assessment and Audit Committee (CEC), within the framework of the parliamentary assistance procedure provided for in Article L. 132-5 of the Financial Courts Code.

Pursuant to Article 58-2 of the Organic Law relating to Finance Acts of 1 August 2001, the Chair of the National Assembly’s Finance, Standing Committee sent the Cour des comptes a letter on 17 December 2013 with a request to carry out a survey of the schemes and credits in place to support young peo...

The investments for the future programme (PIA - programme d’investissements d’avenir) implements the report “Investir pour l’avenir : priorités stratégiques d’investissement et emprunt national1”, submitted in 2009 to the President of the Republic. To this end, it was allocated €35bn, recorded in th...

The Cour des comptes hereby issues its public report, a work of collaboration with the regional audit courts, on the financial situation and management of local authorities and their public institutions. Local governments (APUL - administration publique locale) represent 20% of expenditure and 9% of...

Following on from its reports from 2010 (L’éducation nationale face à la réussite de tous les élèves), 2013 (Gérer les enseignants autrement) and 2015 (Le suivi individualisé des élèves), the Cour des comptes hereby publishes a thematic report on the subject of France's upper secondary education sys...

The Cour des comptes hereby publishes its annual report on the implementation of the Social Security Finance Acts. Despite the persistence and amount of Social Security’s abnormal deficits, the latter receded only slightly in 2014, as in 2013. A marked slowdown in the speed of the deficits’ reductio...