Publications

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...

The Court of Auditors publishes its annual report on the financial situation of local authorities, based on an examination of their accounts for 2023. After a very favourable 2022, the year 2023 was marked by an overall deterioration in the financial situation of local authorities and by a divergenc...

The Court of Accounts certifies with reservations the 2023 accounts of four of the five benefit branches of the general scheme, as well as those of the collection activity. It is unable to certify the 2023 accounts of the family branch (CAF network) and CNAF. In fact, the amount of errors not correc...

The Chair of the Senate Social Affairs Committee has asked the Court of Accounts to carry out a survey on "respiratory health". Its aim is to assess the effectiveness of policies to prevent and combat the main respiratory diseases: chronic obstructive pulmonary disease (COPD), asthma and lung cancer...

Defined by article L. 1411-11 of the French Public Health Code (CSP), primary care includes not only care provided by general practitioners and some specialists who can be accessed directly, but also advice from pharmacists, nursing care, physiotherapy, dental care and treatment provision by speech ...

While the resources earmarked for perinatal policy are increasing (€9.3 billion in 2021, up 9 % on 2016) and the birth rate is falling (-5.3 % over the same period), the health results observed call into question the efficiency of the allocated resources. The main perinatal health indicators - still...

In September 2023, in a report on the State's gender equality policy, the Court of Accounts concluded that only limited progress had been made in this area. In French Polynesia and New Caledonia, where domestic violence is more prevalent than in public spaces, the situation is worse than in most oth...

The Court of Accounts publishes the certification of the State's accounts, drawn up each year in accordance with Article 58 of the Organic Law on Finance Acts (LOLF). Subject to the impact of the issues described in the "Basis for qualified opinion" section of its report, the Court hereby certifies ...

The Court of Accounts published its report on the State budget in 2023. The State budget deficit will be €173.0bn in 2023, the highest level ever recorded after 2020 (€178.1bn), a year marked by the Covid crisis. Expenditure remained at a very high level, as the initial Finance Act did not provide f...

Between 2017 and mid-2023, more than €3 billion in government funding was committed to the cultural sector outside the budget of the ministry of culture, which is almost equivalent to one year’s funding for the ministry’s cultural mission. On an unprecedented scale, these exceptional appropriations ...