
Historically, policing has always been one of the most ancient powers of mayors, and Central Government has only gradually emerged as the guarantor of security for citizens. Organisation of public security authorities was introduced through legislation dated 6th April 1884, which shared policing pow...
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Every year, in application of article L.O. 132-2-1 of the French Financial Jurisdiction Code, the Cour des comptes drafts a report on the certification of the general social security regime financial statements, which it submits to Parliament and the Government.
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In April 2019, the French national audit office, Cour des comptes announced that it would control troughout the whole rebuilding process, the fund-raising and use of donations made to the rebuildind of Notre Dame Cathedral, and would publish control reports on a regular basis. Among others, the firs...
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In order to provide you with relevant information, the French Cour des comptes gives you the opportunity to read or reread its reports in relation to the current health emergency crisis or the situation of public finances.
The Directorate-General of Customs and Indirect Taxes (DGDDI) mobilises 17,000 officers, deployed on 674 installations. Facing changes in the Customs environment, it has displayed an ability to adapt, but remains confronted with a need for transformation and modernisation of its competences and its ...
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The health crisis has led to an unprecedented widening in the social security deficit, resulting from a fall in revenue and an increase in expenditure in response to the emergency. The result has been a considerable increase in social debt. In order to safeguard the social security system over the l...
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The employment of a significant number of contract civil servants is now a major feature of public employment in France. However, their role in central government, local authority and public hospital services is still very poorly defined.
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The closure of the budget year and settlement of accounts requires the government, in application of article 46 of the Constitutional Bylaw on Budget Acts of 1 August 2001, to introduce a budget review bill before 1 June of the following fiscal year. This retraces budget operations and closes the ac...
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Against the backdrop of a health crisis with major and long-term implications on public finances, the Cour des comptes has analysed the advantages and limitations of budgetary framework law and the governance of public budgets in France. Ten years after the framework was first implemented, when asse...
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In order to ensure that the French National Assembly is better informed, since 2019, the Cour des comptes has presented its annual report on local public finances in two parts. Pamphlet 1, focusing on the financial position in 2019, was published in June 2020. Pamphlets 2 and 3, published jointly, f...
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