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Public service missions of La Poste Group
The flash audit published today concerns the public service missions entrusted to the main French postal service, La Poste. At a time when the amount of state funding for these services has risen sharply, this report is intended to provide guidance to the negotiators of the 2023-2027 service contrac...
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COUR DES COMPTES -
Pierre Moscovici elected as President of the Panel of External Auditors of the UN
Pierre Moscovici, First président of the French Cour des comptes, was elected Chairman of the Panel of External Auditors at the 63rd Panel Session, held at the United Nations headquarters in New York on November 20 and 21.
COUR DES COMPTES -
The electronic single window for business formalities: a project requiring further consolidation
Since 1981, seven Business Formalities Centres (Centres de Formalités des Entreprises, CFE) networks have enabled businesses to complete the formalities involved in setting up, changing their situation and ceasing trading. With a view to simplification, the PACTE law provides for the introduction of...
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COUR DES COMPTES -
Employee vocational training
Vocational training is a process of acquiring the knowledge and skills required in specific occupations or, more broadly, on the job market. The law of 5 September 2018 on the freedom to choose a professional future profoundly changed the mechanisms and, more generally, the very landscape of vocatio...
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COUR DES COMPTES -
Certification of Central Government Financial Statements – Financial Year 2022
The Court of Accounts has published the central government financial statements audit, drawn up each year pursuant to Article 58 of the Organic Act on Budget Acts (“LOLF”). The Court certifies that, subject to the impact of the issues described in the “Basis for Qualified Opinion” section of its rep...
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COUR DES COMPTES -
Support for exports of military equipment
The desire for strategic independence and the narrowness of the domestic defence market, combined with the need to build solid military cooperation, have led France to develop an ambitious military equipment export policy. This strategy is part of an international context marked by higher volumes of...
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COUR DES COMPTES -
The collection of levies paid by companies
The collection of compulsory levies (taxes, social security contributions) for public administrations (the State and its public establishments, social security bodies and local authorities) is mainly the responsibility of businesses. They are involved in two ways: not only are they liable for certai...
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COUR DES COMPTES -
The national artificial intelligence research strategy
Artificial intelligence (AI), which aims to reproduce human intelligence by using computers and mathematics, emerged in the 1950s, influenced in particular by the work of Alan Turing. According to the OECD, AI start-ups attracted nearly 12% of global private equity in the first half of 2018, up from...
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COUR DES COMPTES -
UN - United Nations
The United Nations General Assembly appointed the First President of the Cour des comptes of France as one of the three members of the United Nations Board of auditors on 9 November 2021 for a 6 years mandate (2022-2028). As early as 1986, the United Nations trusted the Cour des comptes by appoin... -
Standards & ethics
Article 38 of Act no. 2011-1862 of 13 December 2011, codified in Articles L. 112-8 and L. 112-15 of the Financial Jurisdictions Code, provides that members of the Cour des comptes and of the Regional and territorial chambers of accounts (RTCAs) “are bound to comply, while carrying out their duties, ...