7 résultats pour “REPRISE D'UN EXCEDENT D'INVESTISSEMENT RECETTE SECTION FONCTIONNEMENT”

This review, conducted by an inter-jurisdictional panel bringing together the Provence-Alpes-Côte d'Azur Regional Audit Chamber and the six thematic chambers of the Court of Accounts, takes the form of an in itinere assessment - carried out during the implementation of the plan being evaluated. Anno...

Spread across three oceans, the French overseas territories, despite their legal, demographic, cultural, economic and social heterogeneity, are faced with common difficulties, such as unemployment and poverty rates that are systematically higher than in mainland France. Training students and the dev...

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...

The Directorate General of Public Finances (DGFiP) is responsible for both taxation (assessment and collection of taxes and other public revenues) and public management (control and payment of expenditure by the State, local authorities and hospitals). It employs around 93,000 staff, 85 % of whom wo...

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...

“For the maintenance of the public force, and for administrative expenses, a general tax is indispensable; it must be equally distributed among all citizens, in proportion to their ability to pay” (Article 13 of the French Declaration of Human and Civil Rights of 26 August 1789). Together with equal...

Dock dues, a tax with a long history, are levied in Guadeloupe, French Guiana, Martinique, Mayotte and La Réunion. They are applied to imports of goods as well as to deliveries of goods provided in exchange for payment by those who produced them. This tax, to which elected representatives are deeply...