
The Cour des comptes has published its thirteenth report on the certification of the social security system financial statements for the 2018 fiscal year. Its opinion on the regularity, fairness and truthfulness of these financial statements provides information on the quality of the collection of s...
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In an opinion published in 2014, the Court indicated that the use of funds resulting from appeals to public generosity issued by the National Union for the Blind and Visually Impaired (Unadev) was not consistent with the objectives presented by the association. The principal objective of this audit ...
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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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This report attempts to draw the first fiscal lessons from a crisis that has not yet come to an end. The Covid-19 pandemic, which broke out in China at the end of 2019 before spreading to the rest of the world, continues to take its toll on economies and societies. Although it is on its way out, thi...
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The Cour des comptes hereby publishes its annual report on the implementation of the Social Security Finance Acts. The social security deficit and social security debt continued to decline in 2017. The national health insurance spending target (objectif national de dépenses d’assurance maladie, or O...
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To better inform the Parliament during the public finance policy debate, the Cour now presents its analyses on the financial situation of the social security system in two stages. This report studying the social security accounts in 2018 is the first stage. The aggregate deficit of the general socia...
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The Cour des comptes has conducted the audit of the statement showing the use of funds raised from the public by the french Salvation Army Foundation for the fiscal years 2012 to 2016, in order to verify that the expenses incurred are consistent with the objectives of the appeal to public generosity...
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In 2019, the EU Contact Committee launched a parallel audit of Medium-Term Budgetary Frameworks (MTBFs) within its Fiscal Policy Audit Network. The SAIs of Finland, France, Italy, the Netherlands, Portugal, Slovakia and Sweden took part, completing the relevant national audits and assessments mostly...
Created in 2001, SOS Education describes itself as “a militant association […] endeavouring fully independently to ensure that schools teach each child the basic skills and to strive for excellence”. It states that it is “totally transparent concerning its funding” and “funded exclusively by the gen...
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Our school system requires an extensive overhaul if all students are to succeed. In its May 2013 report, the Cour des comptes showed that changing how we manage teachers, who are key to a functioning education system, is a major known catalyst for improved performance. However, the central governmen...
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