PRESS RELEASE
23
rd
June 2014
PUBLIC FINANCES AND ACCOUNTS
CERTIFICATION OF THE FRENCH GENERAL
SOCIAL SECURITY SYSTEM FINANCIAL
STATEMENTS FOR 2013
The
Cour des Comptes
–
French Supreme Audit Institution - hereby issues its eighth
audit opinion of the French General Social Security System Financial Statements for
the year 2013.
France is one of the very few Nations in the euro zone to have committed to a
certification for its public administrations accounts, according to principles that are
similar, and sometimes even identical, to those applicable to companies. The fact that
the
Cour des Comptes
verifies that public accounts of the principal Social Security
system meet the principles of consistency, accuracy and fairness constitutes an
advantage for the public finances in terms of openness and reliability.
For the first time, the
Cour des Comptes
certifies the accounts of all the entities of the
General Social Security System, but with increased reservations with regard to the
Family and Health branches
The
Cour des Comptes
sets out its position with regard to the validity and genuineness of
nine series of financial statements (income and expenditure accounts, balance sheets and
appendices to the accounts) and the faithfulness of the image they provide:
the combined accounts of Collection Activities for each of the four branches of the
general system (Health, Industrial Accidents - Occupational Diseases (AT-MP /
accidents
du travail
–
maladies professionnelles
), Family and Old-age);
the annual accounts of the four national bodies concerned: the CNAMTS French National
Health Insurance Fund for Employees (
C
aisse nationale d’assurance maladie des
travailleurs salariés
), the CNAF Social Security Fund for Families (
Caisse nationale des
allocations familiales
), the CNAVTS State Old-age Pension Fund for Employees (
Caisse
nationale d’assurance vieillesse des travailleurs salariés
) and the ACOSS Central
Agency of Social Security Bodies (
Agence centrale des organismes de sécurité sociale
).
In 2013, the financial aggregates coming within the scope of certification by the
Cour des
Comptes
came to €415.9
bn in expenditure (20.2
% of GDP) and €501.4
bn in income (24,3 %
of GDP), of which part is collected on behalf of entities other than the general Social
Security.
For the first time, the
Cour des Comptes
certifies the accounts of all the entities of the
General Social Security, with some reservations. In view of the increased reliability of the list
of disputes for which means are to be set aside,
it certifies the 2013 accounts of the Industrial
Accidents-Occupational Diseases (AT-MP) branch, though with some reservations, whereas
it found itself unable to do so in 2012. Additional progress enables it to reduce the number of
its reservations concerning the accounts for the Old-age Pensions branch and Collection
Activities. On the other hand, its reservations with regard to the accounts of the Family and
Health branches have increased. For all entities, major changes remain necessary in order to
make income and expenditure secure as far as the applicable legal norms are concerned
and to improve the quality of the accounts.
The Healthcare and AT-MP Branches and the CNAMTS
The
Cour des Comptes
certifies the 2013 accounts for the Healthcare branch with four
reservations (as was the case in 2012), those of the Industrial Accidents and Occupational
Illnesses (AT-MP) branch with five reservations (after having found that it was unable to
certify them in 2012) and the annual accounts of the French National Health Insurance Fund
for Employees (CNAMTS) with two reservations (as compared with three for 2012).
It emphasises the inadequacies of the internal auditing system, and in particular the financial
impact of errors in the allocation of payments for services in kind to health professionals and
insured patients, to the detriment of the national health insurance system. It calls upon the
CNAMTS to render the financial assessment of these errors (as well as those concerning
daily indemnities) reliable as from 2014 and to implement major corrective measures.
The Family Branch and the CNAF
The
Cour des Comptes
has certified the 2013 accounts of the Family branch with six
reservations (as compared with four for 2012) and the annual accounts of the Social Security
Fund for Families (CNAF) with three reservations (as compared with two for 2012).
In 2013, due in part to unsuitable design, the internal auditing system was not in a position to
prevent a marked increase in the financial impact of anomalies and errors affecting legal
benefits, estimated at a tot
al of €1.4
bn
, as compared with €1.15
bn for 2012. The
Cour des
Comptes
calls upon the CNAF to implement major corrective measures in 2014.
The Old-age Branch and the
CNAVTS
The
Cour des Comptes
certifies the 2013 combined accounts of the Old-age branch, with
four reservations (as compared with six for 2012), and the annual accounts of the State Old-
age Pension Fund for Employees (CNAVTS), with two reservations (as compared with three
for 2012).
Errors affecting the calculation of newly-allocated and revised retirement pensions fell
markedly (in 2013, 7.2% of pensions were affected by financial errors as compared with
9.1% in 2012). The
Cour des Comptes
calls upon the CNAVTS to further intensify the actions
aimed at reducing them in 2014.
Collection Activities and the
ACOSS
The
Cour des Comptes
certifies the 2013 combined accounts for Collection Activities with
four reservations (as compared with six for 2012) and the annual accounts of the Central
Agency of Social Security Bodies (ACOSS) with three reservations (as in 2012).
Henceforth, the whole of the income and the predominant part of the debts are properly
established. On the other hand, difficulties remain with regard to accounting estimates and
internal auditing. Despite considerable new progress in their management processes,
general uncertainty still affects Social Security contributions for self-employed workers in
2013.
To read the full report click here
PRESS CONTACTS:
Ted Marx
Head of communication
T +33
1 42 98 55 62
tmarx@ccomptes.fr
Denis Gettliffe
Head of Press Relations
T +33
1 42 98 55 77
dgettliffe@ccomptes.fr
@Courdescomptes